Bebi: 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.
Bebi
Largest movements
- Financial fixed assets -€400,000
down €400,000 (-25.0%), from €1.6m to €1.2m
- Receivables within one year -€43,000
down €43,000 (-93.8%), from €45,861 to €2,861
- Debts after one year -€485,119
down €485,119 (-28.9%), from €1.7m to €1.2m
- Current portion of long-term debt +€212,931
up €212,931 (+258.7%), from €82,309 to €295,241
- Other debts -€146,717
no longer reported in 2024 (was €146,717)
- Profit (loss) carried forward -€42,849
down €42,849 (-50.5%), from -€84,929 to -€127,779
- Financial charges +€11,352
up €11,352 (+16.4%), from €69,279 to €80,631
- Gross operating margin -€9,208
down €9,208 (-12.4%), from €74,037 to €64,828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,325,198 | €1,860,981 | -€464,217 | -20.0% |
| Fixed assets | 21/28 | €2,276,191 | €1,855,587 | -€420,604 | -18.5% |
| Tangible fixed assets | 22/27 | €675,566 | €654,962 | -€20,604 | -3.0% |
| Land and buildings | 22 | €675,566 | €654,962 | -€20,604 | -3.0% |
| Financial fixed assets | 28 | €1,600,625 | €1,200,625 | -€400,000 | -25.0% |
| Current assets | 29/58 | €49,008 | €5,394 | -€43,613 | -89.0% |
| Amounts receivable within one year | 40/41 | €45,861 | €2,861 | -€43,000 | -93.8% |
| Other amounts receivable | 41 | €45,861 | €2,861 | -€43,000 | -93.8% |
| Cash at bank and in hand | 54/58 | €3,146 | €649 | -€2,497 | -79.4% |
| Deferred charges and accrued income | 490/1 | - | €1,884 | +€1,884 | |
| Total equity and liabilities | 10/49 | €2,325,198 | €1,860,981 | -€464,217 | -20.0% |
| Equity | 10/15 | €415,071 | €372,221 | -€42,849 | -10.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,929 | -€127,779 | -€42,849 | -50.5% |
| Amounts payable | 17/49 | €1,910,127 | €1,488,760 | -€421,368 | -22.1% |
| Amounts payable after more than one year | 17 | €1,678,638 | €1,193,519 | -€485,119 | -28.9% |
| Financial debts | 170/4 | €1,678,638 | €1,193,519 | -€485,119 | -28.9% |
| Amounts payable within one year | 42/48 | €231,489 | €295,241 | +€63,752 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €82,309 | €295,241 | +€212,931 | +258.7% |
| Trade debts | 44 | €2,463 | - | -€2,463 | |
| Suppliers | 440/4 | €2,463 | - | -€2,463 | |
| Other amounts payable | 47/48 | €146,717 | - | -€146,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,604 | €20,604 | = | 0.0% |
| Other operating charges | 640/8 | €6,149 | €6,442 | +€293 | +4.8% |
| Gross operating margin | 9900 | €74,037 | €64,828 | -€9,208 | -12.4% |
| Operating profit (loss) | 9901 | €47,284 | €37,782 | -€9,502 | -20.1% |
| Financial charges | 65/66B | €69,279 | €80,631 | +€11,352 | +16.4% |
| Recurring financial charges | 65 | €69,279 | €80,631 | +€11,352 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,996 | -€42,849 | -€20,854 | -94.8% |
| Profit (loss) for the period | 9904 | -€21,996 | -€42,849 | -€20,854 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,996 | -€42,849 | -€20,854 | -94.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.