DR BINGOL: what changed
Two fiscal 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.
DR BINGOL
Largest movements
- Cash +€101,918
up €101,918 (+80.3%), from €126,931 to €228,849
mainly Net result for the year (+€107,890) and Depreciation (+€35,397)
- Intangible fixed assets -€22,000
down €22,000 (-14.3%), from €154,000 to €132,000
- Tangible fixed assets -€7,868
down €7,868 (-15.4%), from €51,161 to €43,293
- Profit (loss) carried forward +€107,890
up €107,890 (+140.4%), from €76,822 to €184,712
- Tax, wage and social debts -€19,181
down €19,181 (-79.3%), from €24,180 to €4,999
- Debts after one year -€13,014
down €13,014 (-31.6%), from €41,213 to €28,198
- Gross operating margin +€49,089
up €49,089 (+37.0%), from €132,591 to €181,680
- Taxes +€10,725
up €10,725 (+53.1%), from €20,180 to €30,905
- Financial charges +€5,570
up €5,570 (+408.5%), from €1,364 to €6,933
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 | €339,828 | €413,418 | +€73,590 | +21.7% |
| Fixed assets | 21/28 | €205,161 | €175,293 | -€29,868 | -14.6% |
| Intangible fixed assets | 21 | €154,000 | €132,000 | -€22,000 | -14.3% |
| Tangible fixed assets | 22/27 | €51,161 | €43,293 | -€7,868 | -15.4% |
| Furniture and vehicles | 24 | €51,161 | €43,293 | -€7,868 | -15.4% |
| Current assets | 29/58 | €134,667 | €238,124 | +€103,458 | +76.8% |
| Amounts receivable within one year | 40/41 | - | €2,856 | +€2,856 | |
| Trade receivables | 40 | - | €2,856 | +€2,856 | |
| Cash at bank and in hand | 54/58 | €126,931 | €228,849 | +€101,918 | +80.3% |
| Deferred charges and accrued income | 490/1 | €7,736 | €6,420 | -€1,316 | -17.0% |
| Total equity and liabilities | 10/49 | €339,828 | €413,418 | +€73,590 | +21.7% |
| Equity | 10/15 | €82,822 | €190,712 | +€107,890 | +130.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,822 | €184,712 | +€107,890 | +140.4% |
| Amounts payable | 17/49 | €257,006 | €222,706 | -€34,300 | -13.3% |
| Amounts payable after more than one year | 17 | €41,213 | €28,198 | -€13,014 | -31.6% |
| Financial debts | 170/4 | €41,213 | €28,198 | -€13,014 | -31.6% |
| Amounts payable within one year | 42/48 | €215,794 | €194,508 | -€21,286 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €13,014 | €13,014 | = | 0.0% |
| Trade debts | 44 | €5,618 | €3,676 | -€1,942 | -34.6% |
| Suppliers | 440/4 | €5,618 | €3,676 | -€1,942 | -34.6% |
| Taxes, remuneration and social security | 45 | €24,180 | €4,999 | -€19,181 | -79.3% |
| Taxes | 450/3 | €24,180 | €4,999 | -€19,181 | -79.3% |
| Other amounts payable | 47/48 | €172,982 | €172,819 | -€163 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,909 | €35,397 | +€1,489 | +4.4% |
| Other operating charges | 640/8 | €259 | €313 | +€53 | +20.6% |
| Non-recurring operating charges | 66A | €58 | €242 | +€184 | +318.0% |
| Gross operating margin | 9900 | €132,591 | €181,680 | +€49,089 | +37.0% |
| Operating profit (loss) | 9901 | €98,365 | €145,728 | +€47,363 | +48.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,364 | €6,933 | +€5,570 | +408.5% |
| Recurring financial charges | 65 | €1,364 | €6,933 | +€5,570 | +408.5% |
| Profit (loss) for the period before taxes | 9903 | €97,001 | €138,795 | +€41,793 | +43.1% |
| Income taxes | 67/77 | €20,180 | €30,905 | +€10,725 | +53.1% |
| Profit (loss) for the period | 9904 | €76,822 | €107,890 | +€31,068 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,822 | €107,890 | +€31,068 | +40.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.