BEBEKA: 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.
BEBEKA
Largest movements
- Cash +€37,742
up €37,742 (+163.8%), from €23,042 to €60,784
mainly Net result for the year (+€34,818) and Other debts (+€4,202)
- Receivables within one year +€1,335
up €1,335 (+6.7%), from €20,000 to €21,335
- Reserves +€30,000
up €30,000 (+150.0%), from €20,000 to €50,000
- Profit (loss) carried forward +€4,818
up €4,818 (+53.4%), from €9,026 to €13,845
- Other debts +€4,202
up €4,202 (+1712.8%), from €245 to €4,447
- Gross operating margin +€13,323
up €13,323 (+42.2%), from €31,541 to €44,864
- Taxes +€8,665
new in 2025: €8,665
- Other operating charges -€997
down €997 (-41.5%), from €2,399 to €1,403
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 | €43,042 | €82,119 | +€39,077 | +90.8% |
| Current assets | 29/58 | €43,042 | €82,119 | +€39,077 | +90.8% |
| Amounts receivable within one year | 40/41 | €20,000 | €21,335 | +€1,335 | +6.7% |
| Other amounts receivable | 41 | €20,000 | €21,335 | +€1,335 | +6.7% |
| Cash at bank and in hand | 54/58 | €23,042 | €60,784 | +€37,742 | +163.8% |
| Total equity and liabilities | 10/49 | €43,042 | €82,119 | +€39,077 | +90.8% |
| Equity | 10/15 | €34,526 | €69,345 | +€34,818 | +100.8% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €20,000 | €50,000 | +€30,000 | +150.0% |
| Distributable reserves | 133 | €20,000 | €50,000 | +€30,000 | +150.0% |
| Profit (loss) carried forward | 14 | €9,026 | €13,845 | +€4,818 | +53.4% |
| Amounts payable | 17/49 | €8,516 | €12,774 | +€4,259 | +50.0% |
| Amounts payable within one year | 42/48 | €8,516 | €12,774 | +€4,259 | +50.0% |
| Trade debts | 44 | €2,720 | €2,727 | +€7 | +0.2% |
| Suppliers | 440/4 | €2,720 | €2,727 | +€7 | +0.2% |
| Taxes, remuneration and social security | 45 | €5,550 | €5,600 | +€50 | +0.9% |
| Taxes | 450/3 | €5,550 | €5,600 | +€50 | +0.9% |
| Other amounts payable | 47/48 | €245 | €4,447 | +€4,202 | +1712.8% |
| Other operating charges | 640/8 | €2,399 | €1,403 | -€997 | -41.5% |
| Gross operating margin | 9900 | €31,541 | €44,864 | +€13,323 | +42.2% |
| Operating profit (loss) | 9901 | €29,142 | €43,461 | +€14,320 | +49.1% |
| Financial income | 75/76B | €20 | €36 | +€16 | +80.9% |
| Recurring financial income | 75 | €20 | €36 | +€16 | +80.9% |
| Financial charges | 65/66B | €135 | €14 | -€121 | -89.5% |
| Recurring financial charges | 65 | €135 | €14 | -€121 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €29,026 | €43,483 | +€14,457 | +49.8% |
| Income taxes | 67/77 | - | €8,665 | +€8,665 | |
| Profit (loss) for the period | 9904 | €29,026 | €34,818 | +€5,792 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,026 | €34,818 | +€5,792 | +20.0% |
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 9 October 2026 via checked.be.