BE Asbestos: 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.
BE Asbestos
Largest movements
- Receivables within one year +€70,864
up €70,864 (+121%), from €58,429 to €129,293
of which Other amounts receivable: +€54,551
- Cash -€14,714
down €14,714 (-26.5%), from €55,475 to €40,762
mainly Receivables within one year (-€70,864) and Contributions, distributions and other (-€60,000)
- Deferred charges and accrued income +€3,375
new in 2025: €3,375
- Other debts +€58,933
up €58,933 (+3,550%), from €1,660 to €60,593
- Reserves -€21,243
down €21,243 (-27.7%), from €76,595 to €55,352
- Trade debts +€18,757
up €18,757 (+1,011%), from €1,854 to €20,611
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Gross operating margin -€48,249
down €48,249 (-49.9%), from €96,776 to €48,527
- Taxes -€7,057
down €7,057 (-36.1%), from €19,539 to €12,482
- Financial income +€2,474
up €2,474 (+197%), from €1,257 to €3,731
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 | €114,302 | €173,828 | +€59,526 | +52.1% |
| Fixed assets | 21/28 | €398 | €398 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €398 | €398 | = | 0.0% |
| Current assets | 29/58 | €113,904 | €173,430 | +€59,526 | +52.3% |
| Amounts receivable within one year | 40/41 | €58,429 | €129,293 | +€70,864 | +121% |
| Trade receivables | 40 | €18,067 | €34,381 | +€16,313 | +90.3% |
| Other amounts receivable | 41 | €40,361 | €94,912 | +€54,551 | +135% |
| Cash at bank and in hand | 54/58 | €55,475 | €40,762 | -€14,714 | -26.5% |
| Deferred charges and accrued income | 490/1 | - | €3,375 | +€3,375 | |
| Total equity and liabilities | 10/49 | €114,302 | €173,828 | +€59,526 | +52.1% |
| Equity | 10/15 | €76,595 | €55,352 | -€21,243 | -27.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €76,595 | €55,352 | -€21,243 | -27.7% |
| Distributable reserves | 133 | €76,595 | €55,352 | -€21,243 | -27.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,707 | €118,476 | +€80,769 | +214% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,707 | €110,476 | +€77,769 | +238% |
| Trade debts | 44 | €1,854 | €20,611 | +€18,757 | +1,011% |
| Suppliers | 440/4 | €1,854 | €20,611 | +€18,757 | +1,011% |
| Taxes, remuneration and social security | 45 | €29,193 | €29,272 | +€80 | +0.3% |
| Taxes | 450/3 | €23,193 | €29,272 | +€6,080 | +26.2% |
| Remuneration and social security | 454/9 | €6,000 | €0 | -€6,000 | -100% |
| Other amounts payable | 47/48 | €1,660 | €60,593 | +€58,933 | +3,550% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €193 | €596 | +€403 | +209% |
| Gross operating margin | 9900 | €96,776 | €48,527 | -€48,249 | -49.9% |
| Operating profit (loss) | 9901 | €96,583 | €47,931 | -€48,652 | -50.4% |
| Financial income | 75/76B | €1,257 | €3,731 | +€2,474 | +197% |
| Recurring financial income | 75 | €1,257 | €3,731 | +€2,474 | +197% |
| Financial charges | 65/66B | €227 | €424 | +€197 | +86.7% |
| Recurring financial charges | 65 | €227 | €424 | +€197 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | €97,613 | €51,239 | -€46,374 | -47.5% |
| Income taxes | 67/77 | €19,539 | €12,482 | -€7,057 | -36.1% |
| Profit (loss) for the period | 9904 | €78,074 | €38,757 | -€39,317 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,074 | €38,757 | -€39,317 | -50.4% |
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 22 October 2026 via checked.be.