BEBACK: what changed
Two financial 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.
BEBACK
Largest movements
- Tangible fixed assets -€50,395
down €50,395 (-27.7%), from €182,140 to €131,745
of which Furniture and vehicles: -€50,552
- Cash +€6,598
up €6,598 (+13.6%), from €48,478 to €55,076
mainly Depreciation (+€56,226) and Other debts (+€7,666)
- Short-term financial debts -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Other debts +€7,666
up €7,666 (+16.8%), from €45,616 to €53,282
- Debts after one year -€5,495
down €5,495 (-48.8%), from €11,265 to €5,770
- Tax, wage and social debts +€4,595
up €4,595 (+146%), from €3,153 to €7,748
- Profit (loss) carried forward -€2,859
down €2,859 (-9.8%), from €29,150 to €26,291
- Depreciation +€11,075
up €11,075 (+24.5%), from €45,151 to €56,226
- Other operating charges +€3,354
up €3,354 (+267%), from €1,257 to €4,611
- Gross operating margin -€2,063
down €2,063 (-3.2%), from €63,943 to €61,880
- Taxes +€884
up €884 (+55.3%), from €1,599 to €2,483
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.
Derived cash bridge
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 | €250,800 | €204,007 | -€46,793 | -18.7% |
| Fixed assets | 21/28 | €182,140 | €131,745 | -€50,395 | -27.7% |
| Tangible fixed assets | 22/27 | €182,140 | €131,745 | -€50,395 | -27.7% |
| Plant, machinery and equipment | 23 | €1,345 | €1,502 | +€157 | +11.6% |
| Furniture and vehicles | 24 | €180,794 | €130,243 | -€50,552 | -28.0% |
| Current assets | 29/58 | €68,661 | €72,263 | +€3,602 | +5.2% |
| Amounts receivable within one year | 40/41 | €16,714 | €15,947 | -€767 | -4.6% |
| Trade receivables | 40 | €16,714 | €15,434 | -€1,280 | -7.7% |
| Other amounts receivable | 41 | - | €512 | +€512 | |
| Cash at bank and in hand | 54/58 | €48,478 | €55,076 | +€6,598 | +13.6% |
| Deferred charges and accrued income | 490/1 | €3,469 | €1,240 | -€2,229 | -64.3% |
| Total equity and liabilities | 10/49 | €250,800 | €204,007 | -€46,793 | -18.7% |
| Equity | 10/15 | €31,650 | €28,791 | -€2,859 | -9.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,150 | €26,291 | -€2,859 | -9.8% |
| Amounts payable | 17/49 | €219,150 | €175,216 | -€43,934 | -20.0% |
| Amounts payable after more than one year | 17 | €11,265 | €5,770 | -€5,495 | -48.8% |
| Financial debts | 170/4 | €11,265 | €5,770 | -€5,495 | -48.8% |
| Amounts payable within one year | 42/48 | €207,885 | €169,446 | -€38,439 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €5,233 | €5,495 | +€262 | +5.0% |
| Financial debts | 43 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Other loans | 439 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Trade debts | 44 | €3,884 | €2,921 | -€963 | -24.8% |
| Suppliers | 440/4 | €3,884 | €2,921 | -€963 | -24.8% |
| Taxes, remuneration and social security | 45 | €3,153 | €7,748 | +€4,595 | +146% |
| Taxes | 450/3 | €3,153 | €7,748 | +€4,595 | +146% |
| Other amounts payable | 47/48 | €45,616 | €53,282 | +€7,666 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,151 | €56,226 | +€11,075 | +24.5% |
| Other operating charges | 640/8 | €1,257 | €4,611 | +€3,354 | +267% |
| Gross operating margin | 9900 | €63,943 | €61,880 | -€2,063 | -3.2% |
| Operating profit (loss) | 9901 | €17,535 | €1,043 | -€16,492 | -94.1% |
| Financial income | 75/76B | €378 | - | -€378 | |
| Recurring financial income | 75 | €378 | - | -€378 | |
| Financial charges | 65/66B | €1,997 | €1,419 | -€577 | -28.9% |
| Recurring financial charges | 65 | €1,997 | €1,419 | -€577 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €15,917 | -€376 | -€16,293 | |
| Income taxes | 67/77 | €1,599 | €2,483 | +€884 | +55.3% |
| Profit (loss) for the period | 9904 | €14,318 | -€2,859 | -€17,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,318 | -€2,859 | -€17,177 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.