BEBISH: 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.
BEBISH
Largest movements
- Tangible fixed assets -€3,273
down €3,273 (-36.6%), from €8,939 to €5,666
of which Other tangible fixed assets: -€1,940
- Profit (loss) carried forward -€2,186
down €2,186 (-32.4%), from -€6,740 to -€8,926
- Other debts -€1,076
down €1,076 (-7.1%), from €15,200 to €14,124
- Gross operating margin +€2,809
up €2,809, from -€1,245 to €1,564
- Depreciation -€351
down €351 (-9.7%), from €3,624 to €3,273
- Other operating charges +€282
up €282 (+1762.5%), from €16 to €298
- Financial charges +€84
up €84 (+88.4%), from €95 to €179
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 | €9,462 | €6,198 | -€3,264 | -34.5% |
| Fixed assets | 21/28 | €8,939 | €5,666 | -€3,273 | -36.6% |
| Tangible fixed assets | 22/27 | €8,939 | €5,666 | -€3,273 | -36.6% |
| Furniture and vehicles | 24 | €2,061 | €728 | -€1,333 | -64.7% |
| Other tangible fixed assets | 26 | €6,878 | €4,938 | -€1,940 | -28.2% |
| Current assets | 29/58 | €523 | €532 | +€9 | +1.7% |
| Amounts receivable within one year | 40/41 | €523 | €523 | = | 0.0% |
| Other amounts receivable | 41 | €523 | €523 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €9,462 | €6,198 | -€3,264 | -34.5% |
| Equity | 10/15 | -€5,740 | -€7,926 | -€2,186 | -38.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,740 | -€8,926 | -€2,186 | -32.4% |
| Amounts payable | 17/49 | €15,202 | €14,124 | -€1,078 | -7.1% |
| Amounts payable within one year | 42/48 | €15,202 | €14,124 | -€1,078 | -7.1% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Other amounts payable | 47/48 | €15,200 | €14,124 | -€1,076 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,624 | €3,273 | -€351 | -9.7% |
| Other operating charges | 640/8 | €16 | €298 | +€282 | +1762.5% |
| Gross operating margin | 9900 | -€1,245 | €1,564 | +€2,809 | |
| Operating profit (loss) | 9901 | -€4,885 | -€2,007 | +€2,878 | +58.9% |
| Financial charges | 65/66B | €95 | €179 | +€84 | +88.4% |
| Recurring financial charges | 65 | €95 | €179 | +€84 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,980 | -€2,186 | +€2,794 | +56.1% |
| Profit (loss) for the period | 9904 | -€4,980 | -€2,186 | +€2,794 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,980 | -€2,186 | +€2,794 | +56.1% |
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 11 October 2026 via checked.be.