BENGEO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BENGEO
Largest movements
- Tangible fixed assets -€23,339
down €23,339 (-67.4%), from €34,627 to €11,288
of which Furniture and vehicles: -€22,023
- Receivables within one year -€3,181
down €3,181 (-22.3%), from €14,257 to €11,076
of which Trade receivables: -€3,142
- Deferred charges and accrued income +€1,855
new in 2025: €1,855
- Profit (loss) carried forward -€15,009
down €15,009 (-73.6%), from €20,394 to €5,385
- Debts after one year -€9,612
down €9,612 (-54.7%), from €17,586 to €7,974
- Tax, wage and social debts -€901
no longer reported in 2025 (was €901)
- Gross operating margin -€19,368
down €19,368 (-65.7%), from €29,489 to €10,121
- Other operating charges -€1,831
down €1,831 (-76.2%), from €2,403 to €572
- Taxes -€1,051
no longer reported in 2025 (was €1,051)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,390 | €28,552 | -€24,838 | -46.5% |
| Fixed assets | 21/28 | €34,627 | €11,288 | -€23,339 | -67.4% |
| Tangible fixed assets | 22/27 | €34,627 | €11,288 | -€23,339 | -67.4% |
| Plant, machinery and equipment | 23 | €2,496 | €1,180 | -€1,316 | -52.7% |
| Furniture and vehicles | 24 | €32,131 | €10,108 | -€22,023 | -68.5% |
| Current assets | 29/58 | €18,763 | €17,264 | -€1,499 | -8.0% |
| Amounts receivable within one year | 40/41 | €14,257 | €11,076 | -€3,181 | -22.3% |
| Trade receivables | 40 | €12,941 | €9,799 | -€3,142 | -24.3% |
| Other amounts receivable | 41 | €1,316 | €1,277 | -€39 | -3.0% |
| Cash at bank and in hand | 54/58 | €4,506 | €4,333 | -€173 | -3.8% |
| Deferred charges and accrued income | 490/1 | - | €1,855 | +€1,855 | |
| Total equity and liabilities | 10/49 | €53,390 | €28,552 | -€24,838 | -46.5% |
| Equity | 10/15 | €25,394 | €10,385 | -€15,009 | -59.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,394 | €5,385 | -€15,009 | -73.6% |
| Amounts payable | 17/49 | €27,996 | €18,167 | -€9,829 | -35.1% |
| Amounts payable after more than one year | 17 | €17,586 | €7,974 | -€9,612 | -54.7% |
| Financial debts | 170/4 | €17,586 | €7,974 | -€9,612 | -54.7% |
| Amounts payable within one year | 42/48 | €10,410 | €10,193 | -€217 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €9,276 | €9,613 | +€337 | +3.6% |
| Trade debts | 44 | €233 | €580 | +€347 | +148.9% |
| Suppliers | 440/4 | €233 | €580 | +€347 | +148.9% |
| Taxes, remuneration and social security | 45 | €901 | - | -€901 | |
| Taxes | 450/3 | €901 | - | -€901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,305 | €23,339 | +€34 | +0.1% |
| Other operating charges | 640/8 | €2,403 | €572 | -€1,831 | -76.2% |
| Gross operating margin | 9900 | €29,489 | €10,121 | -€19,368 | -65.7% |
| Operating profit (loss) | 9901 | €3,781 | -€13,790 | -€17,571 | |
| Financial charges | 65/66B | €1,357 | €1,219 | -€138 | -10.2% |
| Recurring financial charges | 65 | €1,357 | €1,219 | -€138 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,424 | -€15,009 | -€17,433 | |
| Income taxes | 67/77 | €1,051 | - | -€1,051 | |
| Profit (loss) for the period | 9904 | €1,373 | -€15,009 | -€16,382 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,373 | -€15,009 | -€16,382 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.