BEBE CENTER: 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.
What changed
BEBE CENTER
NACE 47.554, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€4,359
2024 · -€7,000+€2,641
Equity
€4,076
2024 · €8,435-€4,359
Cash
€5,264
2024 · €6,655-€1,391
Balance sheet total
€174,319
2024 · €218,543-€44,224
Largest movements
Assets
- Tangible fixed assets -€29,385
down €29,385 (-16.7%), from €176,430 to €147,045
- Stocks and contracts -€8,639
down €8,639 (-50.0%), from €17,278 to €8,640
- Deferred charges and accrued income -€3,193
down €3,193 (-25.0%), from €12,774 to €9,580
Equity and liabilities
- Debts after one year -€37,183
down €37,183 (-32.3%), from €115,012 to €77,829
- Profit (loss) carried forward -€4,359
down €4,359 (-4.3%), from -€102,173 to -€106,532
Income statement
- Gross operating margin -€15,271
down €15,271 (-24.5%), from €62,426 to €47,155
- Write-downs -€8,639
down €8,639 (-50.0%), from €17,278 to €8,639
- Financial charges -€8,569
down €8,569 (-67.3%), from €12,723 to €4,154
- Other operating charges -€869
down €869 (-8.7%), from €10,047 to €9,178
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.
Result 2024
-€7,000
Gross operating margin
-€15,271
Write-downs
+€8,639
Other operating charges
+€869
Financial income
-€185
Financial charges
+€8,569
Taxes
+€20
Result 2025
-€4,359
raises the resultlowers the result
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.
From operations
+€35,793
Investment
€0
Financing
-€37,183
Cash 2024
€6,655
From operations (derived)
+€35,793
Net result for the year
-€4,359
Depreciation
+€29,385
Stocks and contracts
+€8,639
Receivables within one year
+€1,616
Deferred charges and accrued income
+€3,193
Trade debts
-€303
Tax, wage and social debts
-€498
Other debts
-€1,881
Financing
-€37,183
Debts after one year
-€37,183
Cash 2025
€5,264
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,543 | €174,319 | -€44,224 | -20.2% |
| Fixed assets | 21/28 | €176,430 | €147,045 | -€29,385 | -16.7% |
| Tangible fixed assets | 22/27 | €176,430 | €147,045 | -€29,385 | -16.7% |
| Land and buildings | 22 | €176,430 | €147,045 | -€29,385 | -16.7% |
| Current assets | 29/58 | €42,113 | €27,274 | -€14,839 | -35.2% |
| Stocks and contracts in progress | 3 | €17,278 | €8,640 | -€8,639 | -50.0% |
| Stocks | 30/36 | €17,278 | €8,640 | -€8,639 | -50.0% |
| Amounts receivable within one year | 40/41 | €5,406 | €3,790 | -€1,616 | -29.9% |
| Trade receivables | 40 | €2,291 | €1,851 | -€440 | -19.2% |
| Other amounts receivable | 41 | €3,115 | €1,939 | -€1,176 | -37.8% |
| Cash at bank and in hand | 54/58 | €6,655 | €5,264 | -€1,391 | -20.9% |
| Deferred charges and accrued income | 490/1 | €12,774 | €9,580 | -€3,193 | -25.0% |
| Total equity and liabilities | 10/49 | €218,543 | €174,319 | -€44,224 | -20.2% |
| Equity | 10/15 | €8,435 | €4,076 | -€4,359 | -51.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Revaluation surpluses | 12 | €29,203 | €29,203 | = | 0.0% |
| Reserves | 13 | €7,037 | €7,037 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,140 | €3,140 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Other | 1319 | €2,520 | €2,520 | = | 0.0% |
| Distributable reserves | 133 | €3,897 | €3,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,173 | -€106,532 | -€4,359 | -4.3% |
| Amounts payable | 17/49 | €210,108 | €170,243 | -€39,865 | -19.0% |
| Amounts payable after more than one year | 17 | €115,012 | €77,829 | -€37,183 | -32.3% |
| Financial debts | 170/4 | €115,012 | €77,829 | -€37,183 | -32.3% |
| Amounts payable within one year | 42/48 | €95,096 | €92,414 | -€2,681 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €32,162 | €32,162 | = | 0.0% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €1,599 | €1,295 | -€303 | -19.0% |
| Suppliers | 440/4 | €1,599 | €1,295 | -€303 | -19.0% |
| Taxes, remuneration and social security | 45 | €4,454 | €3,957 | -€498 | -11.2% |
| Taxes | 450/3 | €4,454 | €3,957 | -€498 | -11.2% |
| Other amounts payable | 47/48 | €6,881 | €5,000 | -€1,881 | -27.3% |
| Non-recurring operating income | 76A | €11,157 | - | -€11,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,385 | €29,385 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,278 | €8,639 | -€8,639 | -50.0% |
| Other operating charges | 640/8 | €10,047 | €9,178 | -€869 | -8.7% |
| Gross operating margin | 9900 | €62,426 | €47,155 | -€15,271 | -24.5% |
| Operating profit (loss) | 9901 | €5,716 | -€46 | -€5,763 | |
| Financial income | 75/76B | €185 | - | -€185 | |
| Recurring financial income | 75 | €185 | - | -€185 | |
| Financial charges | 65/66B | €12,723 | €4,154 | -€8,569 | -67.3% |
| Recurring financial charges | 65 | €12,723 | €4,154 | -€8,569 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,822 | -€4,201 | +€2,621 | +38.4% |
| Income taxes | 67/77 | €178 | €158 | -€20 | -11.2% |
| Profit (loss) for the period | 9904 | -€7,000 | -€4,359 | +€2,641 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,000 | -€4,359 | +€2,641 | +37.7% |
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 14 October 2026 via checked.be.