Bengoshi: 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.
Bengoshi
Largest movements
- Cash -€25,057
down €25,057 (-93.0%), from €26,933 to €1,876
mainly Contributions, distributions and other (-€135,999) and Receivables within one year (-€15,414)
- Receivables within one year +€15,414
up €15,414 (+131%), from €11,757 to €27,171
of which Trade receivables: +€16,932
- Tangible fixed assets +€6,478
up €6,478 (+151%), from €4,296 to €10,774
- Deferred charges and accrued income +€5,186
new in 2025: €5,186
- Reserves -€42,816
down €42,816 (-100.0%), from €42,817 to €1
- Other debts +€40,880
up €40,880, from €0 to €40,880
- Tax, wage and social debts +€2,395
up €2,395 (+15,207%), from €16 to €2,411
- Accrued charges and deferred income +€818
up €818, from €0 to €818
- Trade debts +€743
up €743 (+488%), from €152 to €895
- Gross operating margin +€4,689
up €4,689 (+4.0%), from €116,446 to €121,135
- Depreciation -€1,302
down €1,302 (-54.4%), from €2,395 to €1,092
- Taxes +€1,231
up €1,231 (+5.1%), from €24,190 to €25,421
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 | €42,986 | €45,006 | +€2,021 | +4.7% |
| Fixed assets | 21/28 | €4,296 | €10,774 | +€6,478 | +151% |
| Tangible fixed assets | 22/27 | €4,296 | €10,774 | +€6,478 | +151% |
| Land and buildings | 22 | €3,600 | €6,374 | +€2,774 | +77.1% |
| Plant, machinery and equipment | 23 | €598 | €1,079 | +€481 | +80.5% |
| Furniture and vehicles | 24 | €98 | €3,321 | +€3,222 | +3,275% |
| Current assets | 29/58 | €38,690 | €34,233 | -€4,457 | -11.5% |
| Amounts receivable within one year | 40/41 | €11,757 | €27,171 | +€15,414 | +131% |
| Trade receivables | 40 | €7,240 | €24,171 | +€16,932 | +234% |
| Other amounts receivable | 41 | €4,518 | €3,000 | -€1,518 | -33.6% |
| Cash at bank and in hand | 54/58 | €26,933 | €1,876 | -€25,057 | -93.0% |
| Deferred charges and accrued income | 490/1 | - | €5,186 | +€5,186 | |
| Total equity and liabilities | 10/49 | €42,986 | €45,006 | +€2,021 | +4.7% |
| Equity | 10/15 | €42,818 | €2 | -€42,816 | -100.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €42,817 | €1 | -€42,816 | -100.0% |
| Distributable reserves | 133 | €42,817 | €1 | -€42,816 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €168 | €45,004 | +€44,836 | +26,698% |
| Amounts payable within one year | 42/48 | €168 | €44,186 | +€44,018 | +26,211% |
| Trade debts | 44 | €152 | €895 | +€743 | +488% |
| Suppliers | 440/4 | €152 | €895 | +€743 | +488% |
| Taxes, remuneration and social security | 45 | €16 | €2,411 | +€2,395 | +15,207% |
| Taxes | 450/3 | €16 | €2,411 | +€2,395 | +15,207% |
| Other amounts payable | 47/48 | €0 | €40,880 | +€40,880 | |
| Accrued charges and deferred income | 492/3 | €0 | €818 | +€818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,395 | €1,092 | -€1,302 | -54.4% |
| Other operating charges | 640/8 | €1,074 | €1,768 | +€694 | +64.6% |
| Gross operating margin | 9900 | €116,446 | €121,135 | +€4,689 | +4.0% |
| Operating profit (loss) | 9901 | €112,977 | €118,275 | +€5,298 | +4.7% |
| Financial income | 75/76B | €30 | €372 | +€341 | +1,123% |
| Recurring financial income | 75 | €30 | €372 | +€341 | +1,123% |
| Financial charges | 65/66B | €0 | €41 | +€41 | +82,380% |
| Recurring financial charges | 65 | €0 | €41 | +€41 | +82,380% |
| Profit (loss) for the period before taxes | 9903 | €113,007 | €118,605 | +€5,598 | +5.0% |
| Income taxes | 67/77 | €24,190 | €25,421 | +€1,231 | +5.1% |
| Profit (loss) for the period | 9904 | €88,817 | €93,184 | +€4,367 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,817 | €93,184 | +€4,367 | +4.9% |
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.