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Private limited companyfounded 2023active for 3 yearsRue du Commerce 36, 5590 Ciney, BelgiumKBO/BCE: BE 0798.387.796
Summary

BEH² is a financial institution; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €20,969 and a net result of €570,460. Its solvency ranks better than 7% of 1,840 sector peers (NACE 66, financial year 2025). The company has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals.

Financials · financial year 2025, abbreviated format

Equity
€20,969▲ 2.2%
2024 · €20,508
Net result
€570,460▲ 13.7%
2024 · €501,784
Total assets
€3.9m▼ 7.6%
2024 · €4.2m
Solvency
0.5%▲ 0.1pp
2024 · 0.5%
Trend over the years

2024 to 2025, 2 financial years

The operating result falls in 2025; 2025 is 8% below 2024.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€0.7m 2025 Net result€0.6m 2025

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 66, Activities auxiliary to financial services and insurance activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).

Every figure with its change against the financial year before
favourable unfavourable
Line20242025
Operating result€0.8m-€0.7m▼ 7.7%
Net result€0.5mabove the sector's middle half-€0.6mabove the sector's middle half▲ 13.7%
Equity€0.02mbelow the sector's middle half-€0.02mbelow the sector's middle half▲ 2.2%
Total assets€4.2mabove the sector's middle half-€3.9mabove the sector's middle half▼ 7.6%
Debt€4.2m-€3.8m▼ 7.7%
Working capital-€0.03mwithin the sector's middle half--€0.04mbelow the sector's middle half▼ 37.0%
Solvency0.5%below the sector's middle half-0.5%below the sector's middle half▲ 0.1pp
Current ratio0.97within the sector's middle half-0.96within the sector's middle half▼ 0.01
Return on assets (ROA)12.0%within the sector's middle half-14.8%within the sector's middle half▲ 2.8pp
Staff (FTE)15.5above the sector's middle half-14.8above the sector's middle half▼ 4.5%
above within below the middle half of NACE 66, Activities auxiliary to financial services and insurance activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €3.9m
Fixed assets €2.8m ▼ 11.8%
Current assets €1.0m ▲ 5.9%
Equity and liabilities €3.9m
Equity €20,969 ▲ 2.2%
Debt €3.8m ▼ 7.7%
Debt's share of the balance-sheet total falls from 99.5% to 99.5%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
Debt ≤ 1 year
€1.1m▲
2024 · €1.0m
Debt > 1 year
€2.7m▼
2024 · €3.0m
Income taxes
€14,885▼
2024 · €39,632
Staff costs
€993,295▼
2024 · €1.5m
A ratio outside any meaningful range has been withheld (balance sheet total €3.9m, equity €20,969).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 47 lines
Balance sheet Code20242025
Assets
Total assets20/58€4.2m€3.9m▼
Fixed assets21/28€3.2m€2.8m▼
Intangible fixed assets21€3.2m€2.8m▼
Tangible fixed assets22/27€0.01m€0.01m▼
Furniture and vehicles24€0.01m€0.01m▼
Current assets29/58€1.0m€1.0m▲
Current investments50/53-€0.05m
Cash at bank and in hand54/58€0.3m€0.1m▼
Deferred charges and accrued income490/1€0.7m€0.8m▲
Equity and liabilities
Total equity and liabilities10/49€4.2m€3.9m▼
Equity10/15€0.02m€0.02m▲
Contributions10/11€0.02m€0.02m=
Profit (loss) carried forward14€0.001m€0.001m▲
Amounts payable17/49€4.2m€3.8m▼
Amounts payable after more than one year17€3.0m€2.7m▼
Financial debts170/4€3.0m€2.7m▼
Amounts payable within one year42/48€1.0m€1.1m▲
Current portion of amounts payable after more than one year42€0.3m€0.4m▲
Financial debts43€0.009m-
Credit institutions430/8€0.009m-
Trade debts44€0.004m€0.005m▲
Suppliers440/4€0.004m€0.005m▲
Taxes, remuneration and social security45€0.2m€0.2m▲
Taxes450/3€0.05m€0.02m▼
Remuneration and social security454/9€0.1m€0.1m▲
Other amounts payable47/48€0.5m€0.6m▲
Accrued charges and deferred income492/3€0.1m€0.07m▼
Income statement Code20242025
Remuneration, social security and pensions62€1.5m€1.0m▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€0.6m€0.4m▼
Other operating charges640/8€0.001m€0.001m▼
Non-recurring operating charges66A€0.003m-
Gross operating margin9900€2.9m€2.1m▼
Operating profit (loss)9901€0.8m€0.7m▼
Financial income75/76B€0.003m€0.003m▲
Recurring financial income75€0.003m€0.003m▲
Financial charges65/66B€0.2m€0.1m▼
Recurring financial charges65€0.2m€0.1m▼
Profit (loss) for the period before taxes9903€0.5m€0.6m▲
Income taxes67/77€0.04m€0.01m▼
Profit (loss) for the period9904€0.5m€0.6m▲
Profit (loss) for the period to be appropriated9905€0.5m€0.6m▲
Appropriation of the result
Profit (loss) to be appropriated9906€0.5m€0.6m▲
Profit (loss) brought forward from the previous period14P-€0.001m
Profit to be distributed694/7€0.5m€0.6m▲
Directors or managers695€0.4m€0.6m▲
Employees696€0.06m-
Social balance sheet
Average headcount (FTE)908715.514.8▼

