DE BENGELBOOT: 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.
DE BENGELBOOT
Largest movements
- Cash +€134,693
up €134,693 (+257%), from €52,354 to €187,047
mainly Tax, wage and social debts (+€68,269) and Net result for the year (+€62,007)
- Receivables within one year +€5,734
up €5,734 (+7.9%), from €72,185 to €77,919
of which Other amounts receivable: +€9,643
- Tax, wage and social debts +€68,269
up €68,269 (+69.6%), from €98,019 to €166,288
of which Remuneration and social security: +€47,303
- Reserves +€62,007
new in 2025: €62,007
- Trade debts +€10,848
up €10,848 (+67.9%), from €15,969 to €26,817
- Gross operating margin +€51,104
up €51,104 (+12.7%), from €402,740 to €453,844
- Taxes -€5,659
new in 2025: -€5,659
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 | €126,553 | €266,996 | +€140,444 | +111% |
| Fixed assets | 21/28 | €1,566 | €1,804 | +€237 | +15.2% |
| Tangible fixed assets | 22/27 | €1,566 | €1,804 | +€237 | +15.2% |
| Plant, machinery and equipment | 23 | €1,266 | €1,804 | +€538 | +42.5% |
| Furniture and vehicles | 24 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €124,986 | €265,193 | +€140,206 | +112% |
| Amounts receivable within one year | 40/41 | €72,185 | €77,919 | +€5,734 | +7.9% |
| Trade receivables | 40 | €36,904 | €32,994 | -€3,909 | -10.6% |
| Other amounts receivable | 41 | €35,282 | €44,925 | +€9,643 | +27.3% |
| Cash at bank and in hand | 54/58 | €52,354 | €187,047 | +€134,693 | +257% |
| Deferred charges and accrued income | 490/1 | €447 | €227 | -€221 | -49.3% |
| Total equity and liabilities | 10/49 | €126,553 | €266,996 | +€140,444 | +111% |
| Equity | 10/15 | €11,885 | €73,892 | +€62,007 | +522% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €62,007 | +€62,007 | |
| Distributable reserves | 133 | - | €62,007 | +€62,007 | |
| Profit (loss) carried forward | 14 | €5,685 | €5,685 | = | 0.0% |
| Amounts payable | 17/49 | €114,668 | €193,105 | +€78,437 | +68.4% |
| Amounts payable within one year | 42/48 | €114,668 | €193,105 | +€78,437 | +68.4% |
| Trade debts | 44 | €15,969 | €26,817 | +€10,848 | +67.9% |
| Suppliers | 440/4 | €15,969 | €26,817 | +€10,848 | +67.9% |
| Advances received on contracts in progress | 46 | €680 | - | -€680 | |
| Taxes, remuneration and social security | 45 | €98,019 | €166,288 | +€68,269 | +69.6% |
| Taxes | 450/3 | €5,768 | €26,733 | +€20,965 | +363% |
| Remuneration and social security | 454/9 | €92,251 | €139,555 | +€47,303 | +51.3% |
| Remuneration, social security and pensions | 62 | €393,111 | €396,408 | +€3,297 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,788 | €794 | -€993 | -55.6% |
| Other operating charges | 640/8 | €181 | €189 | +€8 | +4.2% |
| Gross operating margin | 9900 | €402,740 | €453,844 | +€51,104 | +12.7% |
| Operating profit (loss) | 9901 | €7,661 | €56,453 | +€48,792 | +637% |
| Financial income | 75/76B | €1,745 | €3 | -€1,742 | -99.8% |
| Recurring financial income | 75 | €1,745 | €3 | -€1,742 | -99.8% |
| Financial charges | 65/66B | €84 | €109 | +€25 | +30.2% |
| Recurring financial charges | 65 | €84 | €109 | +€25 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €9,322 | €56,347 | +€47,025 | +504% |
| Income taxes | 67/77 | - | -€5,659 | -€5,659 | |
| Profit (loss) for the period | 9904 | €9,322 | €62,007 | +€52,685 | +565% |
| Profit (loss) for the period to be appropriated | 9905 | €9,322 | €62,007 | +€52,685 | +565% |
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 18 October 2026 via checked.be.