Be-Hold: what changed
What changed
Be-Hold
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€64,782
2024 · €210,288-€145,506
Equity
€1.1m
2024 · €1.0m+€64,782
Cash
€5,533
2024 · €836+€4,697
Balance sheet total
€1.1m
2024 · €1.1m+€3,332
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€64,782
up €64,782 (+7.1%), from €915,994 to €980,776
- Debts after one year -€54,036
down €54,036 (-100%), from €54,036 to €0
Income statement
- Financial income -€119,497
down €119,497 (-65.3%), from €183,000 to €63,503
- Gross operating margin -€30,942
down €30,942 (-81.2%), from €38,092 to €7,150
- Taxes -€4,321
down €4,321 (-62.1%), from €6,954 to €2,633
- Financial charges -€796
down €796 (-28.2%), from €2,820 to €2,024
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
€210,288
Gross operating margin
-€30,942
Other operating charges
-€184
Financial income
-€119,497
Financial charges
+€796
Taxes
+€4,321
Result 2025
€64,782
raises the resultlowers the result
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
+€62,832
Investment
€0
Financing
-€58,136
Cash 2024
€836
From operations (derived)
+€62,832
Net result for the year
+€64,782
Receivables within one year
+€3,164
Deferred charges and accrued income
-€1,799
Trade debts
+€3,071
Tax, wage and social debts
-€5,448
Other debts
-€938
Financing
-€58,136
Debts after one year
-€54,036
Current portion of long-term debt
-€4,100
Cash 2025
€5,533
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,138,437 | €1,141,769 | +€3,332 | +0.3% |
| Fixed assets | 21/28 | €1,024,100 | €1,024,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,024,100 | €1,024,100 | = | 0.0% |
| Current assets | 29/58 | €114,337 | €117,669 | +€3,332 | +2.9% |
| Amounts receivable within one year | 40/41 | €113,501 | €110,338 | -€3,164 | -2.8% |
| Trade receivables | 40 | €8,470 | €0 | -€8,470 | -100% |
| Other amounts receivable | 41 | €105,031 | €110,338 | +€5,306 | +5.1% |
| Cash at bank and in hand | 54/58 | €836 | €5,533 | +€4,697 | +562% |
| Deferred charges and accrued income | 490/1 | - | €1,799 | +€1,799 | |
| Total equity and liabilities | 10/49 | €1,138,437 | €1,141,769 | +€3,332 | +0.3% |
| Equity | 10/15 | €1,015,994 | €1,080,776 | +€64,782 | +6.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €915,994 | €980,776 | +€64,782 | +7.1% |
| Distributable reserves | 133 | €915,994 | €980,776 | +€64,782 | +7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,443 | €60,993 | -€61,450 | -50.2% |
| Amounts payable after more than one year | 17 | €54,036 | €0 | -€54,036 | -100% |
| Financial debts | 170/4 | €54,036 | €0 | -€54,036 | -100% |
| Amounts payable within one year | 42/48 | €68,407 | €60,993 | -€7,414 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €58,136 | €54,036 | -€4,100 | -7.1% |
| Trade debts | 44 | €381 | €3,453 | +€3,071 | +805% |
| Suppliers | 440/4 | €381 | €3,453 | +€3,071 | +805% |
| Taxes, remuneration and social security | 45 | €8,952 | €3,504 | -€5,448 | -60.9% |
| Taxes | 450/3 | €8,952 | €3,504 | -€5,448 | -60.9% |
| Other amounts payable | 47/48 | €938 | €0 | -€938 | -100% |
| Other operating charges | 640/8 | €1,030 | €1,213 | +€184 | +17.9% |
| Gross operating margin | 9900 | €38,092 | €7,150 | -€30,942 | -81.2% |
| Operating profit (loss) | 9901 | €37,062 | €5,936 | -€31,126 | -84.0% |
| Financial income | 75/76B | €183,000 | €63,503 | -€119,497 | -65.3% |
| Recurring financial income | 75 | €183,000 | €63,503 | -€119,497 | -65.3% |
| Financial charges | 65/66B | €2,820 | €2,024 | -€796 | -28.2% |
| Recurring financial charges | 65 | €2,820 | €2,024 | -€796 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €217,242 | €67,415 | -€149,827 | -69.0% |
| Income taxes | 67/77 | €6,954 | €2,633 | -€4,321 | -62.1% |
| Profit (loss) for the period | 9904 | €210,288 | €64,782 | -€145,506 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €210,288 | €64,782 | -€145,506 | -69.2% |
Next steps
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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 3 November 2026 via checked.be.