BeBak: 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.
BeBak
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€100,851
up €100,851 (+79.4%), from €126,958 to €227,809
- Debts after one year -€86,676
down €86,676 (-13.4%), from €646,760 to €560,084
- Other debts -€10,354
down €10,354 (-76.6%), from €13,510 to €3,157
- Gross operating margin -€222,481
down €222,481 (-40.3%), from €551,995 to €329,514
- Staff costs -€90,350
down €90,350 (-41.2%), from €219,539 to €129,189
- Depreciation -€76,482
down €76,482 (-60.6%), from €126,270 to €49,788
- Financial charges -€13,610
down €13,610 (-36.7%), from €37,064 to €23,454
- Taxes -€8,969
down €8,969 (-26.0%), from €34,473 to €25,504
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 | €917,077 | €912,839 | -€4,238 | -0.5% |
| Fixed assets | 21/28 | €644,603 | €640,291 | -€4,312 | -0.7% |
| Intangible fixed assets | 21 | €25,262 | €22,262 | -€3,000 | -11.9% |
| Tangible fixed assets | 22/27 | €619,341 | €618,029 | -€1,312 | -0.2% |
| Land and buildings | 22 | €436,920 | €418,280 | -€18,640 | -4.3% |
| Plant, machinery and equipment | 23 | €182,421 | €199,749 | +€17,328 | +9.5% |
| Current assets | 29/58 | €272,474 | €272,548 | +€74 | 0.0% |
| Stocks and contracts in progress | 3 | €13,149 | €13,311 | +€162 | +1.2% |
| Stocks | 30/36 | €13,149 | €13,311 | +€162 | +1.2% |
| Amounts receivable within one year | 40/41 | €81 | €571 | +€490 | +607.9% |
| Other amounts receivable | 41 | €81 | €571 | +€490 | +607.9% |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €189,245 | €188,667 | -€578 | -0.3% |
| Total equity and liabilities | 10/49 | €917,077 | €912,839 | -€4,238 | -0.5% |
| Equity | 10/15 | €151,958 | €252,809 | +€100,851 | +66.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €126,958 | €227,809 | +€100,851 | +79.4% |
| Distributable reserves | 133 | €126,958 | €227,809 | +€100,851 | +79.4% |
| Amounts payable | 17/49 | €765,119 | €660,030 | -€105,089 | -13.7% |
| Amounts payable after more than one year | 17 | €646,760 | €560,084 | -€86,676 | -13.4% |
| Financial debts | 170/4 | €646,760 | €560,084 | -€86,676 | -13.4% |
| Amounts payable within one year | 42/48 | €118,359 | €99,946 | -€18,412 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €35,347 | €36,676 | +€1,329 | +3.8% |
| Trade debts | 44 | €9,511 | €9,060 | -€451 | -4.7% |
| Suppliers | 440/4 | €9,511 | €9,060 | -€451 | -4.7% |
| Taxes, remuneration and social security | 45 | €59,990 | €51,053 | -€8,937 | -14.9% |
| Taxes | 450/3 | €37,243 | €28,127 | -€9,116 | -24.5% |
| Remuneration and social security | 454/9 | €22,747 | €22,926 | +€179 | +0.8% |
| Other amounts payable | 47/48 | €13,510 | €3,157 | -€10,354 | -76.6% |
| Remuneration, social security and pensions | 62 | €219,539 | €129,189 | -€90,350 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,270 | €49,788 | -€76,482 | -60.6% |
| Other operating charges | 640/8 | €3,943 | €2,666 | -€1,276 | -32.4% |
| Non-recurring operating charges | 66A | - | €1,457 | +€1,457 | |
| Gross operating margin | 9900 | €551,995 | €329,514 | -€222,481 | -40.3% |
| Operating profit (loss) | 9901 | €202,243 | €146,413 | -€55,829 | -27.6% |
| Financial income | 75/76B | €2,537 | €3,396 | +€859 | +33.9% |
| Recurring financial income | 75 | €2,537 | €3,396 | +€859 | +33.9% |
| Financial charges | 65/66B | €37,064 | €23,454 | -€13,610 | -36.7% |
| Recurring financial charges | 65 | €37,064 | €23,454 | -€13,610 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €167,716 | €126,355 | -€41,361 | -24.7% |
| Income taxes | 67/77 | €34,473 | €25,504 | -€8,969 | -26.0% |
| Profit (loss) for the period | 9904 | €133,243 | €100,851 | -€32,392 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €133,243 | €100,851 | -€32,392 | -24.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.