The notes to these accounts (10 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20242025Change
Remuneration, social security and pensions62€1.5m€1.0m▼ 35.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€0.6m€0.4m▼ 33.3%
Other operating charges640/8€0.001m€0.001m▼ 17.9%
Non-recurring operating charges66A€0.003m--
Gross operating margin9900€2.9m€2.1m▼ 27.7%
Operating profit (loss)9901€0.8m€0.7m▼ 7.7%
Financial income75/76B€0.003m€0.003m▲ 30.4%
Recurring financial income75€0.003m€0.003m▲ 30.4%
Financial charges65/66B€0.2m€0.1m▼ 45.9%
Recurring financial charges65€0.2m€0.1m▼ 45.9%
Profit (loss) for the period before taxes9903€0.5m€0.6m▲ 8.1%
Income taxes67/77€0.04m€0.01m▼ 62.4%
Profit (loss) for the period9904€0.5m€0.6m▲ 13.7%
Profit (loss) for the period to be appropriated9905€0.5m€0.6m▲ 13.7%
Line20242025Change
Assets
Total assets20/58€4.2m€3.9m▼ 7.6%
Fixed assets21/28€3.2m€2.8m▼ 11.8%
Intangible fixed assets21€3.2m€2.8m▼ 11.8%
Tangible fixed assets22/27€0.01m€0.01m▼ 23.0%
Furniture and vehicles24€0.01m€0.01m▼ 23.0%
Current assets29/58€1.0m€1.0m▲ 5.9%
Current investments50/53-€0.05m-
Cash at bank and in hand54/58€0.3m€0.1m▼ 45.4%
Deferred charges and accrued income490/1€0.7m€0.8m▲ 18.1%
Equity and liabilities
Total equity and liabilities10/49€4.2m€3.9m▼ 7.6%
Equity10/15€0.02m€0.02m▲ 2.2%
Contributions10/11€0.02m€0.02m=
Profit (loss) carried forward14€0.001m€0.001m▲ 90.6%
Amounts payable17/49€4.2m€3.8m▼ 7.7%
Amounts payable after more than one year17€3.0m€2.7m▼ 11.6%
Financial debts170/4€3.0m€2.7m▼ 11.6%
Amounts payable within one year42/48€1.0m€1.1m▲ 6.8%
Current portion of amounts payable after more than one year42€0.3m€0.4m▲ 2.2%
Financial debts43€0.009m--
Credit institutions430/8€0.009m--
Trade debts44€0.004m€0.005m▲ 31.3%
Suppliers440/4€0.004m€0.005m▲ 31.3%
Taxes, remuneration and social security45€0.2m€0.2m▲ 0.3%
Taxes450/3€0.05m€0.02m▼ 50.7%
Remuneration and social security454/9€0.1m€0.1m▲ 21.9%
Other amounts payable47/48€0.5m€0.6m▲ 13.7%
Accrued charges and deferred income492/3€0.1m€0.07m▼ 34.3%
Line20242025Change
Profit (loss) for the period9904€0.5m€0.6m▲ 13.7%
+ Depreciation and write-downs630€0.6m€0.4m▼ 33.3%
Operating cash flow (approximation)€1.1m€0.9m▼ 11.2%
Investment in fixed assets (approximation)-€0-
Change in cash--€0.1m-

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Filings with the National Bank (2)
Financial year Type Filed Reference
31-12-2025 abbreviated format 12-06-2026 2026-00161391
31-12-2024 full format 12-06-2025 2025-00138823

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Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.