BEBENAT: 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.
BEBENAT
Largest movements
- Receivables within one year -€53,939
down €53,939 (-97.6%), from €55,285 to €1,346
of which Trade receivables: -€53,965
- Cash -€22,125
down €22,125 (-54.5%), from €40,610 to €18,486
mainly Trade debts (-€41,988) and Other debts (-€35,048)
- Tangible fixed assets -€18,015
down €18,015 (-3.4%), from €536,554 to €518,539
of which Land and buildings: -€12,608
- Trade debts -€41,988
down €41,988 (-92.0%), from €45,624 to €3,636
- Other debts -€35,048
down €35,048 (-30.4%), from €115,222 to €80,174
- Debts after one year -€20,781
down €20,781 (-5.7%), from €367,343 to €346,562
- Staff costs +€26,973
up €26,973 (+54.3%), from €49,686 to €76,659
- Taxes -€8,080
down €8,080 (-84.6%), from €9,556 to €1,476
- Financial charges +€3,286
up €3,286 (+20.3%), from €16,188 to €19,474
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 | €682,785 | €580,867 | -€101,918 | -14.9% |
| Fixed assets | 21/28 | €554,275 | €533,260 | -€21,015 | -3.8% |
| Intangible fixed assets | 21 | €17,482 | €14,482 | -€3,000 | -17.2% |
| Tangible fixed assets | 22/27 | €536,554 | €518,539 | -€18,015 | -3.4% |
| Land and buildings | 22 | €501,270 | €488,661 | -€12,608 | -2.5% |
| Plant, machinery and equipment | 23 | €6,176 | €5,344 | -€832 | -13.5% |
| Furniture and vehicles | 24 | €11,488 | €9,803 | -€1,685 | -14.7% |
| Other tangible fixed assets | 26 | €17,620 | €14,731 | -€2,890 | -16.4% |
| Financial fixed assets | 28 | €238 | €238 | = | 0.0% |
| Current assets | 29/58 | €128,510 | €47,608 | -€80,903 | -63.0% |
| Stocks and contracts in progress | 3 | €32,615 | €27,776 | -€4,839 | -14.8% |
| Stocks | 30/36 | €32,615 | €27,776 | -€4,839 | -14.8% |
| Amounts receivable within one year | 40/41 | €55,285 | €1,346 | -€53,939 | -97.6% |
| Trade receivables | 40 | €55,285 | €1,320 | -€53,965 | -97.6% |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €40,610 | €18,486 | -€22,125 | -54.5% |
| Total equity and liabilities | 10/49 | €682,785 | €580,867 | -€101,918 | -14.9% |
| Equity | 10/15 | €109,409 | €108,603 | -€806 | -0.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,409 | €98,603 | -€806 | -0.8% |
| Amounts payable | 17/49 | €573,376 | €472,265 | -€101,111 | -17.6% |
| Amounts payable after more than one year | 17 | €367,343 | €346,562 | -€20,781 | -5.7% |
| Financial debts | 170/4 | €367,343 | €346,562 | -€20,781 | -5.7% |
| Amounts payable within one year | 42/48 | €205,972 | €125,702 | -€80,269 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €19,896 | €20,781 | +€885 | +4.4% |
| Trade debts | 44 | €45,624 | €3,636 | -€41,988 | -92.0% |
| Suppliers | 440/4 | €45,624 | €3,636 | -€41,988 | -92.0% |
| Taxes, remuneration and social security | 45 | €25,229 | €21,111 | -€4,118 | -16.3% |
| Taxes | 450/3 | €18,360 | €9,317 | -€9,043 | -49.3% |
| Remuneration and social security | 454/9 | €6,870 | €11,794 | +€4,924 | +71.7% |
| Other amounts payable | 47/48 | €115,222 | €80,174 | -€35,048 | -30.4% |
| Accrued charges and deferred income | 492/3 | €61 | - | -€61 | |
| Remuneration, social security and pensions | 62 | €49,686 | €76,659 | +€26,973 | +54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,759 | €22,667 | +€908 | +4.2% |
| Other operating charges | 640/8 | €2,145 | €3,000 | +€856 | +39.9% |
| Gross operating margin | 9900 | €123,133 | €122,464 | -€669 | -0.5% |
| Operating profit (loss) | 9901 | €49,544 | €20,137 | -€29,407 | -59.4% |
| Financial income | 75/76B | €1 | €7 | +€6 | +840.5% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +840.5% |
| Financial charges | 65/66B | €16,188 | €19,474 | +€3,286 | +20.3% |
| Recurring financial charges | 65 | €16,188 | €19,474 | +€3,286 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €33,357 | €670 | -€32,687 | -98.0% |
| Income taxes | 67/77 | €9,556 | €1,476 | -€8,080 | -84.6% |
| Profit (loss) for the period | 9904 | €23,800 | -€806 | -€24,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,800 | -€806 | -€24,607 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.