B.E.B COMPANY: 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.
B.E.B COMPANY
Largest movements
- Receivables within one year -€15,279
down €15,279 (-61.2%), from €24,982 to €9,703
of which Trade receivables: -€10,486
- Deferred charges and accrued income -€9,306
down €9,306 (-92.8%), from €10,026 to €721
- Stocks and contracts -€8,769
down €8,769 (-93.6%), from €9,369 to €600
- Tangible fixed assets -€7,355
down €7,355 (-28.6%), from €25,691 to €18,337
- Cash -€3,613
down €3,613 (-40.8%), from €8,853 to €5,239
mainly Net result for the year (-€25,482) and Trade debts (-€9,124)
- Profit (loss) carried forward -€25,482
down €25,482, from €3,514 to -€21,968
- Trade debts -€9,124
down €9,124 (-32.0%), from €28,479 to €19,355
- Debts after one year -€7,011
down €7,011 (-38.2%), from €18,345 to €11,334
- Tax, wage and social debts -€3,218
down €3,218 (-37.1%), from €8,683 to €5,464
of which Remuneration and social security: -€5,834
- Gross operating margin -€85,634
down €85,634 (-74.6%), from €114,798 to €29,164
- Staff costs -€49,724
down €49,724 (-53.8%), from €92,341 to €42,617
- Depreciation -€3,728
down €3,728 (-33.6%), from €11,083 to €7,355
- Financial charges -€1,988
down €1,988 (-38.5%), from €5,161 to €3,173
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 | €79,042 | €34,720 | -€44,322 | -56.1% |
| Fixed assets | 21/28 | €25,811 | €18,457 | -€7,355 | -28.5% |
| Tangible fixed assets | 22/27 | €25,691 | €18,337 | -€7,355 | -28.6% |
| Land and buildings | 22 | €5,945 | €5,245 | -€700 | -11.8% |
| Plant, machinery and equipment | 23 | €11,020 | €7,865 | -€3,155 | -28.6% |
| Furniture and vehicles | 24 | €8,726 | €5,226 | -€3,500 | -40.1% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €53,231 | €16,263 | -€36,967 | -69.4% |
| Stocks and contracts in progress | 3 | €9,369 | €600 | -€8,769 | -93.6% |
| Stocks | 30/36 | €9,369 | €600 | -€8,769 | -93.6% |
| Amounts receivable within one year | 40/41 | €24,982 | €9,703 | -€15,279 | -61.2% |
| Trade receivables | 40 | €15,767 | €5,281 | -€10,486 | -66.5% |
| Other amounts receivable | 41 | €9,215 | €4,423 | -€4,793 | -52.0% |
| Cash at bank and in hand | 54/58 | €8,853 | €5,239 | -€3,613 | -40.8% |
| Deferred charges and accrued income | 490/1 | €10,026 | €721 | -€9,306 | -92.8% |
| Total equity and liabilities | 10/49 | €79,042 | €34,720 | -€44,322 | -56.1% |
| Equity | 10/15 | €8,514 | -€16,968 | -€25,482 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,514 | -€21,968 | -€25,482 | |
| Amounts payable | 17/49 | €70,528 | €51,688 | -€18,840 | -26.7% |
| Amounts payable after more than one year | 17 | €18,345 | €11,334 | -€7,011 | -38.2% |
| Financial debts | 170/4 | €18,345 | €11,334 | -€7,011 | -38.2% |
| Amounts payable within one year | 42/48 | €52,183 | €40,354 | -€11,829 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €6,604 | €7,011 | +€407 | +6.2% |
| Trade debts | 44 | €28,479 | €19,355 | -€9,124 | -32.0% |
| Suppliers | 440/4 | €28,479 | €19,355 | -€9,124 | -32.0% |
| Taxes, remuneration and social security | 45 | €8,683 | €5,464 | -€3,218 | -37.1% |
| Taxes | 450/3 | €1,561 | €4,176 | +€2,616 | +168% |
| Remuneration and social security | 454/9 | €7,122 | €1,288 | -€5,834 | -81.9% |
| Other amounts payable | 47/48 | €8,417 | €8,523 | +€107 | +1.3% |
| Remuneration, social security and pensions | 62 | €92,341 | €42,617 | -€49,724 | -53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,083 | €7,355 | -€3,728 | -33.6% |
| Other operating charges | 640/8 | €1,955 | €1,714 | -€241 | -12.3% |
| Gross operating margin | 9900 | €114,798 | €29,164 | -€85,634 | -74.6% |
| Operating profit (loss) | 9901 | €9,420 | -€22,522 | -€31,942 | |
| Financial income | 75/76B | €152 | €213 | +€61 | +40.0% |
| Recurring financial income | 75 | €152 | €213 | +€61 | +40.0% |
| Financial charges | 65/66B | €5,161 | €3,173 | -€1,988 | -38.5% |
| Recurring financial charges | 65 | €5,161 | €3,173 | -€1,988 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €4,411 | -€25,482 | -€29,893 | |
| Income taxes | 67/77 | €897 | - | -€897 | |
| Profit (loss) for the period | 9904 | €3,514 | -€25,482 | -€28,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,514 | -€25,482 | -€28,996 |
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 21 October 2026 via checked.be.