BEBALANCEDBEFIT: 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.
BEBALANCEDBEFIT
Largest movements
- Tangible fixed assets -€35,874
down €35,874 (-3.1%), from €1.2m to €1.1m
of which Land and buildings: -€37,083
- Debts after one year -€34,499
down €34,499 (-6.6%), from €520,401 to €485,902
- Other debts -€20,835
down €20,835 (-8.8%), from €235,660 to €214,825
- Financial charges -€6,807
down €6,807 (-23.2%), from €29,347 to €22,540
- Gross operating margin -€6,180
down €6,180 (-4.3%), from €144,801 to €138,621
- Depreciation +€5,785
up €5,785 (+7.7%), from €74,998 to €80,783
- Taxes +€2,610
up €2,610 (+30.0%), from €8,685 to €11,294
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 | €1,213,215 | €1,173,097 | -€40,118 | -3.3% |
| Fixed assets | 21/28 | €1,156,773 | €1,120,899 | -€35,874 | -3.1% |
| Tangible fixed assets | 22/27 | €1,156,773 | €1,120,899 | -€35,874 | -3.1% |
| Land and buildings | 22 | €1,099,892 | €1,062,809 | -€37,083 | -3.4% |
| Furniture and vehicles | 24 | €56,881 | €58,090 | +€1,209 | +2.1% |
| Current assets | 29/58 | €56,442 | €52,198 | -€4,244 | -7.5% |
| Amounts receivable within one year | 40/41 | €13,145 | €11,741 | -€1,403 | -10.7% |
| Trade receivables | 40 | €6,794 | €7,926 | +€1,132 | +16.7% |
| Other amounts receivable | 41 | €6,351 | €3,816 | -€2,535 | -39.9% |
| Cash at bank and in hand | 54/58 | €30,214 | €35,393 | +€5,179 | +17.1% |
| Deferred charges and accrued income | 490/1 | €13,083 | €5,063 | -€8,020 | -61.3% |
| Total equity and liabilities | 10/49 | €1,213,215 | €1,173,097 | -€40,118 | -3.3% |
| Equity | 10/15 | €355,115 | €365,017 | +€9,902 | +2.8% |
| Contributions | 10/11 | €67,875 | €67,875 | = | 0.0% |
| Reserves | 13 | €287,240 | €297,142 | +€9,902 | +3.4% |
| Distributable reserves | 133 | €287,240 | €297,142 | +€9,902 | +3.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €858,099 | €808,080 | -€50,020 | -5.8% |
| Amounts payable after more than one year | 17 | €520,401 | €485,902 | -€34,499 | -6.6% |
| Financial debts | 170/4 | €520,401 | €485,902 | -€34,499 | -6.6% |
| Amounts payable within one year | 42/48 | €273,788 | €256,711 | -€17,077 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €34,080 | €34,499 | +€419 | +1.2% |
| Trade debts | 44 | €447 | €1,473 | +€1,026 | +230% |
| Suppliers | 440/4 | €447 | €1,473 | +€1,026 | +230% |
| Taxes, remuneration and social security | 45 | €3,600 | €5,913 | +€2,313 | +64.3% |
| Taxes | 450/3 | €3,600 | €5,913 | +€2,313 | +64.3% |
| Other amounts payable | 47/48 | €235,660 | €214,825 | -€20,835 | -8.8% |
| Accrued charges and deferred income | 492/3 | €63,911 | €65,467 | +€1,556 | +2.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,998 | €80,783 | +€5,785 | +7.7% |
| Other operating charges | 640/8 | €2,826 | €2,272 | -€554 | -19.6% |
| Gross operating margin | 9900 | €144,801 | €138,621 | -€6,180 | -4.3% |
| Operating profit (loss) | 9901 | €66,976 | €55,566 | -€11,410 | -17.0% |
| Financial income | 75/76B | €17 | €130 | +€114 | +688% |
| Recurring financial income | 75 | €17 | €130 | +€114 | +688% |
| Financial charges | 65/66B | €29,347 | €22,540 | -€6,807 | -23.2% |
| Recurring financial charges | 65 | €29,347 | €22,540 | -€6,807 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €37,646 | €33,156 | -€4,490 | -11.9% |
| Income taxes | 67/77 | €8,685 | €11,294 | +€2,610 | +30.0% |
| Profit (loss) for the period | 9904 | €28,961 | €21,862 | -€7,100 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,961 | €21,862 | -€7,100 | -24.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.