BEBCH CONSEIL: 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.
BEBCH CONSEIL
Largest movements
- Cash +€279,365
up €279,365 (+1165.0%), from €23,981 to €303,346
mainly Net result for the year (+€359,489) and Tax, wage and social debts (+€62,884)
- Current investments +€110,234
up €110,234 (+1026.4%), from €10,740 to €120,974
- Receivables within one year +€20,762
up €20,762 (+399.3%), from €5,200 to €25,962
of which Other amounts receivable: +€18,248
- Tangible fixed assets -€6,581
down €6,581 (-36.9%), from €17,837 to €11,255
- Profit (loss) carried forward +€358,656
up €358,656 (+33208894.4%), from €1 to €358,657
- Tax, wage and social debts +€62,884
up €62,884 (+24402.0%), from €258 to €63,142
- Provisions -€16,097
no longer reported in 2025 (was €16,097)
- Debts after one year -€5,072
down €5,072 (-59.1%), from €8,583 to €3,511
- Gross operating margin +€414,557
up €414,557 (+632.4%), from €65,555 to €480,112
- Taxes +€98,743
up €98,743 (+651.6%), from €15,155 to €113,898
- Provisions -€32,193
down €32,193, from €16,097 to -€16,097
- Financial charges +€11,974
up €11,974 (+300.4%), from €3,986 to €15,960
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 | €60,253 | €465,492 | +€405,238 | +672.6% |
| Fixed assets | 21/28 | €19,137 | €12,555 | -€6,581 | -34.4% |
| Tangible fixed assets | 22/27 | €17,837 | €11,255 | -€6,581 | -36.9% |
| Furniture and vehicles | 24 | €17,837 | €11,255 | -€6,581 | -36.9% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €41,117 | €452,937 | +€411,820 | +1001.6% |
| Amounts receivable within one year | 40/41 | €5,200 | €25,962 | +€20,762 | +399.3% |
| Trade receivables | 40 | - | €2,514 | +€2,514 | |
| Other amounts receivable | 41 | €5,200 | €23,448 | +€18,248 | +350.9% |
| Current investments | 50/53 | €10,740 | €120,974 | +€110,234 | +1026.4% |
| Cash at bank and in hand | 54/58 | €23,981 | €303,346 | +€279,365 | +1165.0% |
| Deferred charges and accrued income | 490/1 | €1,196 | €2,655 | +€1,458 | +121.9% |
| Total equity and liabilities | 10/49 | €60,253 | €465,492 | +€405,238 | +672.6% |
| Equity | 10/15 | €29,866 | €388,522 | +€358,656 | +1200.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,865 | €26,865 | = | 0.0% |
| Distributable reserves | 133 | €26,865 | €26,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €358,657 | +€358,656 | +33208894.4% |
| Provisions and deferred taxes | 16 | €16,097 | - | -€16,097 | |
| Provisions for liabilities and charges | 160/5 | €16,097 | - | -€16,097 | |
| Other liabilities and charges | 164/5 | €16,097 | - | -€16,097 | |
| Amounts payable | 17/49 | €14,291 | €76,970 | +€62,679 | +438.6% |
| Amounts payable after more than one year | 17 | €8,583 | €3,511 | -€5,072 | -59.1% |
| Financial debts | 170/4 | €8,583 | €3,511 | -€5,072 | -59.1% |
| Amounts payable within one year | 42/48 | €5,708 | €73,459 | +€67,751 | +1187.0% |
| Current portion of amounts payable after more than one year | 42 | €4,849 | €5,072 | +€224 | +4.6% |
| Taxes, remuneration and social security | 45 | €258 | €63,142 | +€62,884 | +24402.0% |
| Taxes | 450/3 | €258 | €63,142 | +€62,884 | +24402.0% |
| Other amounts payable | 47/48 | €601 | €5,245 | +€4,644 | +772.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,587 | €6,581 | +€3,994 | +154.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,097 | -€16,097 | -€32,193 | |
| Other operating charges | 640/8 | €110 | €360 | +€250 | +227.2% |
| Gross operating margin | 9900 | €65,555 | €480,112 | +€414,557 | +632.4% |
| Operating profit (loss) | 9901 | €46,761 | €489,267 | +€442,506 | +946.3% |
| Financial income | 75/76B | €105 | €80 | -€25 | -23.5% |
| Recurring financial income | 75 | €105 | €80 | -€25 | -23.5% |
| Financial charges | 65/66B | €3,986 | €15,960 | +€11,974 | +300.4% |
| Recurring financial charges | 65 | €3,986 | €15,960 | +€11,974 | +300.4% |
| Profit (loss) for the period before taxes | 9903 | €42,880 | €473,387 | +€430,507 | +1004.0% |
| Income taxes | 67/77 | €15,155 | €113,898 | +€98,743 | +651.6% |
| Profit (loss) for the period | 9904 | €27,725 | €359,489 | +€331,764 | +1196.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,725 | €359,489 | +€331,764 | +1196.6% |
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 12 October 2026 via checked.be.