BEBA PARTNERS: 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.
BEBA PARTNERS
Largest movements
- Stocks and contracts -€20,840
down €20,840 (-30.0%), from €69,500 to €48,660
- Cash +€5,190
up €5,190 (+51.5%), from €10,084 to €15,274
mainly Stocks and contracts (+€20,840) and Net result for the year (+€13,013)
- Receivables within one year +€4,895
up €4,895 (+53.9%), from €9,075 to €13,970
of which Trade receivables: +€13,573
- Accrued charges and deferred income -€16,321
no longer reported in 2025 (was €16,321)
- Profit (loss) carried forward -€10,827
down €10,827 (-45.4%), from €23,840 to €13,013
- Other debts +€9,690
new in 2025: €9,690
- Trade debts +€8,314
up €8,314 (+38.7%), from €21,493 to €29,807
- Tax, wage and social debts -€1,611
down €1,611 (-19.2%), from €8,405 to €6,794
of which Taxes: -€3,610
- Purchases and services +€173,250
up €173,250 (+22.1%), from €783,262 to €956,512
- Turnover +€147,861
up €147,861 (+16.7%), from €886,882 to €1.0m
- Gross operating margin -€25,390
down €25,390 (-24.5%), from €103,620 to €78,230
- Staff costs -€10,953
down €10,953 (-15.2%), from €71,833 to €60,880
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 | €88,659 | €77,904 | -€10,755 | -12.1% |
| Current assets | 29/58 | €88,659 | €77,904 | -€10,755 | -12.1% |
| Stocks and contracts in progress | 3 | €69,500 | €48,660 | -€20,840 | -30.0% |
| Stocks | 30/36 | €69,500 | €48,660 | -€20,840 | -30.0% |
| Amounts receivable within one year | 40/41 | €9,075 | €13,970 | +€4,895 | +53.9% |
| Trade receivables | 40 | €397 | €13,970 | +€13,573 | +3418.7% |
| Other amounts receivable | 41 | €8,678 | - | -€8,678 | |
| Cash at bank and in hand | 54/58 | €10,084 | €15,274 | +€5,190 | +51.5% |
| Total equity and liabilities | 10/49 | €88,659 | €77,904 | -€10,755 | -12.1% |
| Equity | 10/15 | €42,440 | €31,613 | -€10,827 | -25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,840 | €13,013 | -€10,827 | -45.4% |
| Amounts payable | 17/49 | €46,218 | €46,291 | +€73 | +0.2% |
| Amounts payable within one year | 42/48 | €29,898 | €46,291 | +€16,393 | +54.8% |
| Trade debts | 44 | €21,493 | €29,807 | +€8,314 | +38.7% |
| Suppliers | 440/4 | €21,493 | €29,807 | +€8,314 | +38.7% |
| Taxes, remuneration and social security | 45 | €8,405 | €6,794 | -€1,611 | -19.2% |
| Taxes | 450/3 | €7,947 | €4,337 | -€3,610 | -45.4% |
| Remuneration and social security | 454/9 | €458 | €2,457 | +€1,999 | +436.7% |
| Other amounts payable | 47/48 | - | €9,690 | +€9,690 | |
| Accrued charges and deferred income | 492/3 | €16,321 | - | -€16,321 | |
| Turnover | 70 | €886,882 | €1,034,743 | +€147,861 | +16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €783,262 | €956,512 | +€173,250 | +22.1% |
| Remuneration, social security and pensions | 62 | €71,833 | €60,880 | -€10,953 | -15.2% |
| Gross operating margin | 9900 | €103,620 | €78,230 | -€25,390 | -24.5% |
| Operating profit (loss) | 9901 | €31,787 | €17,350 | -€14,437 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €31,787 | €17,350 | -€14,437 | -45.4% |
| Income taxes | 67/77 | €7,947 | €4,337 | -€3,610 | -45.4% |
| Profit (loss) for the period | 9904 | €23,840 | €13,013 | -€10,827 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,840 | €13,013 | -€10,827 | -45.4% |
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 4 October 2026 via checked.be.