BEBAGRO: 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.
BEBAGRO
Largest movements
- Receivables within one year +€32,909
up €32,909 (+678.3%), from €4,852 to €37,761
of which Trade receivables: +€16,909
- Cash -€11,337
down €11,337 (-74.9%), from €15,136 to €3,798
mainly Other debts (-€64,203) and Investment in fixed assets (net) (-€49,142)
- Tangible fixed assets +€10,759
up €10,759 (+1.7%), from €627,451 to €638,211
of which Furniture and vehicles: +€8,610
- Reserves +€103,874
up €103,874 (+13.5%), from €771,999 to €875,874
of which Distributable reserves: +€103,874
- Other debts -€64,203
down €64,203 (-53.0%), from €121,069 to €56,865
- Trade debts +€19,562
up €19,562 (+78.9%), from €24,780 to €44,342
- Tax, wage and social debts -€18,351
down €18,351 (-43.3%), from €42,337 to €23,985
of which Taxes: -€13,351
- Gross operating margin -€59,337
down €59,337 (-27.8%), from €213,648 to €154,311
- Financial income +€33,281
new in 2025: €33,281
- Taxes -€13,223
down €13,223 (-29.4%), from €45,010 to €31,787
- Financial charges -€9,549
down €9,549 (-48.5%), from €19,678 to €10,129
- Other operating charges -€3,504
down €3,504 (-57.5%), from €6,090 to €2,586
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 | €1,016,490 | €1,048,965 | +€32,475 | +3.2% |
| Fixed assets | 21/28 | €920,110 | €930,869 | +€10,759 | +1.2% |
| Tangible fixed assets | 22/27 | €627,451 | €638,211 | +€10,759 | +1.7% |
| Land and buildings | 22 | €608,483 | €613,989 | +€5,506 | +0.9% |
| Furniture and vehicles | 24 | €10,908 | €19,519 | +€8,610 | +78.9% |
| Other tangible fixed assets | 26 | €8,060 | €4,703 | -€3,357 | -41.6% |
| Financial fixed assets | 28 | €292,658 | €292,658 | = | 0.0% |
| Current assets | 29/58 | €96,380 | €118,096 | +€21,716 | +22.5% |
| Amounts receivable after more than one year | 29 | €76,000 | €76,000 | = | 0.0% |
| Other amounts receivable | 291 | €76,000 | €76,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,852 | €37,761 | +€32,909 | +678.3% |
| Trade receivables | 40 | €4,852 | €21,761 | +€16,909 | +348.5% |
| Other amounts receivable | 41 | - | €16,000 | +€16,000 | |
| Cash at bank and in hand | 54/58 | €15,136 | €3,798 | -€11,337 | -74.9% |
| Deferred charges and accrued income | 490/1 | €393 | €537 | +€144 | +36.6% |
| Total equity and liabilities | 10/49 | €1,016,490 | €1,048,965 | +€32,475 | +3.2% |
| Equity | 10/15 | €790,599 | €894,474 | +€103,874 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €771,999 | €875,874 | +€103,874 | +13.5% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €129 | €129 | = | 0.0% |
| Distributable reserves | 133 | €768,151 | €872,025 | +€103,874 | +13.5% |
| Amounts payable | 17/49 | €225,891 | €154,491 | -€71,400 | -31.6% |
| Amounts payable after more than one year | 17 | €17,739 | €9,136 | -€8,603 | -48.5% |
| Financial debts | 170/4 | €17,739 | €9,136 | -€8,603 | -48.5% |
| Amounts payable within one year | 42/48 | €208,152 | €145,355 | -€62,797 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €11,667 | €20,162 | +€8,496 | +72.8% |
| Financial debts | 43 | €8,300 | - | -€8,300 | |
| Credit institutions | 430/8 | €8,300 | - | -€8,300 | |
| Trade debts | 44 | €24,780 | €44,342 | +€19,562 | +78.9% |
| Suppliers | 440/4 | €24,780 | €44,342 | +€19,562 | +78.9% |
| Taxes, remuneration and social security | 45 | €42,337 | €23,985 | -€18,351 | -43.3% |
| Taxes | 450/3 | €37,337 | €23,985 | -€13,351 | -35.8% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €121,069 | €56,865 | -€64,203 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,628 | €38,382 | +€2,755 | +7.7% |
| Other operating charges | 640/8 | €6,090 | €2,586 | -€3,504 | -57.5% |
| Gross operating margin | 9900 | €213,648 | €154,311 | -€59,337 | -27.8% |
| Operating profit (loss) | 9901 | €171,930 | €113,342 | -€58,588 | -34.1% |
| Financial income | 75/76B | - | €33,281 | +€33,281 | |
| Recurring financial income | 75 | - | €33,281 | +€33,281 | |
| Financial charges | 65/66B | €19,678 | €10,129 | -€9,549 | -48.5% |
| Recurring financial charges | 65 | €19,678 | €10,129 | -€9,549 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €152,252 | €136,494 | -€15,758 | -10.4% |
| Income taxes | 67/77 | €45,010 | €31,787 | -€13,223 | -29.4% |
| Profit (loss) for the period | 9904 | €107,243 | €104,707 | -€2,535 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,243 | €104,707 | -€2,535 | -2.4% |
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 29 September 2026 via checked.be.