BEB: 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.
BEB
Largest movements
- Receivables within one year -€57,172
down €57,172 (-36.0%), from €158,896 to €101,724
of which Other amounts receivable: -€32,368
- Tangible fixed assets -€17,049
down €17,049 (-6.6%), from €258,242 to €241,193
of which Furniture and vehicles: -€10,992
- Cash -€16,218
down €16,218 (-15.4%), from €105,435 to €89,217
mainly Debts after one year (-€81,495) and Contributions, distributions and other (-€56,562)
- Debts after one year -€81,495
down €81,495 (-52.3%), from €155,727 to €74,232
- Reserves -€7,385
down €7,385 (-5.2%), from €142,178 to €134,792
of which Distributable reserves: -€7,385
- Gross operating margin +€52,274
up €52,274 (+30.6%), from €171,034 to €223,308
- Staff costs +€17,315
up €17,315 (+17.4%), from €99,460 to €116,775
- Taxes +€14,158
up €14,158 (+145.3%), from €9,742 to €23,900
- Other operating charges -€6,044
down €6,044 (-64.8%), from €9,321 to €3,277
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 | €525,332 | €434,362 | -€90,969 | -17.3% |
| Fixed assets | 21/28 | €258,304 | €241,255 | -€17,049 | -6.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €258,242 | €241,193 | -€17,049 | -6.6% |
| Land and buildings | 22 | €223,125 | €217,069 | -€6,056 | -2.7% |
| Plant, machinery and equipment | 23 | €1,329 | €1,329 | = | 0.0% |
| Furniture and vehicles | 24 | €33,222 | €22,229 | -€10,992 | -33.1% |
| Other tangible fixed assets | 26 | €565 | €565 | = | 0.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €267,028 | €193,107 | -€73,921 | -27.7% |
| Amounts receivable within one year | 40/41 | €158,896 | €101,724 | -€57,172 | -36.0% |
| Trade receivables | 40 | €114,905 | €90,102 | -€24,804 | -21.6% |
| Other amounts receivable | 41 | €43,991 | €11,623 | -€32,368 | -73.6% |
| Cash at bank and in hand | 54/58 | €105,435 | €89,217 | -€16,218 | -15.4% |
| Deferred charges and accrued income | 490/1 | €2,697 | €2,166 | -€531 | -19.7% |
| Total equity and liabilities | 10/49 | €525,332 | €434,362 | -€90,969 | -17.3% |
| Equity | 10/15 | €314,538 | €305,247 | -€9,291 | -3.0% |
| Contributions | 10/11 | €18,592 | €16,686 | -€1,906 | -10.3% |
| Outside capital | 11 | - | €16,686 | +€16,686 | |
| Other | 1109/19 | - | €16,686 | +€16,686 | |
| Reserves | 13 | €142,178 | €134,792 | -€7,385 | -5.2% |
| Tax-exempt reserves | 132 | €5,949 | €5,949 | = | 0.0% |
| Distributable reserves | 133 | €136,228 | €128,843 | -€7,385 | -5.4% |
| Profit (loss) carried forward | 14 | €153,769 | €153,769 | +€0 | 0.0% |
| Amounts payable | 17/49 | €210,793 | €129,115 | -€81,678 | -38.7% |
| Amounts payable after more than one year | 17 | €155,727 | €74,232 | -€81,495 | -52.3% |
| Financial debts | 170/4 | €155,727 | €74,232 | -€81,495 | -52.3% |
| Amounts payable within one year | 42/48 | €55,066 | €54,883 | -€183 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €13,090 | €12,095 | -€996 | -7.6% |
| Trade debts | 44 | €18,938 | €19,074 | +€136 | +0.7% |
| Suppliers | 440/4 | €18,938 | €19,074 | +€136 | +0.7% |
| Taxes, remuneration and social security | 45 | €23,038 | €23,715 | +€677 | +2.9% |
| Taxes | 450/3 | €13,217 | €12,978 | -€239 | -1.8% |
| Remuneration and social security | 454/9 | €9,821 | €10,736 | +€915 | +9.3% |
| Remuneration, social security and pensions | 62 | €99,460 | €116,775 | +€17,315 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,964 | €24,929 | -€35 | -0.1% |
| Other operating charges | 640/8 | €9,321 | €3,277 | -€6,044 | -64.8% |
| Gross operating margin | 9900 | €171,034 | €223,308 | +€52,274 | +30.6% |
| Operating profit (loss) | 9901 | €37,289 | €78,327 | +€41,038 | +110.1% |
| Financial income | 75/76B | €0 | €157 | +€157 | +142736.4% |
| Recurring financial income | 75 | €0 | €157 | +€157 | +142736.4% |
| Financial charges | 65/66B | €7,542 | €7,313 | -€229 | -3.0% |
| Recurring financial charges | 65 | €7,542 | €7,313 | -€229 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €29,747 | €71,171 | +€41,424 | +139.3% |
| Income taxes | 67/77 | €9,742 | €23,900 | +€14,158 | +145.3% |
| Profit (loss) for the period | 9904 | €20,005 | €47,271 | +€27,266 | +136.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,005 | €47,271 | +€27,266 | +136.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.