BEBIO: 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.
BEBIO
Largest movements
- Tangible fixed assets -€9,678
down €9,678 (-16.4%), from €58,871 to €49,192
of which Plant, machinery and equipment: -€4,951
- Stocks and contracts -€8,378
down €8,378 (-8.6%), from €97,724 to €89,346
- Receivables within one year -€2,670
down €2,670 (-57.0%), from €4,688 to €2,018
of which Other amounts receivable: -€2,102
- Cash +€1,999
up €1,999 (+18.3%), from €10,921 to €12,920
mainly Depreciation (+€11,518) and Stocks and contracts (+€8,378)
- Profit (loss) carried forward -€16,120
down €16,120 (-89.3%), from -€18,046 to -€34,165
- Other debts +€7,199
up €7,199 (+64.9%), from €11,092 to €18,290
- Debts after one year -€6,950
down €6,950 (-28.2%), from €24,650 to €17,700
- Tax, wage and social debts -€6,302
down €6,302 (-18.7%), from €33,695 to €27,392
of which Remuneration and social security: -€5,341
- Trade debts +€3,838
up €3,838 (+5.9%), from €64,942 to €68,780
- Gross operating margin -€6,554
down €6,554 (-14.9%), from €44,060 to €37,505
- Staff costs +€1,464
up €1,464 (+3.8%), from €38,432 to €39,896
- Depreciation -€977
down €977 (-7.8%), from €12,495 to €11,518
- Financial charges -€615
down €615 (-44.5%), from €1,381 to €766
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 | €172,389 | €154,614 | -€17,775 | -10.3% |
| Fixed assets | 21/28 | €58,871 | €49,192 | -€9,678 | -16.4% |
| Tangible fixed assets | 22/27 | €58,871 | €49,192 | -€9,678 | -16.4% |
| Land and buildings | 22 | €10,415 | €8,567 | -€1,847 | -17.7% |
| Plant, machinery and equipment | 23 | €45,047 | €40,096 | -€4,951 | -11.0% |
| Furniture and vehicles | 24 | €3,409 | €529 | -€2,880 | -84.5% |
| Current assets | 29/58 | €113,518 | €105,421 | -€8,097 | -7.1% |
| Stocks and contracts in progress | 3 | €97,724 | €89,346 | -€8,378 | -8.6% |
| Stocks | 30/36 | €97,724 | €89,346 | -€8,378 | -8.6% |
| Amounts receivable within one year | 40/41 | €4,688 | €2,018 | -€2,670 | -57.0% |
| Trade receivables | 40 | €722 | €154 | -€568 | -78.7% |
| Other amounts receivable | 41 | €3,966 | €1,864 | -€2,102 | -53.0% |
| Cash at bank and in hand | 54/58 | €10,921 | €12,920 | +€1,999 | +18.3% |
| Deferred charges and accrued income | 490/1 | €185 | €1,137 | +€952 | +514% |
| Total equity and liabilities | 10/49 | €172,389 | €154,614 | -€17,775 | -10.3% |
| Equity | 10/15 | €31,214 | €15,095 | -€16,120 | -51.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,660 | €30,660 | = | 0.0% |
| Distributable reserves | 133 | €30,660 | €30,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,046 | -€34,165 | -€16,120 | -89.3% |
| Amounts payable | 17/49 | €141,175 | €139,519 | -€1,656 | -1.2% |
| Amounts payable after more than one year | 17 | €24,650 | €17,700 | -€6,950 | -28.2% |
| Financial debts | 170/4 | €24,650 | €17,700 | -€6,950 | -28.2% |
| Amounts payable within one year | 42/48 | €116,525 | €121,819 | +€5,295 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €6,796 | €6,950 | +€154 | +2.3% |
| Financial debts | 43 | - | €407 | +€407 | |
| Credit institutions | 430/8 | - | €407 | +€407 | |
| Trade debts | 44 | €64,942 | €68,780 | +€3,838 | +5.9% |
| Suppliers | 440/4 | €64,942 | €68,780 | +€3,838 | +5.9% |
| Taxes, remuneration and social security | 45 | €33,695 | €27,392 | -€6,302 | -18.7% |
| Taxes | 450/3 | €1,242 | €280 | -€962 | -77.4% |
| Remuneration and social security | 454/9 | €32,453 | €27,112 | -€5,341 | -16.5% |
| Other amounts payable | 47/48 | €11,092 | €18,290 | +€7,199 | +64.9% |
| Remuneration, social security and pensions | 62 | €38,432 | €39,896 | +€1,464 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,495 | €11,518 | -€977 | -7.8% |
| Other operating charges | 640/8 | €1,300 | €1,322 | +€22 | +1.7% |
| Gross operating margin | 9900 | €44,060 | €37,505 | -€6,554 | -14.9% |
| Operating profit (loss) | 9901 | -€8,167 | -€15,230 | -€7,063 | -86.5% |
| Financial income | 75/76B | €97 | €18 | -€79 | -81.9% |
| Recurring financial income | 75 | €97 | €18 | -€79 | -81.9% |
| Financial charges | 65/66B | €1,381 | €766 | -€615 | -44.5% |
| Recurring financial charges | 65 | €1,381 | €766 | -€615 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,451 | -€15,979 | -€6,527 | -69.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€9,591 | -€16,120 | -€6,529 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,591 | -€16,120 | -€6,529 | -68.1% |
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 14 October 2026 via checked.be.