B&E TRANS: what changed
What changed
B&E TRANS
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€65,917
2024 · €10,317+€55,600
Equity
€91,853
2024 · €25,936+€65,917
Cash
€43,508
2024 · €3+€43,505
Balance sheet total
€350,631
2024 · €75,984+€274,647
Largest movements
Assets
- Receivables within one year +€243,235
up €243,235 (+804%), from €30,257 to €273,493
of which Trade receivables: +€147,007
- Cash +€43,505
up €43,505 (+1,617,296%), from €3 to €43,508
mainly Trade debts (+€211,540) and Net result for the year (+€65,917)
- Deferred charges and accrued income -€16,032
no longer reported in 2025 (was €16,032)
Equity and liabilities
- Trade debts +€211,540
up €211,540 (+1,990%), from €10,628 to €222,169
- Reserves +€65,917
up €65,917 (+414%), from €15,936 to €81,853
- Debts after one year -€5,312
down €5,312 (-65.6%), from €8,097 to €2,784
Income statement
- Gross operating margin +€133,140
up €133,140 (+507%), from €26,249 to €159,390
- Staff costs +€43,539
up €43,539 (+11,256%), from €387 to €43,926
- Taxes +€15,441
up €15,441 (+307%), from €5,036 to €20,477
- Other operating charges +€3,999
up €3,999 (+95.3%), from €4,198 to €8,197
- Depreciation +€3,480
up €3,480 (+78.9%), from €4,413 to €7,894
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€10,317
Gross operating margin
+€133,140
Staff costs
-€43,539
Depreciation
-€3,480
Other operating charges
-€3,999
Other operating items
-€12,532
Financial income
+€2,173
Financial charges
-€721
Taxes
-€15,441
Result 2025
€65,917
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,060
Investment
-€11,832
Financing
-€5,723
Cash 2024
€3
From operations (derived)
+€61,060
Net result for the year
+€65,917
Depreciation
+€7,894
Receivables within one year
-€243,235
Deferred charges and accrued income
+€16,032
Trade debts
+€211,540
Tax, wage and social debts
+€2,912
Investment (derived)
-€11,832
Investment in fixed assets (net)
-€11,832
Financing
-€5,723
Debts after one year
-€5,312
Current portion of long-term debt
+€325
Short-term financial debts
-€736
Cash 2025
€43,508
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,984 | €350,631 | +€274,647 | +361% |
| Fixed assets | 21/28 | €29,692 | €33,630 | +€3,938 | +13.3% |
| Tangible fixed assets | 22/27 | €20,692 | €21,630 | +€938 | +4.5% |
| Furniture and vehicles | 24 | €20,692 | €21,630 | +€938 | +4.5% |
| Financial fixed assets | 28 | €9,000 | €12,000 | +€3,000 | +33.3% |
| Current assets | 29/58 | €46,292 | €317,001 | +€270,709 | +585% |
| Amounts receivable within one year | 40/41 | €30,257 | €273,493 | +€243,235 | +804% |
| Trade receivables | 40 | €29,539 | €176,546 | +€147,007 | +498% |
| Other amounts receivable | 41 | €718 | €96,947 | +€96,229 | +13,398% |
| Cash at bank and in hand | 54/58 | €3 | €43,508 | +€43,505 | +1,617,296% |
| Deferred charges and accrued income | 490/1 | €16,032 | - | -€16,032 | |
| Total equity and liabilities | 10/49 | €75,984 | €350,631 | +€274,647 | +361% |
| Equity | 10/15 | €25,936 | €91,853 | +€65,917 | +254% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,936 | €81,853 | +€65,917 | +414% |
| Distributable reserves | 133 | €15,936 | €81,853 | +€65,917 | +414% |
| Amounts payable | 17/49 | €50,048 | €258,777 | +€208,730 | +417% |
| Amounts payable after more than one year | 17 | €8,097 | €2,784 | -€5,312 | -65.6% |
| Financial debts | 170/4 | €8,097 | €2,784 | -€5,312 | -65.6% |
| Amounts payable within one year | 42/48 | €41,951 | €255,993 | +€214,042 | +510% |
| Current portion of amounts payable after more than one year | 42 | €4,988 | €5,312 | +€325 | +6.5% |
| Financial debts | 43 | €736 | - | -€736 | |
| Credit institutions | 430/8 | €736 | - | -€736 | |
| Trade debts | 44 | €10,628 | €222,169 | +€211,540 | +1,990% |
| Suppliers | 440/4 | €10,628 | €222,169 | +€211,540 | +1,990% |
| Taxes, remuneration and social security | 45 | €25,599 | €28,512 | +€2,912 | +11.4% |
| Taxes | 450/3 | €25,599 | €25,813 | +€213 | +0.8% |
| Remuneration and social security | 454/9 | - | €2,699 | +€2,699 | |
| Remuneration, social security and pensions | 62 | €387 | €43,926 | +€43,539 | +11,256% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | €7,894 | +€3,480 | +78.9% |
| Other operating charges | 640/8 | €4,198 | €8,197 | +€3,999 | +95.3% |
| Non-recurring operating charges | 66A | - | €12,532 | +€12,532 | |
| Gross operating margin | 9900 | €26,249 | €159,390 | +€133,140 | +507% |
| Operating profit (loss) | 9901 | €17,251 | €86,841 | +€69,590 | +403% |
| Financial income | 75/76B | €6 | €2,179 | +€2,173 | +33,846% |
| Recurring financial income | 75 | €6 | €2,179 | +€2,173 | +33,846% |
| Financial charges | 65/66B | €1,905 | €2,626 | +€721 | +37.9% |
| Recurring financial charges | 65 | €1,905 | €2,626 | +€721 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €15,353 | €86,394 | +€71,041 | +463% |
| Income taxes | 67/77 | €5,036 | €20,477 | +€15,441 | +307% |
| Profit (loss) for the period | 9904 | €10,317 | €65,917 | +€55,600 | +539% |
| Profit (loss) for the period to be appropriated | 9905 | €10,317 | €65,917 | +€55,600 | +539% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.