B&E DYNAMICS: 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.
B&E DYNAMICS
Largest movements
- Tangible fixed assets -€182,074
down €182,074 (-27.7%), from €657,326 to €475,253
of which Land and buildings: -€169,398
- Cash +€20,923
up €20,923 (+253.8%), from €8,243 to €29,166
mainly Other debts (+€180,000) and Investment in fixed assets (net) (+€117,225)
- Receivables within one year +€8,172
up €8,172 (+2608.4%), from €313 to €8,485
of which Trade receivables: +€8,268
- Debts after one year -€269,925
down €269,925 (-93.7%), from €288,197 to €18,272
- Other debts +€180,000
up €180,000 (+247.4%), from €72,747 to €252,747
- Current portion of long-term debt -€51,775
down €51,775 (-82.5%), from €62,737 to €10,962
- Depreciation -€12,680
down €12,680 (-16.4%), from €77,529 to €64,849
- Financial charges -€6,076
down €6,076 (-27.3%), from €22,258 to €16,181
- Other operating charges +€5,575
up €5,575 (+1475.0%), from €378 to €5,953
- Gross operating margin +€5,081
up €5,081 (+6.1%), from €83,032 to €88,113
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 | €665,882 | €512,904 | -€152,979 | -23.0% |
| Fixed assets | 21/28 | €657,326 | €475,253 | -€182,074 | -27.7% |
| Tangible fixed assets | 22/27 | €657,326 | €475,253 | -€182,074 | -27.7% |
| Land and buildings | 22 | €610,577 | €441,179 | -€169,398 | -27.7% |
| Furniture and vehicles | 24 | €46,750 | €34,074 | -€12,676 | -27.1% |
| Current assets | 29/58 | €8,556 | €37,651 | +€29,095 | +340.1% |
| Amounts receivable within one year | 40/41 | €313 | €8,485 | +€8,172 | +2608.4% |
| Trade receivables | 40 | €218 | €8,485 | +€8,268 | +3795.9% |
| Other amounts receivable | 41 | €96 | €0 | -€96 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,243 | €29,166 | +€20,923 | +253.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €665,882 | €512,904 | -€152,979 | -23.0% |
| Equity | 10/15 | €222,925 | €223,692 | +€767 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,325 | €205,092 | +€767 | +0.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €204,325 | €205,092 | +€767 | +0.4% |
| Amounts payable | 17/49 | €442,957 | €289,212 | -€153,745 | -34.7% |
| Amounts payable after more than one year | 17 | €288,197 | €18,272 | -€269,925 | -93.7% |
| Financial debts | 170/4 | €288,197 | €18,272 | -€269,925 | -93.7% |
| Amounts payable within one year | 42/48 | €146,368 | €268,578 | +€122,210 | +83.5% |
| Current portion of amounts payable after more than one year | 42 | €62,737 | €10,962 | -€51,775 | -82.5% |
| Trade debts | 44 | €10,522 | €4,186 | -€6,335 | -60.2% |
| Suppliers | 440/4 | €10,522 | €4,186 | -€6,335 | -60.2% |
| Taxes, remuneration and social security | 45 | €362 | €682 | +€320 | +88.3% |
| Taxes | 450/3 | €362 | €682 | +€320 | +88.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €72,747 | €252,747 | +€180,000 | +247.4% |
| Accrued charges and deferred income | 492/3 | €8,392 | €2,362 | -€6,030 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,529 | €64,849 | -€12,680 | -16.4% |
| Other operating charges | 640/8 | €378 | €5,953 | +€5,575 | +1475.0% |
| Gross operating margin | 9900 | €83,032 | €88,113 | +€5,081 | +6.1% |
| Operating profit (loss) | 9901 | €5,125 | €17,310 | +€12,185 | +237.8% |
| Financial income | 75/76B | €17 | €0 | -€17 | -100.0% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100.0% |
| Financial charges | 65/66B | €22,258 | €16,181 | -€6,076 | -27.3% |
| Recurring financial charges | 65 | €22,258 | €16,181 | -€6,076 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,115 | €1,129 | +€18,244 | |
| Income taxes | 67/77 | €362 | €363 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€17,477 | €767 | +€18,244 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,477 | €767 | +€18,244 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.