Bebat PRO: 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.
Bebat PRO
Largest movements
- Cash -€454,738
down €454,738 (-38.5%), from €1.2m to €726,173
mainly Trade debts (-€577,332) and Investment in fixed assets (net) (-€188,201)
- Tangible fixed assets -€252,266
down €252,266 (-19.9%), from €1.3m to €1.0m
of which Plant, machinery and equipment: -€379,598
- Receivables within one year +€180,444
up €180,444 (+44.2%), from €408,564 to €589,007
of which Trade receivables: +€150,653
- Trade debts -€577,332
down €577,332 (-49.7%), from €1.2m to €583,835
- Profit (loss) carried forward +€34,435
up €34,435 (+15.7%), from €218,669 to €253,105
- Gross operating margin -€129,119
down €129,119 (-17.7%), from €730,436 to €601,317
- Depreciation +€53,141
up €53,141 (+13.2%), from €402,126 to €455,267
- Taxes -€37,942
down €37,942 (-72.6%), from €52,253 to €14,311
- Staff costs -€23,484
down €23,484 (-19.7%), from €119,096 to €95,612
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 | €3,360,327 | €2,818,040 | -€542,287 | -16.1% |
| Formation expenses | 20 | €1,255 | €628 | -€628 | -50.0% |
| Fixed assets | 21/28 | €1,306,864 | €1,040,425 | -€266,439 | -20.4% |
| Intangible fixed assets | 21 | €36,839 | €22,667 | -€14,173 | -38.5% |
| Tangible fixed assets | 22/27 | €1,270,024 | €1,017,758 | -€252,266 | -19.9% |
| Plant, machinery and equipment | 23 | €1,268,674 | €889,076 | -€379,598 | -29.9% |
| Furniture and vehicles | 24 | €1,350 | €306 | -€1,045 | -77.4% |
| Assets under construction and advance payments | 27 | - | €128,376 | +€128,376 | |
| Current assets | 29/58 | €2,052,209 | €1,776,988 | -€275,221 | -13.4% |
| Stocks and contracts in progress | 3 | €426,853 | €435,364 | +€8,512 | +2.0% |
| Stocks | 30/36 | €426,853 | €435,364 | +€8,512 | +2.0% |
| Amounts receivable within one year | 40/41 | €408,564 | €589,007 | +€180,444 | +44.2% |
| Trade receivables | 40 | €344,357 | €495,010 | +€150,653 | +43.7% |
| Other amounts receivable | 41 | €64,207 | €93,997 | +€29,791 | +46.4% |
| Cash at bank and in hand | 54/58 | €1,180,912 | €726,173 | -€454,738 | -38.5% |
| Deferred charges and accrued income | 490/1 | €35,881 | €26,443 | -€9,438 | -26.3% |
| Total equity and liabilities | 10/49 | €3,360,327 | €2,818,040 | -€542,287 | -16.1% |
| Equity | 10/15 | €2,172,959 | €2,207,394 | +€34,435 | +1.6% |
| Contributions | 10/11 | €1,954,289 | €1,954,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,669 | €253,105 | +€34,435 | +15.7% |
| Amounts payable | 17/49 | €1,187,369 | €610,646 | -€576,722 | -48.6% |
| Amounts payable within one year | 42/48 | €1,187,369 | €610,646 | -€576,722 | -48.6% |
| Trade debts | 44 | €1,161,167 | €583,835 | -€577,332 | -49.7% |
| Suppliers | 440/4 | €1,161,167 | €583,835 | -€577,332 | -49.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,201 | €26,811 | +€610 | +2.3% |
| Taxes | 450/3 | €895 | €14,367 | +€13,472 | +1505.9% |
| Remuneration and social security | 454/9 | €25,307 | €12,445 | -€12,862 | -50.8% |
| Non-recurring operating income | 76A | €800 | €5,555 | +€4,755 | +594.0% |
| Remuneration, social security and pensions | 62 | €119,096 | €95,612 | -€23,484 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402,126 | €455,267 | +€53,141 | +13.2% |
| Other operating charges | 640/8 | €1,053 | €1,086 | +€34 | +3.2% |
| Non-recurring operating charges | 66A | €2,150 | €0 | -€2,150 | -100.0% |
| Gross operating margin | 9900 | €730,436 | €601,317 | -€129,119 | -17.7% |
| Operating profit (loss) | 9901 | €206,011 | €49,352 | -€156,659 | -76.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,257 | €605 | -€1,651 | -73.2% |
| Recurring financial charges | 65 | €2,257 | €605 | -€1,651 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €203,754 | €48,746 | -€155,008 | -76.1% |
| Income taxes | 67/77 | €52,253 | €14,311 | -€37,942 | -72.6% |
| Profit (loss) for the period | 9904 | €151,501 | €34,435 | -€117,066 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €151,501 | €34,435 | -€117,066 | -77.3% |
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.