BEBEX: 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.
BEBEX
Largest movements
- Receivables within one year -€46,581
down €46,581 (-93.8%), from €49,671 to €3,090
of which Trade receivables: -€48,895
- Tangible fixed assets -€3,578
down €3,578 (-1.3%), from €285,621 to €282,043
of which Land and buildings: -€3,301
- Other debts -€62,117
no longer reported in 2025 (was €62,117)
- Debts after one year -€24,614
down €24,614 (-14.8%), from €166,155 to €141,540
- Profit (loss) carried forward +€19,588
up €19,588 (+24.6%), from €79,717 to €99,305
- Short-term financial debts +€16,896
up €16,896 (+7047.8%), from €240 to €17,136
- Gross operating margin +€21,063
up €21,063 (+167.9%), from €12,547 to €33,610
- Taxes -€13,618
down €13,618 (-84.8%), from €16,058 to €2,440
- Depreciation -€5,430
down €5,430 (-60.3%), from €9,008 to €3,578
- Financial charges +€5,371
up €5,371 (+352.3%), from €1,525 to €6,895
- Other operating charges +€660
up €660 (+517.8%), from €127 to €787
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,292 | €285,133 | -€50,159 | -15.0% |
| Fixed assets | 21/28 | €285,621 | €282,043 | -€3,578 | -1.3% |
| Tangible fixed assets | 22/27 | €285,621 | €282,043 | -€3,578 | -1.3% |
| Land and buildings | 22 | €283,009 | €279,708 | -€3,301 | -1.2% |
| Other tangible fixed assets | 26 | €2,613 | €2,335 | -€277 | -10.6% |
| Current assets | 29/58 | €49,671 | €3,090 | -€46,581 | -93.8% |
| Amounts receivable within one year | 40/41 | €49,671 | €3,090 | -€46,581 | -93.8% |
| Trade receivables | 40 | €48,895 | - | -€48,895 | |
| Other amounts receivable | 41 | €776 | €3,090 | +€2,314 | +298.2% |
| Total equity and liabilities | 10/49 | €335,292 | €285,133 | -€50,159 | -15.0% |
| Equity | 10/15 | €98,309 | €117,897 | +€19,588 | +19.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,717 | €99,305 | +€19,588 | +24.6% |
| Amounts payable | 17/49 | €236,984 | €167,236 | -€69,747 | -29.4% |
| Amounts payable after more than one year | 17 | €166,155 | €141,540 | -€24,614 | -14.8% |
| Financial debts | 170/4 | €166,155 | €141,540 | -€24,614 | -14.8% |
| Amounts payable within one year | 42/48 | €70,829 | €25,696 | -€45,133 | -63.7% |
| Current portion of amounts payable after more than one year | 42 | €8,473 | €8,560 | +€87 | +1.0% |
| Financial debts | 43 | €240 | €17,136 | +€16,896 | +7047.8% |
| Credit institutions | 430/8 | €240 | €17,136 | +€16,896 | +7047.8% |
| Other amounts payable | 47/48 | €62,117 | - | -€62,117 | |
| Remuneration, social security and pensions | 62 | - | €322 | +€322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,008 | €3,578 | -€5,430 | -60.3% |
| Other operating charges | 640/8 | €127 | €787 | +€660 | +517.8% |
| Gross operating margin | 9900 | €12,547 | €33,610 | +€21,063 | +167.9% |
| Operating profit (loss) | 9901 | €3,412 | €28,923 | +€25,511 | +747.8% |
| Financial charges | 65/66B | €1,525 | €6,895 | +€5,371 | +352.3% |
| Recurring financial charges | 65 | €1,525 | €6,895 | +€5,371 | +352.3% |
| Profit (loss) for the period before taxes | 9903 | €1,887 | €22,028 | +€20,141 | +1067.4% |
| Income taxes | 67/77 | €16,058 | €2,440 | -€13,618 | -84.8% |
| Profit (loss) for the period | 9904 | -€14,171 | €19,588 | +€33,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,171 | €19,588 | +€33,759 |
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 28 September 2026 via checked.be.