BEBAP: 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.
BEBAP
Largest movements
- Cash +€6,143
up €6,143 (+29.2%), from €21,024 to €27,168
mainly Net result for the year (+€9,773) and Tax, wage and social debts (+€3,762)
- Tangible fixed assets +€3,057
up €3,057 (+13.7%), from €22,367 to €25,424
of which Furniture and vehicles: +€2,627
- Deferred charges and accrued income +€1,183
new in 2025: €1,183
- Receivables within one year -€1,029
down €1,029 (-54.6%), from €1,883 to €854
of which Other amounts receivable: -€1,340
- Reserves +€9,773
up €9,773 (+68.3%), from €14,300 to €24,073
- Trade debts -€4,632
down €4,632 (-51.6%), from €8,975 to €4,342
- Tax, wage and social debts +€3,762
up €3,762 (+74.7%), from €5,034 to €8,796
- Staff costs -€7,322
no longer reported in 2025 (was €7,322)
- Gross operating margin -€6,719
down €6,719 (-25.0%), from €26,871 to €20,152
- Taxes -€1,369
down €1,369 (-25.6%), from €5,340 to €3,972
- Financial charges +€613
up €613 (+142.6%), from €430 to €1,044
- Depreciation +€541
up €541 (+18.1%), from €2,983 to €3,524
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 | €51,971 | €61,191 | +€9,220 | +17.7% |
| Fixed assets | 21/28 | €22,367 | €25,424 | +€3,057 | +13.7% |
| Tangible fixed assets | 22/27 | €22,367 | €25,424 | +€3,057 | +13.7% |
| Land and buildings | 22 | €7,493 | €6,423 | -€1,070 | -14.3% |
| Plant, machinery and equipment | 23 | €12,398 | €13,899 | +€1,500 | +12.1% |
| Furniture and vehicles | 24 | €2,476 | €5,103 | +€2,627 | +106.1% |
| Current assets | 29/58 | €29,604 | €35,767 | +€6,163 | +20.8% |
| Stocks and contracts in progress | 3 | €6,697 | €6,562 | -€134 | -2.0% |
| Stocks | 30/36 | €6,697 | €6,562 | -€134 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,883 | €854 | -€1,029 | -54.6% |
| Trade receivables | 40 | €518 | €829 | +€311 | +60.0% |
| Other amounts receivable | 41 | €1,365 | €25 | -€1,340 | -98.1% |
| Cash at bank and in hand | 54/58 | €21,024 | €27,168 | +€6,143 | +29.2% |
| Deferred charges and accrued income | 490/1 | - | €1,183 | +€1,183 | |
| Total equity and liabilities | 10/49 | €51,971 | €61,191 | +€9,220 | +17.7% |
| Equity | 10/15 | €21,027 | €30,800 | +€9,773 | +46.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,300 | €24,073 | +€9,773 | +68.3% |
| Distributable reserves | 133 | €14,300 | €24,073 | +€9,773 | +68.3% |
| Profit (loss) carried forward | 14 | €3,727 | €3,727 | = | 0.0% |
| Amounts payable | 17/49 | €30,944 | €30,391 | -€553 | -1.8% |
| Amounts payable after more than one year | 17 | €16,936 | €17,253 | +€317 | +1.9% |
| Other amounts payable | 178/9 | €16,936 | €17,253 | +€317 | +1.9% |
| Amounts payable within one year | 42/48 | €14,008 | €13,139 | -€870 | -6.2% |
| Trade debts | 44 | €8,975 | €4,342 | -€4,632 | -51.6% |
| Suppliers | 440/4 | €8,975 | €4,342 | -€4,632 | -51.6% |
| Taxes, remuneration and social security | 45 | €5,034 | €8,796 | +€3,762 | +74.7% |
| Taxes | 450/3 | €5,034 | €8,796 | +€3,762 | +74.7% |
| Remuneration, social security and pensions | 62 | €7,322 | - | -€7,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,983 | €3,524 | +€541 | +18.1% |
| Other operating charges | 640/8 | €1,706 | €1,849 | +€143 | +8.4% |
| Gross operating margin | 9900 | €26,871 | €20,152 | -€6,719 | -25.0% |
| Operating profit (loss) | 9901 | €14,861 | €14,779 | -€82 | -0.5% |
| Financial income | 75/76B | €89 | €9 | -€79 | -89.8% |
| Recurring financial income | 75 | €89 | €9 | -€79 | -89.8% |
| Financial charges | 65/66B | €430 | €1,044 | +€613 | +142.6% |
| Recurring financial charges | 65 | €430 | €1,044 | +€613 | +142.6% |
| Profit (loss) for the period before taxes | 9903 | €14,519 | €13,745 | -€774 | -5.3% |
| Income taxes | 67/77 | €5,340 | €3,972 | -€1,369 | -25.6% |
| Profit (loss) for the period | 9904 | €9,179 | €9,773 | +€594 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,179 | €9,773 | +€594 | +6.5% |
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 6 October 2026 via checked.be.