BengIT: 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.
BengIT
Largest movements
- Current investments +€100,000
up €100,000 (+406.0%), from €24,631 to €124,631
- Cash -€80,367
down €80,367 (-43.3%), from €185,710 to €105,343
mainly Current investments (-€100,000) and Contributions, distributions and other (-€40,003)
- Tangible fixed assets -€14,750
down €14,750 (-27.0%), from €54,623 to €39,873
of which Furniture and vehicles: -€13,891
- Receivables within one year +€3,358
up €3,358 (+11.4%), from €29,420 to €32,777
of which Trade receivables: +€3,372
- Reserves +€9,585
up €9,585 (+3.7%), from €260,193 to €269,778
of which Distributable reserves: +€9,585
- Gross operating margin -€11,170
down €11,170 (-11.6%), from €96,692 to €85,522
- Taxes -€2,891
down €2,891 (-13.0%), from €22,189 to €19,297
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 | €295,360 | €303,261 | +€7,902 | +2.7% |
| Fixed assets | 21/28 | €54,623 | €39,873 | -€14,750 | -27.0% |
| Tangible fixed assets | 22/27 | €54,623 | €39,873 | -€14,750 | -27.0% |
| Land and buildings | 22 | €1,774 | €1,656 | -€119 | -6.7% |
| Plant, machinery and equipment | 23 | €1,185 | €444 | -€740 | -62.5% |
| Furniture and vehicles | 24 | €51,664 | €37,773 | -€13,891 | -26.9% |
| Current assets | 29/58 | €240,737 | €263,388 | +€22,651 | +9.4% |
| Amounts receivable within one year | 40/41 | €29,420 | €32,777 | +€3,358 | +11.4% |
| Trade receivables | 40 | €29,406 | €32,777 | +€3,372 | +11.5% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Current investments | 50/53 | €24,631 | €124,631 | +€100,000 | +406.0% |
| Cash at bank and in hand | 54/58 | €185,710 | €105,343 | -€80,367 | -43.3% |
| Deferred charges and accrued income | 490/1 | €977 | €637 | -€339 | -34.7% |
| Total equity and liabilities | 10/49 | €295,360 | €303,261 | +€7,902 | +2.7% |
| Equity | 10/15 | €272,593 | €282,178 | +€9,585 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €260,193 | €269,778 | +€9,585 | +3.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €258,333 | €267,918 | +€9,585 | +3.7% |
| Amounts payable | 17/49 | €22,767 | €21,084 | -€1,683 | -7.4% |
| Amounts payable within one year | 42/48 | €22,767 | €21,084 | -€1,683 | -7.4% |
| Trade debts | 44 | €1,386 | €1,862 | +€475 | +34.3% |
| Suppliers | 440/4 | €1,386 | €1,862 | +€475 | +34.3% |
| Taxes, remuneration and social security | 45 | €20,078 | €17,260 | -€2,817 | -14.0% |
| Taxes | 450/3 | €20,078 | €17,260 | -€2,817 | -14.0% |
| Other amounts payable | 47/48 | €1,302 | €1,961 | +€659 | +50.6% |
| Non-recurring operating income | 76A | €14,457 | - | -€14,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,151 | €16,051 | -€100 | -0.6% |
| Other operating charges | 640/8 | €254 | €293 | +€39 | +15.6% |
| Non-recurring operating charges | 66A | - | €180 | +€180 | |
| Gross operating margin | 9900 | €96,692 | €85,522 | -€11,170 | -11.6% |
| Operating profit (loss) | 9901 | €80,286 | €68,997 | -€11,289 | -14.1% |
| Financial income | 75/76B | €12 | €8 | -€4 | -31.9% |
| Recurring financial income | 75 | €12 | €8 | -€4 | -31.9% |
| Financial charges | 65/66B | €475 | €120 | -€355 | -74.7% |
| Recurring financial charges | 65 | €475 | €120 | -€355 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €79,823 | €68,885 | -€10,938 | -13.7% |
| Income taxes | 67/77 | €22,189 | €19,297 | -€2,891 | -13.0% |
| Profit (loss) for the period | 9904 | €57,635 | €49,588 | -€8,047 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,635 | €49,588 | -€8,047 | -14.0% |
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 11 October 2026 via checked.be.