Bengelhof: what changed
What changed
Bengelhof
NACE 88.911, Day nurseries and crèches
filed annual accounts (NBB)
Net result for the year
€10,667
2024 · €27,690-€17,023
Equity
€433,400
2024 · €422,734+€10,666
Cash
€224,013
2024 · €346,873-€122,860
Balance sheet total
€667,298
2024 · €780,792-€113,494
Largest movements
Assets
- Cash -€122,860
down €122,860 (-35.4%), from €346,873 to €224,013
mainly Debts within one year (-€124,160) and Receivables within one year (-€7,382)
Equity and liabilities
- Debts within one year -€124,160
down €124,160 (-36.8%), from €337,058 to €212,898
of which Trade debts: -€140,025
- Profit (loss) carried forward +€10,666
up €10,666 (+2.5%), from €422,288 to €432,954
Income statement
- Staff costs +€143,733
up €143,733 (+18.6%), from €772,473 to €916,206
- Gross operating margin +€130,571
up €130,571 (+16.3%), from €802,755 to €933,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,690
Gross operating margin
+€130,571
Staff costs
-€143,733
Depreciation
-€1,316
Write-downs
-€265
Other operating charges
-€2,171
Financial income
-€41
Financial charges
-€68
Result 2025
€10,667
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€117,077
Investment
-€5,782
Financing
-€1
Cash 2024
€346,873
From operations (derived)
-€117,077
Net result for the year
+€10,667
Depreciation
+€3,798
Receivables within one year
-€7,382
Debts within one year
-€124,160
Investment (derived)
-€5,782
Investment in fixed assets (net)
-€4,553
Current investments
-€1,229
Financing
-€1
Contributions, distributions and other
-€1
Cash 2025
€224,013
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €780,792 | €667,298 | -€113,494 | -14.5% |
| Fixed assets | 21/28 | €40,323 | €41,078 | +€755 | +1.9% |
| Tangible fixed assets | 22/27 | €40,323 | €41,078 | +€755 | +1.9% |
| Plant, machinery and equipment | 23 | €40,323 | €41,078 | +€755 | +1.9% |
| Current assets | 29/58 | €740,469 | €626,220 | -€114,249 | -15.4% |
| Amounts receivable within one year | 40/41 | €30,844 | €38,226 | +€7,382 | +23.9% |
| Trade receivables | 40 | €30,844 | €38,226 | +€7,382 | +23.9% |
| Current investments | 50/53 | €362,752 | €363,981 | +€1,229 | +0.3% |
| Cash at bank and in hand | 54/58 | €346,873 | €224,013 | -€122,860 | -35.4% |
| Total equity and liabilities | 10/49 | €780,792 | €667,298 | -€113,494 | -14.5% |
| Equity | 10/15 | €422,734 | €433,400 | +€10,666 | +2.5% |
| Contributions | 10/11 | €446 | €446 | = | 0.0% |
| Capital | 10 | €446 | €446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €422,288 | €432,954 | +€10,666 | +2.5% |
| Provisions and deferred taxes | 16 | €21,000 | €21,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €21,000 | €21,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable | 17/49 | €337,058 | €212,898 | -€124,160 | -36.8% |
| Amounts payable within one year | 42/48 | €337,058 | €212,898 | -€124,160 | -36.8% |
| Trade debts | 44 | €193,004 | €52,979 | -€140,025 | -72.6% |
| Suppliers | 440/4 | €193,004 | €52,979 | -€140,025 | -72.6% |
| Taxes, remuneration and social security | 45 | €124,054 | €139,919 | +€15,865 | +12.8% |
| Taxes | 450/3 | €5,116 | €7,212 | +€2,096 | +41.0% |
| Remuneration and social security | 454/9 | €118,938 | €132,707 | +€13,769 | +11.6% |
| Remuneration, social security and pensions | 62 | €772,473 | €916,206 | +€143,733 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,482 | €3,798 | +€1,316 | +53.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €265 | +€265 | |
| Other operating charges | 640/8 | €1,010 | €3,181 | +€2,171 | +215% |
| Gross operating margin | 9900 | €802,755 | €933,326 | +€130,571 | +16.3% |
| Operating profit (loss) | 9901 | €26,790 | €9,876 | -€16,914 | -63.1% |
| Financial income | 75/76B | €1,270 | €1,229 | -€41 | -3.2% |
| Recurring financial income | 75 | €1,270 | €1,229 | -€41 | -3.2% |
| Financial charges | 65/66B | €370 | €438 | +€68 | +18.4% |
| Recurring financial charges | 65 | €370 | €438 | +€68 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €27,690 | €10,667 | -€17,023 | -61.5% |
| Profit (loss) for the period | 9904 | €27,690 | €10,667 | -€17,023 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,690 | €10,667 | -€17,023 | -61.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.