DE BENGEL BEHEER: what changed
DE BENGEL BEHEER
Largest movements
- Receivables within one year +€386,658
up €386,658 (+16.8%), from €2.3m to €2.7m
- Cash +€42,629
up €42,629 (+527%), from €8,088 to €50,716
mainly Other debts (+€265,489) and Net result for the year (+€110,868)
- Other debts +€265,489
up €265,489 (+51.0%), from €520,514 to €786,003
- Profit (loss) carried forward +€110,868
up €110,868 (+4.4%), from €2.5m to €2.7m
- Financial charges -€276,558
down €276,558 (-99.9%), from €276,881 to €323
of which Non-recurring financial charges: -€276,401
- Gross operating margin +€78,825
up €78,825 (+255%), from €30,946 to €109,772
- Financial income -€45,089
down €45,089 (-51.0%), from €88,361 to €43,271
of which Financial income: -€60,589
- Taxes +€6,997
up €6,997 (+22.5%), from €31,075 to €38,071
- Depreciation -€2,405
down €2,405 (-52.9%), from €4,550 to €2,145
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,435,114 | €3,861,494 | +€426,380 | +12.4% |
| Fixed assets | 21/28 | €1,130,809 | €1,127,867 | -€2,943 | -0.3% |
| Tangible fixed assets | 22/27 | €4,134 | €1,192 | -€2,943 | -71.2% |
| Plant, machinery and equipment | 23 | €3,337 | €1,192 | -€2,145 | -64.3% |
| Furniture and vehicles | 24 | €797 | - | -€797 | |
| Financial fixed assets | 28 | €1,126,675 | €1,126,675 | = | 0.0% |
| Current assets | 29/58 | €2,304,304 | €2,733,627 | +€429,323 | +18.6% |
| Amounts receivable within one year | 40/41 | €2,296,169 | €2,682,827 | +€386,658 | +16.8% |
| Other amounts receivable | 41 | €2,296,169 | €2,682,827 | +€386,658 | +16.8% |
| Cash at bank and in hand | 54/58 | €8,088 | €50,716 | +€42,629 | +527% |
| Deferred charges and accrued income | 490/1 | €47 | €84 | +€36 | +76.1% |
| Total equity and liabilities | 10/49 | €3,435,114 | €3,861,494 | +€426,380 | +12.4% |
| Equity | 10/15 | €2,683,086 | €2,793,954 | +€110,868 | +4.1% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,546,686 | €2,657,554 | +€110,868 | +4.4% |
| Amounts payable | 17/49 | €752,028 | €1,067,540 | +€315,512 | +42.0% |
| Amounts payable within one year | 42/48 | €752,028 | €1,067,540 | +€315,512 | +42.0% |
| Trade debts | 44 | €200,439 | €212,391 | +€11,951 | +6.0% |
| Suppliers | 440/4 | €200,439 | €212,391 | +€11,951 | +6.0% |
| Taxes, remuneration and social security | 45 | €31,075 | €69,146 | +€38,071 | +123% |
| Taxes | 450/3 | €31,075 | €69,146 | +€38,071 | +123% |
| Other amounts payable | 47/48 | €520,514 | €786,003 | +€265,489 | +51.0% |
| Remuneration, social security and pensions | 62 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,550 | €2,145 | -€2,405 | -52.9% |
| Other operating charges | 640/8 | €616 | €636 | +€20 | +3.2% |
| Gross operating margin | 9900 | €30,946 | €109,772 | +€78,825 | +255% |
| Operating profit (loss) | 9901 | €24,812 | €105,992 | +€81,180 | +327% |
| Financial income | 75/76B | €88,361 | €43,271 | -€45,089 | -51.0% |
| Recurring financial income | 75 | €88,361 | €27,772 | -€60,589 | -68.6% |
| Non-recurring financial income | 76B | - | €15,499 | +€15,499 | |
| Financial charges | 65/66B | €276,881 | €323 | -€276,558 | -99.9% |
| Recurring financial charges | 65 | €480 | €323 | -€157 | -32.6% |
| Non-recurring financial charges | 66B | €276,401 | - | -€276,401 | |
| Profit (loss) for the period before taxes | 9903 | -€163,708 | €148,940 | +€312,648 | |
| Income taxes | 67/77 | €31,075 | €38,071 | +€6,997 | +22.5% |
| Profit (loss) for the period | 9904 | -€194,783 | €110,868 | +€305,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€194,783 | €110,868 | +€305,651 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.