BEBERT NET: 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.
BEBERT NET
Largest movements
- Cash -€8,388
down €8,388 (-4.4%), from €192,040 to €183,652
mainly Other debts (-€19,984) and Tax, wage and social debts (-€8,112)
- Tangible fixed assets -€8,101
down €8,101 (-42.3%), from €19,142 to €11,041
- Receivables within one year -€5,874
down €5,874 (-30.6%), from €19,181 to €13,307
of which Trade receivables: -€9,965
- Other debts -€19,984
down €19,984 (-96.0%), from €20,826 to €842
- Tax, wage and social debts -€8,112
down €8,112 (-94.6%), from €8,571 to €459
- Profit (loss) carried forward +€5,658
up €5,658 (+2.9%), from €193,178 to €198,836
- Gross operating margin -€9,242
down €9,242 (-36.4%), from €25,415 to €16,173
- Taxes -€5,046
down €5,046 (-72.8%), from €6,932 to €1,886
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 | €230,762 | €208,416 | -€22,346 | -9.7% |
| Fixed assets | 21/28 | €19,142 | €11,041 | -€8,101 | -42.3% |
| Tangible fixed assets | 22/27 | €19,142 | €11,041 | -€8,101 | -42.3% |
| Furniture and vehicles | 24 | €19,142 | €11,041 | -€8,101 | -42.3% |
| Current assets | 29/58 | €211,620 | €197,375 | -€14,245 | -6.7% |
| Amounts receivable within one year | 40/41 | €19,181 | €13,307 | -€5,874 | -30.6% |
| Trade receivables | 40 | €17,322 | €7,357 | -€9,965 | -57.5% |
| Other amounts receivable | 41 | €1,859 | €5,950 | +€4,091 | +220.1% |
| Cash at bank and in hand | 54/58 | €192,040 | €183,652 | -€8,388 | -4.4% |
| Deferred charges and accrued income | 490/1 | €399 | €416 | +€17 | +4.3% |
| Total equity and liabilities | 10/49 | €230,762 | €208,416 | -€22,346 | -9.7% |
| Equity | 10/15 | €201,238 | €206,896 | +€5,658 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,178 | €198,836 | +€5,658 | +2.9% |
| Amounts payable | 17/49 | €29,524 | €1,520 | -€28,004 | -94.9% |
| Amounts payable within one year | 42/48 | €29,524 | €1,520 | -€28,004 | -94.9% |
| Trade debts | 44 | €127 | €219 | +€92 | +72.4% |
| Suppliers | 440/4 | €127 | €219 | +€92 | +72.4% |
| Taxes, remuneration and social security | 45 | €8,571 | €459 | -€8,112 | -94.6% |
| Taxes | 450/3 | €8,571 | €459 | -€8,112 | -94.6% |
| Other amounts payable | 47/48 | €20,826 | €842 | -€19,984 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,101 | €8,101 | = | 0.0% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | €25,415 | €16,173 | -€9,242 | -36.4% |
| Operating profit (loss) | 9901 | €17,165 | €7,923 | -€9,242 | -53.8% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €516 | €379 | -€137 | -26.6% |
| Recurring financial charges | 65 | €516 | €379 | -€137 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €16,656 | €7,544 | -€9,112 | -54.7% |
| Income taxes | 67/77 | €6,932 | €1,886 | -€5,046 | -72.8% |
| Profit (loss) for the period | 9904 | €9,724 | €5,658 | -€4,066 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,724 | €5,658 | -€4,066 | -41.8% |
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 8 October 2026 via checked.be.