2X BEHEER: 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.
2X BEHEER
Largest movements
- Tangible fixed assets -€144,837
down €144,837 (-4.1%), from €3.5m to €3.4m
of which Land and buildings: -€166,251
- Cash -€136,922
down €136,922 (-42.8%), from €319,931 to €183,009
mainly Debts after one year (-€215,726) and Receivables within one year (-€66,396)
- Debts after one year -€215,726
down €215,726 (-11.2%), from €1.9m to €1.7m
- Gross operating margin -€374,792
down €374,792 (-59.9%), from €625,460 to €250,668
- Taxes -€97,360
down €97,360 (-93.9%), from €103,681 to €6,321
- Other operating charges +€17,901
up €17,901 (+241.7%), from €7,406 to €25,307
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 | €7,802,520 | €7,587,156 | -€215,364 | -2.8% |
| Fixed assets | 21/28 | €7,350,789 | €7,205,952 | -€144,837 | -2.0% |
| Tangible fixed assets | 22/27 | €3,522,359 | €3,377,522 | -€144,837 | -4.1% |
| Land and buildings | 22 | €3,425,886 | €3,259,634 | -€166,251 | -4.9% |
| Plant, machinery and equipment | 23 | €3,876 | €3,035 | -€841 | -21.7% |
| Furniture and vehicles | 24 | €92,598 | €114,853 | +€22,255 | +24.0% |
| Financial fixed assets | 28 | €3,828,430 | €3,828,430 | = | 0.0% |
| Current assets | 29/58 | €451,730 | €381,204 | -€70,527 | -15.6% |
| Amounts receivable within one year | 40/41 | €131,800 | €198,195 | +€66,396 | +50.4% |
| Trade receivables | 40 | €1,243 | €5,697 | +€4,454 | +358.2% |
| Other amounts receivable | 41 | €130,556 | €192,499 | +€61,942 | +47.4% |
| Cash at bank and in hand | 54/58 | €319,931 | €183,009 | -€136,922 | -42.8% |
| Total equity and liabilities | 10/49 | €7,802,520 | €7,587,156 | -€215,364 | -2.8% |
| Equity | 10/15 | €5,651,282 | €5,656,932 | +€5,649 | +0.1% |
| Contributions | 10/11 | €3,719,230 | €3,719,230 | = | 0.0% |
| Reserves | 13 | €1,932,052 | €1,937,702 | +€5,649 | +0.3% |
| Distributable reserves | 133 | €1,932,052 | €1,937,702 | +€5,649 | +0.3% |
| Amounts payable | 17/49 | €2,151,237 | €1,930,224 | -€221,013 | -10.3% |
| Amounts payable after more than one year | 17 | €1,928,522 | €1,712,796 | -€215,726 | -11.2% |
| Financial debts | 170/4 | €1,928,522 | €1,712,796 | -€215,726 | -11.2% |
| Amounts payable within one year | 42/48 | €221,715 | €217,078 | -€4,637 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €212,827 | €215,726 | +€2,899 | +1.4% |
| Trade debts | 44 | €4,009 | €438 | -€3,571 | -89.1% |
| Suppliers | 440/4 | €4,009 | €438 | -€3,571 | -89.1% |
| Taxes, remuneration and social security | 45 | €4,880 | €914 | -€3,966 | -81.3% |
| Taxes | 450/3 | €4,880 | €914 | -€3,966 | -81.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €350 | -€650 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,103 | €190,498 | +€4,396 | +2.4% |
| Other operating charges | 640/8 | €7,406 | €25,307 | +€17,901 | +241.7% |
| Gross operating margin | 9900 | €625,460 | €250,668 | -€374,792 | -59.9% |
| Operating profit (loss) | 9901 | €431,951 | €34,863 | -€397,088 | -91.9% |
| Financial income | 75/76B | €537 | €2,501 | +€1,963 | +365.3% |
| Recurring financial income | 75 | €537 | €2,501 | +€1,963 | +365.3% |
| Financial charges | 65/66B | €27,297 | €25,394 | -€1,903 | -7.0% |
| Recurring financial charges | 65 | €27,297 | €25,394 | -€1,903 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €405,192 | €11,971 | -€393,221 | -97.0% |
| Income taxes | 67/77 | €103,681 | €6,321 | -€97,360 | -93.9% |
| Profit (loss) for the period | 9904 | €301,511 | €5,649 | -€295,861 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €301,511 | €5,649 | -€295,861 | -98.1% |
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 11 October 2026 via checked.be.