BENGILE: 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.
BENGILE
Largest movements
- Cash +€18,601
up €18,601 (+51.0%), from €36,498 to €55,099
mainly Net result for the year (+€56,572) and Depreciation (+€5,524)
- Receivables within one year +€16,400
up €16,400 (+41.5%), from €39,524 to €55,924
of which Trade receivables: +€16,478
- Tangible fixed assets -€3,500
down €3,500 (-3.7%), from €95,673 to €92,173
of which Land and buildings: -€3,149
- Reserves +€56,572
up €56,572 (+109%), from €51,907 to €108,478
- Other debts -€18,032
down €18,032 (-71.7%), from €25,142 to €7,110
- Debts after one year -€9,627
down €9,627 (-21.8%), from €44,208 to €34,581
- Tax, wage and social debts +€4,414
up €4,414 (+11.6%), from €37,928 to €42,343
of which Taxes: +€2,660
- Gross operating margin +€10,344
up €10,344 (+14.3%), from €72,105 to €82,449
- Depreciation -€4,042
down €4,042 (-42.3%), from €9,566 to €5,524
- Taxes +€2,783
up €2,783 (+19.8%), from €14,038 to €16,821
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 | €174,402 | €205,724 | +€31,322 | +18.0% |
| Fixed assets | 21/28 | €95,673 | €92,173 | -€3,500 | -3.7% |
| Tangible fixed assets | 22/27 | €95,673 | €92,173 | -€3,500 | -3.7% |
| Land and buildings | 22 | €91,592 | €88,444 | -€3,149 | -3.4% |
| Plant, machinery and equipment | 23 | €975 | €509 | -€467 | -47.8% |
| Furniture and vehicles | 24 | €3,105 | €3,220 | +€115 | +3.7% |
| Current assets | 29/58 | €78,729 | €113,551 | +€34,822 | +44.2% |
| Amounts receivable within one year | 40/41 | €39,524 | €55,924 | +€16,400 | +41.5% |
| Trade receivables | 40 | €39,446 | €55,924 | +€16,478 | +41.8% |
| Other amounts receivable | 41 | €78 | €0 | -€78 | -100% |
| Cash at bank and in hand | 54/58 | €36,498 | €55,099 | +€18,601 | +51.0% |
| Deferred charges and accrued income | 490/1 | €2,707 | €2,528 | -€179 | -6.6% |
| Total equity and liabilities | 10/49 | €174,402 | €205,724 | +€31,322 | +18.0% |
| Equity | 10/15 | €52,907 | €109,478 | +€56,572 | +107% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,907 | €108,478 | +€56,572 | +109% |
| Distributable reserves | 133 | €51,907 | €108,478 | +€56,572 | +109% |
| Amounts payable | 17/49 | €121,495 | €96,245 | -€25,250 | -20.8% |
| Amounts payable after more than one year | 17 | €44,208 | €34,581 | -€9,627 | -21.8% |
| Financial debts | 170/4 | €44,208 | €34,581 | -€9,627 | -21.8% |
| Amounts payable within one year | 42/48 | €77,287 | €61,664 | -€15,623 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €9,187 | €9,627 | +€440 | +4.8% |
| Financial debts | 43 | €979 | €472 | -€507 | -51.7% |
| Credit institutions | 430/8 | €979 | €472 | -€507 | -51.7% |
| Trade debts | 44 | €4,050 | €2,112 | -€1,938 | -47.9% |
| Suppliers | 440/4 | €4,050 | €2,112 | -€1,938 | -47.9% |
| Taxes, remuneration and social security | 45 | €37,928 | €42,343 | +€4,414 | +11.6% |
| Taxes | 450/3 | €37,928 | €40,588 | +€2,660 | +7.0% |
| Remuneration and social security | 454/9 | - | €1,754 | +€1,754 | |
| Other amounts payable | 47/48 | €25,142 | €7,110 | -€18,032 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,566 | €5,524 | -€4,042 | -42.3% |
| Other operating charges | 640/8 | €1,482 | €966 | -€516 | -34.8% |
| Gross operating margin | 9900 | €72,105 | €82,449 | +€10,344 | +14.3% |
| Operating profit (loss) | 9901 | €61,057 | €75,958 | +€14,901 | +24.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +383% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +383% |
| Financial charges | 65/66B | €2,578 | €2,566 | -€12 | -0.5% |
| Recurring financial charges | 65 | €2,578 | €2,566 | -€12 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €58,479 | €73,393 | +€14,914 | +25.5% |
| Income taxes | 67/77 | €14,038 | €16,821 | +€2,783 | +19.8% |
| Profit (loss) for the period | 9904 | €44,441 | €56,572 | +€12,131 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,441 | €56,572 | +€12,131 | +27.3% |
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 15 October 2026 via checked.be.