BEBIZ: 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.
BEBIZ
Largest movements
- Receivables within one year +€77,075
up €77,075 (+248%), from €31,026 to €108,102
of which Trade receivables: +€71,396
- Cash +€32,175
up €32,175 (+78.0%), from €41,264 to €73,439
mainly Other debts (+€520,849) and Net result for the year (+€253,511)
- Other debts +€520,849
up €520,849 (+428%), from €121,736 to €642,585
- Reserves -€481,213
down €481,213 (-100%), from €481,213 to €0
of which Distributable reserves: -€481,213
- Tax, wage and social debts +€73,758
up €73,758 (+170%), from €43,315 to €117,073
of which Taxes: +€76,467
- Trade debts -€7,907
down €7,907 (-97.6%), from €8,104 to €197
- Gross operating margin +€91,893
up €91,893 (+42.1%), from €218,357 to €310,249
- Taxes +€20,495
up €20,495 (+38.5%), from €53,248 to €73,743
- Depreciation +€3,287
up €3,287 (+49.4%), from €6,659 to €9,946
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 | €672,969 | €778,455 | +€105,486 | +15.7% |
| Fixed assets | 21/28 | €463,862 | €458,116 | -€5,746 | -1.2% |
| Tangible fixed assets | 22/27 | €38,425 | €32,679 | -€5,746 | -15.0% |
| Plant, machinery and equipment | 23 | €1,472 | €1,128 | -€344 | -23.4% |
| Furniture and vehicles | 24 | €36,953 | €31,551 | -€5,402 | -14.6% |
| Financial fixed assets | 28 | €425,437 | €425,437 | = | 0.0% |
| Current assets | 29/58 | €209,106 | €320,339 | +€111,232 | +53.2% |
| Amounts receivable within one year | 40/41 | €31,026 | €108,102 | +€77,075 | +248% |
| Trade receivables | 40 | €31,026 | €102,422 | +€71,396 | +230% |
| Other amounts receivable | 41 | €0 | €5,679 | +€5,679 | |
| Current investments | 50/53 | €136,171 | €136,171 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,264 | €73,439 | +€32,175 | +78.0% |
| Deferred charges and accrued income | 490/1 | €645 | €2,627 | +€1,982 | +308% |
| Total equity and liabilities | 10/49 | €672,969 | €778,455 | +€105,486 | +15.7% |
| Equity | 10/15 | €499,813 | €18,600 | -€481,213 | -96.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €481,213 | €0 | -€481,213 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €481,213 | €0 | -€481,213 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,155 | €759,855 | +€586,699 | +339% |
| Amounts payable within one year | 42/48 | €173,155 | €759,855 | +€586,699 | +339% |
| Trade debts | 44 | €8,104 | €197 | -€7,907 | -97.6% |
| Suppliers | 440/4 | €8,104 | €197 | -€7,907 | -97.6% |
| Taxes, remuneration and social security | 45 | €43,315 | €117,073 | +€73,758 | +170% |
| Taxes | 450/3 | €40,606 | €117,073 | +€76,467 | +188% |
| Remuneration and social security | 454/9 | €2,709 | €0 | -€2,709 | -100% |
| Other amounts payable | 47/48 | €121,736 | €642,585 | +€520,849 | +428% |
| Non-recurring operating income | 76A | €7,200 | €0 | -€7,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,659 | €9,946 | +€3,287 | +49.4% |
| Other operating charges | 640/8 | €948 | €978 | +€29 | +3.1% |
| Gross operating margin | 9900 | €218,357 | €310,249 | +€91,893 | +42.1% |
| Operating profit (loss) | 9901 | €210,749 | €299,325 | +€88,576 | +42.0% |
| Financial income | 75/76B | €30,115 | €27,898 | -€2,217 | -7.4% |
| Recurring financial income | 75 | €30,115 | €27,898 | -€2,217 | -7.4% |
| Financial charges | 65/66B | €1,017 | -€31 | -€1,048 | |
| Recurring financial charges | 65 | €1,017 | -€31 | -€1,048 | |
| Profit (loss) for the period before taxes | 9903 | €239,847 | €327,254 | +€87,407 | +36.4% |
| Income taxes | 67/77 | €53,248 | €73,743 | +€20,495 | +38.5% |
| Profit (loss) for the period | 9904 | €186,599 | €253,511 | +€66,912 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €186,599 | €253,511 | +€66,912 | +35.9% |
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 26 October 2026 via checked.be.