Bengo Junior: 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.
Bengo Junior
Largest movements
- Tangible fixed assets +€28,242
up €28,242 (+1,361%), from €2,075 to €30,318
of which Furniture and vehicles: +€28,954
- Cash -€9,480
down €9,480 (-20.3%), from €46,652 to €37,172
mainly Investment in fixed assets (net) (-€30,137) and Other debts (-€23,984)
- Receivables within one year -€8,009
down €8,009 (-57.3%), from €13,988 to €5,979
of which Trade receivables: -€13,674
- Stocks and contracts +€1,537
up €1,537 (+5.9%), from €26,099 to €27,636
- Debts after one year +€26,144
new in 2025: €26,144
- Other debts -€23,984
down €23,984 (-69.6%), from €34,451 to €10,467
- Advances received -€12,419
no longer reported in 2025 (was €12,419)
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Trade debts +€5,734
up €5,734 (+188%), from €3,050 to €8,784
- Other operating charges +€1,723
up €1,723 (+21.9%), from €7,864 to €9,588
- Taxes -€1,464
down €1,464 (-56.6%), from €2,585 to €1,121
- Depreciation +€1,183
up €1,183 (+166%), from €712 to €1,895
- Gross operating margin +€352
up €352 (+2.1%), from €17,023 to €17,374
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 | €88,814 | €101,151 | +€12,337 | +13.9% |
| Fixed assets | 21/28 | €2,075 | €30,318 | +€28,242 | +1,361% |
| Tangible fixed assets | 22/27 | €2,075 | €30,318 | +€28,242 | +1,361% |
| Plant, machinery and equipment | 23 | €2,075 | €1,364 | -€712 | -34.3% |
| Furniture and vehicles | 24 | - | €28,954 | +€28,954 | |
| Current assets | 29/58 | €86,739 | €70,833 | -€15,906 | -18.3% |
| Stocks and contracts in progress | 3 | €26,099 | €27,636 | +€1,537 | +5.9% |
| Stocks | 30/36 | €26,099 | €27,636 | +€1,537 | +5.9% |
| Amounts receivable within one year | 40/41 | €13,988 | €5,979 | -€8,009 | -57.3% |
| Trade receivables | 40 | €13,698 | €24 | -€13,674 | -99.8% |
| Other amounts receivable | 41 | €290 | €5,955 | +€5,665 | +1,955% |
| Cash at bank and in hand | 54/58 | €46,652 | €37,172 | -€9,480 | -20.3% |
| Deferred charges and accrued income | 490/1 | - | €46 | +€46 | |
| Total equity and liabilities | 10/49 | €88,814 | €101,151 | +€12,337 | +13.9% |
| Equity | 10/15 | €35,700 | €51,900 | +€16,200 | +45.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €29,500 | €33,300 | +€3,800 | +12.9% |
| Non-distributable reserves | 130/1 | €30 | - | -€30 | |
| Reserves not available under the articles | 1311 | €30 | - | -€30 | |
| Distributable reserves | 133 | €29,470 | €33,300 | +€3,830 | +13.0% |
| Amounts payable | 17/49 | €53,114 | €49,251 | -€3,863 | -7.3% |
| Amounts payable after more than one year | 17 | - | €26,144 | +€26,144 | |
| Financial debts | 170/4 | - | €26,144 | +€26,144 | |
| Amounts payable within one year | 42/48 | €53,114 | €23,107 | -€30,007 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,856 | +€3,856 | |
| Trade debts | 44 | €3,050 | €8,784 | +€5,734 | +188% |
| Suppliers | 440/4 | €3,050 | €8,784 | +€5,734 | +188% |
| Advances received on contracts in progress | 46 | €12,419 | - | -€12,419 | |
| Taxes, remuneration and social security | 45 | €3,195 | - | -€3,195 | |
| Taxes | 450/3 | €3,195 | - | -€3,195 | |
| Other amounts payable | 47/48 | €34,451 | €10,467 | -€23,984 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €1,895 | +€1,183 | +166% |
| Other operating charges | 640/8 | €7,864 | €9,588 | +€1,723 | +21.9% |
| Gross operating margin | 9900 | €17,023 | €17,374 | +€352 | +2.1% |
| Operating profit (loss) | 9901 | €8,447 | €5,892 | -€2,555 | -30.2% |
| Financial income | 75/76B | €38 | €12 | -€25 | -67.2% |
| Recurring financial income | 75 | €38 | €12 | -€25 | -67.2% |
| Financial charges | 65/66B | €887 | €983 | +€96 | +10.8% |
| Recurring financial charges | 65 | €887 | €983 | +€96 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €7,597 | €4,921 | -€2,676 | -35.2% |
| Income taxes | 67/77 | €2,585 | €1,121 | -€1,464 | -56.6% |
| Profit (loss) for the period | 9904 | €5,012 | €3,800 | -€1,212 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,012 | €3,800 | -€1,212 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.