BE & M: what changed
What changed
BE & M
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€4,355
2024 · -€10,643+€14,998
Equity
-€2,002
2024 · -€6,356+€4,355
Cash
€938
2024 · €73+€865
Balance sheet total
€515,075
2024 · €201,193+€313,882
Largest movements
Assets
- Tangible fixed assets +€334,340
up €334,340 (+195%), from €171,069 to €505,409
of which Land and buildings: +€335,741
- Receivables within one year -€19,923
down €19,923 (-69.5%), from €28,651 to €8,728
of which Trade receivables: -€18,242
Equity and liabilities
- Debts after one year +€253,354
up €253,354 (+183%), from €138,775 to €392,128
of which Financial debts: +€253,354
- Other debts +€38,624
up €38,624 (+90.7%), from €42,592 to €81,216
- Current portion of long-term debt +€15,461
up €15,461 (+181%), from €8,523 to €23,985
Income statement
- Gross operating margin +€36,550
up €36,550 (+967%), from €3,778 to €40,329
- Financial charges +€9,135
up €9,135 (+338%), from €2,701 to €11,837
- Depreciation +€7,831
up €7,831 (+109%), from €7,213 to €15,043
- Other operating charges +€4,739
up €4,739 (+112%), from €4,222 to €8,961
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
-€10,643
Gross operating margin
+€36,550
Depreciation
-€7,831
Other operating charges
-€4,739
Financial income
-€1
Financial charges
-€9,135
Taxes
+€153
Result 2025
€4,355
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
+€80,995
Investment
-€349,383
Financing
+€269,253
Cash 2024
€73
From operations (derived)
+€80,995
Net result for the year
+€4,355
Depreciation
+€15,043
Receivables within one year
+€19,923
Deferred charges and accrued income
+€1,400
Trade debts
+€1,516
Tax, wage and social debts
+€133
Other debts
+€38,624
Investment (derived)
-€349,383
Investment in fixed assets (net)
-€349,383
Financing
+€269,253
Debts after one year
+€253,354
Current portion of long-term debt
+€15,461
Short-term financial debts
+€438
Cash 2025
€938
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,193 | €515,075 | +€313,882 | +156% |
| Fixed assets | 21/28 | €171,069 | €505,409 | +€334,340 | +195% |
| Tangible fixed assets | 22/27 | €171,069 | €505,409 | +€334,340 | +195% |
| Land and buildings | 22 | €167,998 | €503,739 | +€335,741 | +200% |
| Furniture and vehicles | 24 | €3,071 | €1,670 | -€1,401 | -45.6% |
| Current assets | 29/58 | €30,124 | €9,666 | -€20,458 | -67.9% |
| Amounts receivable within one year | 40/41 | €28,651 | €8,728 | -€19,923 | -69.5% |
| Trade receivables | 40 | €26,742 | €8,500 | -€18,242 | -68.2% |
| Other amounts receivable | 41 | €1,909 | €228 | -€1,681 | -88.1% |
| Cash at bank and in hand | 54/58 | €73 | €938 | +€865 | +1,191% |
| Deferred charges and accrued income | 490/1 | €1,400 | - | -€1,400 | |
| Total equity and liabilities | 10/49 | €201,193 | €515,075 | +€313,882 | +156% |
| Equity | 10/15 | -€6,356 | -€2,002 | +€4,355 | +68.5% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Reserves | 13 | €7,740 | €7,740 | = | 0.0% |
| Distributable reserves | 133 | €7,740 | €7,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,596 | -€26,242 | +€4,355 | +14.2% |
| Amounts payable | 17/49 | €207,550 | €517,077 | +€309,527 | +149% |
| Amounts payable after more than one year | 17 | €138,775 | €392,128 | +€253,354 | +183% |
| Financial debts | 170/4 | €58,775 | €312,128 | +€253,354 | +431% |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,775 | €124,949 | +€56,173 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | €8,523 | €23,985 | +€15,461 | +181% |
| Financial debts | 43 | €1,025 | €1,463 | +€438 | +42.8% |
| Credit institutions | 430/8 | €1,025 | €1,463 | +€438 | +42.8% |
| Trade debts | 44 | €3,497 | €5,013 | +€1,516 | +43.4% |
| Suppliers | 440/4 | €3,497 | €5,013 | +€1,516 | +43.4% |
| Taxes, remuneration and social security | 45 | €13,138 | €13,271 | +€133 | +1.0% |
| Taxes | 450/3 | €138 | €271 | +€133 | +96.6% |
| Remuneration and social security | 454/9 | €13,000 | €13,000 | = | 0.0% |
| Other amounts payable | 47/48 | €42,592 | €81,216 | +€38,624 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,213 | €15,043 | +€7,831 | +109% |
| Other operating charges | 640/8 | €4,222 | €8,961 | +€4,739 | +112% |
| Gross operating margin | 9900 | €3,778 | €40,329 | +€36,550 | +967% |
| Operating profit (loss) | 9901 | -€7,656 | €16,325 | +€23,981 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.7% |
| Financial charges | 65/66B | €2,701 | €11,837 | +€9,135 | +338% |
| Recurring financial charges | 65 | €2,701 | €11,837 | +€9,135 | +338% |
| Profit (loss) for the period before taxes | 9903 | -€10,357 | €4,488 | +€14,845 | |
| Income taxes | 67/77 | €287 | €133 | -€153 | -53.5% |
| Profit (loss) for the period | 9904 | -€10,643 | €4,355 | +€14,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,643 | €4,355 | +€14,998 |
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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 2 November 2026 via checked.be.