BENGIA: 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.
BENGIA
Largest movements
- Tangible fixed assets -€18,580
down €18,580 (-27.6%), from €67,208 to €48,628
of which Other tangible fixed assets: -€16,679
- Stocks and contracts -€9,422
down €9,422 (-53.4%), from €17,643 to €8,221
- Receivables within one year -€4,144
down €4,144 (-37.5%), from €11,040 to €6,896
- Debts after one year -€14,254
down €14,254 (-66.3%), from €21,496 to €7,242
- Reserves -€9,273
down €9,273 (-18.7%), from €49,521 to €40,248
of which Distributable reserves: -€9,273
- Other debts -€4,930
down €4,930 (-94.6%), from €5,214 to €284
- Trade debts -€2,135
down €2,135 (-27.8%), from €7,677 to €5,542
- Tax, wage and social debts -€1,804
down €1,804 (-6.9%), from €26,150 to €24,346
of which Remuneration and social security: -€2,977
- Gross operating margin +€11,690
up €11,690 (+5.3%), from €221,067 to €232,757
- Taxes +€4,256
up €4,256 (+712%), from €598 to €4,854
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.
Derived cash bridge
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 | €142,613 | €110,516 | -€32,097 | -22.5% |
| Fixed assets | 21/28 | €68,220 | €49,423 | -€18,797 | -27.6% |
| Intangible fixed assets | 21 | €519 | €302 | -€217 | -41.8% |
| Tangible fixed assets | 22/27 | €67,208 | €48,628 | -€18,580 | -27.6% |
| Plant, machinery and equipment | 23 | - | €338 | +€338 | |
| Furniture and vehicles | 24 | €13,669 | €11,430 | -€2,239 | -16.4% |
| Other tangible fixed assets | 26 | €53,539 | €36,860 | -€16,679 | -31.2% |
| Financial fixed assets | 28 | €493 | €493 | = | 0.0% |
| Current assets | 29/58 | €74,393 | €61,093 | -€13,300 | -17.9% |
| Stocks and contracts in progress | 3 | €17,643 | €8,221 | -€9,422 | -53.4% |
| Stocks | 30/36 | €17,643 | €8,221 | -€9,422 | -53.4% |
| Amounts receivable within one year | 40/41 | €11,040 | €6,896 | -€4,144 | -37.5% |
| Other amounts receivable | 41 | €11,040 | €6,896 | -€4,144 | -37.5% |
| Cash at bank and in hand | 54/58 | €38,773 | €39,974 | +€1,201 | +3.1% |
| Deferred charges and accrued income | 490/1 | €6,937 | €6,002 | -€935 | -13.5% |
| Total equity and liabilities | 10/49 | €142,613 | €110,516 | -€32,097 | -22.5% |
| Equity | 10/15 | €68,121 | €58,848 | -€9,273 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,521 | €40,248 | -€9,273 | -18.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,661 | €38,388 | -€9,273 | -19.5% |
| Amounts payable | 17/49 | €74,492 | €51,668 | -€22,824 | -30.6% |
| Amounts payable after more than one year | 17 | €21,496 | €7,242 | -€14,254 | -66.3% |
| Financial debts | 170/4 | €21,496 | €7,242 | -€14,254 | -66.3% |
| Amounts payable within one year | 42/48 | €52,996 | €44,426 | -€8,570 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €13,955 | €14,254 | +€299 | +2.1% |
| Trade debts | 44 | €7,677 | €5,542 | -€2,135 | -27.8% |
| Suppliers | 440/4 | €7,677 | €5,542 | -€2,135 | -27.8% |
| Taxes, remuneration and social security | 45 | €26,150 | €24,346 | -€1,804 | -6.9% |
| Taxes | 450/3 | €17,212 | €18,385 | +€1,173 | +6.8% |
| Remuneration and social security | 454/9 | €8,938 | €5,961 | -€2,977 | -33.3% |
| Other amounts payable | 47/48 | €5,214 | €284 | -€4,930 | -94.6% |
| Remuneration, social security and pensions | 62 | €192,928 | €193,531 | +€603 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,233 | €21,165 | +€932 | +4.6% |
| Other operating charges | 640/8 | €1,046 | €1,076 | +€30 | +2.9% |
| Gross operating margin | 9900 | €221,067 | €232,757 | +€11,690 | +5.3% |
| Operating profit (loss) | 9901 | €6,860 | €16,985 | +€10,125 | +148% |
| Financial income | 75/76B | €275 | €247 | -€28 | -10.2% |
| Recurring financial income | 75 | €275 | €247 | -€28 | -10.2% |
| Financial charges | 65/66B | €2,415 | €2,207 | -€208 | -8.6% |
| Recurring financial charges | 65 | €2,415 | €2,207 | -€208 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €4,720 | €15,025 | +€10,305 | +218% |
| Income taxes | 67/77 | €598 | €4,854 | +€4,256 | +712% |
| Profit (loss) for the period | 9904 | €4,122 | €10,171 | +€6,049 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €4,122 | €10,171 | +€6,049 | +147% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.