BEBA STORM: 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 STORM
Largest movements
- Receivables within one year +€19,258
up €19,258 (+54.3%), from €35,478 to €54,736
of which Trade receivables: +€27,090
- Tangible fixed assets -€12,817
down €12,817 (-23.4%), from €54,827 to €42,010
of which Assets under construction and advance payments: -€22,500
- Cash -€5,935
down €5,935 (-15.1%), from €39,406 to €33,471
mainly Receivables within one year (-€19,258) and Tax, wage and social debts (-€13,096)
- Other debts +€16,656
up €16,656 (+754.2%), from €2,208 to €18,865
- Tax, wage and social debts -€13,096
down €13,096 (-43.7%), from €29,973 to €16,877
of which Taxes: -€15,736
- Trade debts +€6,836
up €6,836 (+22.0%), from €31,110 to €37,946
- Profit (loss) carried forward -€6,146
down €6,146 (-11.0%), from €55,647 to €49,501
- Debts after one year -€3,538
down €3,538 (-85.7%), from €4,129 to €591
- Gross operating margin +€10,984
up €10,984, from -€609 to €10,375
- Financial charges +€5,629
up €5,629 (+1366.4%), from €412 to €6,041
- Depreciation -€2,542
down €2,542 (-28.6%), from €8,895 to €6,353
- Taxes -€1,810
down €1,810 (-98.4%), from €1,840 to €30
- Other operating charges +€1,659
up €1,659 (+67.2%), from €2,470 to €4,128
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,582 | €132,317 | +€735 | +0.6% |
| Fixed assets | 21/28 | €56,427 | €44,110 | -€12,317 | -21.8% |
| Tangible fixed assets | 22/27 | €54,827 | €42,010 | -€12,817 | -23.4% |
| Land and buildings | 22 | €1,290 | €899 | -€391 | -30.3% |
| Plant, machinery and equipment | 23 | €4,118 | €2,538 | -€1,579 | -38.4% |
| Furniture and vehicles | 24 | €13,753 | €1,395 | -€12,358 | -89.9% |
| Other tangible fixed assets | 26 | €13,167 | €37,179 | +€24,012 | +182.4% |
| Assets under construction and advance payments | 27 | €22,500 | €0 | -€22,500 | -100.0% |
| Financial fixed assets | 28 | €1,600 | €2,100 | +€500 | +31.3% |
| Current assets | 29/58 | €75,155 | €88,207 | +€13,051 | +17.4% |
| Amounts receivable within one year | 40/41 | €35,478 | €54,736 | +€19,258 | +54.3% |
| Trade receivables | 40 | €27,646 | €54,736 | +€27,090 | +98.0% |
| Other amounts receivable | 41 | €7,832 | €0 | -€7,832 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,406 | €33,471 | -€5,935 | -15.1% |
| Deferred charges and accrued income | 490/1 | €271 | €0 | -€271 | -100.0% |
| Total equity and liabilities | 10/49 | €131,582 | €132,317 | +€735 | +0.6% |
| Equity | 10/15 | €60,647 | €54,501 | -€6,146 | -10.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,647 | €49,501 | -€6,146 | -11.0% |
| Amounts payable | 17/49 | €70,935 | €77,816 | +€6,881 | +9.7% |
| Amounts payable after more than one year | 17 | €4,129 | €591 | -€3,538 | -85.7% |
| Financial debts | 170/4 | €4,129 | €591 | -€3,538 | -85.7% |
| Amounts payable within one year | 42/48 | €66,806 | €77,225 | +€10,419 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €3,515 | €3,538 | +€23 | +0.6% |
| Trade debts | 44 | €31,110 | €37,946 | +€6,836 | +22.0% |
| Suppliers | 440/4 | €31,110 | €37,946 | +€6,836 | +22.0% |
| Taxes, remuneration and social security | 45 | €29,973 | €16,877 | -€13,096 | -43.7% |
| Taxes | 450/3 | €29,973 | €14,237 | -€15,736 | -52.5% |
| Remuneration and social security | 454/9 | - | €2,640 | +€2,640 | |
| Other amounts payable | 47/48 | €2,208 | €18,865 | +€16,656 | +754.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,895 | €6,353 | -€2,542 | -28.6% |
| Other operating charges | 640/8 | €2,470 | €4,128 | +€1,659 | +67.2% |
| Gross operating margin | 9900 | -€609 | €10,375 | +€10,984 | |
| Operating profit (loss) | 9901 | -€11,974 | -€107 | +€11,867 | +99.1% |
| Financial income | 75/76B | €111 | €31 | -€80 | -72.0% |
| Recurring financial income | 75 | €111 | €31 | -€80 | -72.0% |
| Financial charges | 65/66B | €412 | €6,041 | +€5,629 | +1366.4% |
| Recurring financial charges | 65 | €412 | €6,041 | +€5,629 | +1366.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,275 | -€6,116 | +€6,158 | +50.2% |
| Income taxes | 67/77 | €1,840 | €30 | -€1,810 | -98.4% |
| Profit (loss) for the period | 9904 | -€14,114 | -€6,146 | +€7,968 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,114 | -€6,146 | +€7,968 | +56.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.