BEBGEST: 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.
BEBGEST
Largest movements
- Tangible fixed assets -€7,220
down €7,220 (-14.5%), from €49,857 to €42,637
of which Land and buildings: -€6,500
- Receivables within one year -€6,904
down €6,904 (-95.2%), from €7,252 to €348
of which Other amounts receivable: -€7,214
- Cash +€5,721
up €5,721 (+10.0%), from €57,296 to €63,017
mainly Other debts (+€15,000) and Depreciation (+€7,220)
- Reserves -€30,000
down €30,000 (-7.9%), from €380,282 to €350,282
of which Distributable reserves: -€30,000
- Other debts +€15,000
up €15,000, from €0 to €15,000
- Profit (loss) carried forward +€6,763
up €6,763 (+39.8%), from -€16,980 to -€10,217
- Taxes -€17,901
down €17,901 (-88.6%), from €20,204 to €2,303
- Financial income +€5,490
up €5,490 (+2,204%), from €249 to €5,739
- Financial charges -€2,683
down €2,683 (-99.6%), from €2,695 to €12
- Gross operating margin -€907
down €907 (-6.0%), from €15,097 to €14,190
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,144 | €375,742 | -€8,402 | -2.2% |
| Fixed assets | 21/28 | €49,857 | €42,637 | -€7,220 | -14.5% |
| Tangible fixed assets | 22/27 | €49,857 | €42,637 | -€7,220 | -14.5% |
| Land and buildings | 22 | €44,925 | €38,425 | -€6,500 | -14.5% |
| Plant, machinery and equipment | 23 | €4,932 | €4,212 | -€720 | -14.6% |
| Current assets | 29/58 | €334,288 | €333,105 | -€1,183 | -0.4% |
| Amounts receivable within one year | 40/41 | €7,252 | €348 | -€6,904 | -95.2% |
| Trade receivables | 40 | €38 | €348 | +€310 | +806% |
| Other amounts receivable | 41 | €7,214 | €0 | -€7,214 | -100% |
| Current investments | 50/53 | €269,740 | €269,740 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,296 | €63,017 | +€5,721 | +10.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €384,144 | €375,742 | -€8,402 | -2.2% |
| Equity | 10/15 | €382,497 | €359,260 | -€23,237 | -6.1% |
| Contributions | 10/11 | €19,196 | €19,196 | = | 0.0% |
| Reserves | 13 | €380,282 | €350,282 | -€30,000 | -7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €380,282 | €350,282 | -€30,000 | -7.9% |
| Profit (loss) carried forward | 14 | -€16,980 | -€10,217 | +€6,763 | +39.8% |
| Amounts payable | 17/49 | €1,647 | €16,482 | +€14,835 | +901% |
| Amounts payable after more than one year | 17 | €900 | €900 | = | 0.0% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €0 | €15,582 | +€15,582 | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €0 | €582 | +€582 | |
| Taxes | 450/3 | €0 | €582 | +€582 | |
| Other amounts payable | 47/48 | €0 | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €747 | €0 | -€747 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,220 | €7,220 | = | 0.0% |
| Other operating charges | 640/8 | €3,627 | €3,632 | +€5 | +0.1% |
| Gross operating margin | 9900 | €15,097 | €14,190 | -€907 | -6.0% |
| Operating profit (loss) | 9901 | €4,251 | €3,339 | -€912 | -21.5% |
| Financial income | 75/76B | €249 | €5,739 | +€5,490 | +2,204% |
| Recurring financial income | 75 | €249 | €5,739 | +€5,490 | +2,204% |
| Financial charges | 65/66B | €2,695 | €12 | -€2,683 | -99.6% |
| Recurring financial charges | 65 | €2,695 | €12 | -€2,683 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €1,805 | €9,066 | +€7,262 | +402% |
| Income taxes | 67/77 | €20,204 | €2,303 | -€17,901 | -88.6% |
| Profit (loss) for the period | 9904 | -€18,400 | €6,763 | +€25,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,400 | €6,763 | +€25,163 |
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 13 October 2026 via checked.be.