B.E.J. CAR: 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.J. CAR
Largest movements
- Receivables within one year -€20,729
down €20,729 (-20.6%), from €100,763 to €80,034
of which Other amounts receivable: -€16,006
- Cash +€16,172
up €16,172 (+10.4%), from €155,545 to €171,717
mainly Net result for the year (+€34,391) and Receivables within one year (+€20,729)
- Tangible fixed assets -€11,403
down €11,403 (-22.1%), from €51,654 to €40,252
of which Leasing and similar rights: -€13,487
- Stocks and contracts -€10,840
down €10,840 (-10.2%), from €106,693 to €95,854
- Tax, wage and social debts -€16,955
down €16,955 (-45.2%), from €37,543 to €20,588
of which Taxes: -€15,144
- Gross operating margin -€28,818
down €28,818 (-13.8%), from €208,746 to €179,927
- Taxes -€10,700
down €10,700 (-36.1%), from €29,637 to €18,937
- Staff costs +€5,036
up €5,036 (+4.9%), from €102,943 to €107,978
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 | €423,277 | €399,531 | -€23,746 | -5.6% |
| Fixed assets | 21/28 | €51,654 | €40,252 | -€11,403 | -22.1% |
| Tangible fixed assets | 22/27 | €51,654 | €40,252 | -€11,403 | -22.1% |
| Land and buildings | 22 | €7,331 | €6,751 | -€581 | -7.9% |
| Plant, machinery and equipment | 23 | €7,276 | €5,880 | -€1,396 | -19.2% |
| Furniture and vehicles | 24 | €23,561 | €27,621 | +€4,061 | +17.2% |
| Leasing and similar rights | 25 | €13,487 | €0 | -€13,487 | -100.0% |
| Current assets | 29/58 | €371,622 | €359,279 | -€12,343 | -3.3% |
| Stocks and contracts in progress | 3 | €106,693 | €95,854 | -€10,840 | -10.2% |
| Stocks | 30/36 | €106,693 | €95,854 | -€10,840 | -10.2% |
| Amounts receivable within one year | 40/41 | €100,763 | €80,034 | -€20,729 | -20.6% |
| Trade receivables | 40 | €19,277 | €14,554 | -€4,723 | -24.5% |
| Other amounts receivable | 41 | €81,486 | €65,480 | -€16,006 | -19.6% |
| Cash at bank and in hand | 54/58 | €155,545 | €171,717 | +€16,172 | +10.4% |
| Deferred charges and accrued income | 490/1 | €8,620 | €11,674 | +€3,054 | +35.4% |
| Total equity and liabilities | 10/49 | €423,277 | €399,531 | -€23,746 | -5.6% |
| Equity | 10/15 | €335,654 | €334,074 | -€1,579 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,860 | €158,990 | +€131 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €157,000 | €157,130 | +€131 | +0.1% |
| Profit (loss) carried forward | 14 | €158,194 | €156,484 | -€1,710 | -1.1% |
| Amounts payable | 17/49 | €87,623 | €65,457 | -€22,166 | -25.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €87,499 | €65,457 | -€22,042 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €3,975 | €0 | -€3,975 | -100.0% |
| Trade debts | 44 | €10,754 | €11,124 | +€370 | +3.4% |
| Suppliers | 440/4 | €10,754 | €11,124 | +€370 | +3.4% |
| Taxes, remuneration and social security | 45 | €37,543 | €20,588 | -€16,955 | -45.2% |
| Taxes | 450/3 | €24,443 | €9,299 | -€15,144 | -62.0% |
| Remuneration and social security | 454/9 | €13,100 | €11,289 | -€1,811 | -13.8% |
| Other amounts payable | 47/48 | €35,227 | €33,745 | -€1,482 | -4.2% |
| Accrued charges and deferred income | 492/3 | €124 | €0 | -€124 | -100.0% |
| Remuneration, social security and pensions | 62 | €102,943 | €107,978 | +€5,036 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,391 | €16,703 | -€1,688 | -9.2% |
| Other operating charges | 640/8 | €2,603 | €3,723 | +€1,120 | +43.1% |
| Gross operating margin | 9900 | €208,746 | €179,927 | -€28,818 | -13.8% |
| Operating profit (loss) | 9901 | €84,810 | €51,523 | -€33,286 | -39.2% |
| Financial income | 75/76B | €4,201 | €4,018 | -€183 | -4.3% |
| Recurring financial income | 75 | €4,201 | €4,018 | -€183 | -4.3% |
| Financial charges | 65/66B | €802 | €2,213 | +€1,411 | +175.9% |
| Recurring financial charges | 65 | €802 | €2,213 | +€1,411 | +175.9% |
| Profit (loss) for the period before taxes | 9903 | €88,208 | €53,328 | -€34,880 | -39.5% |
| Income taxes | 67/77 | €29,637 | €18,937 | -€10,700 | -36.1% |
| Profit (loss) for the period | 9904 | €58,572 | €34,391 | -€24,180 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,572 | €34,391 | -€24,180 | -41.3% |
Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.