BeBj: 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.
BeBj
Largest movements
- Receivables within one year +€68,321
new in 2025: €68,321
of which Trade receivables: +€62,600
- Current investments -€43,560
no longer reported in 2025 (was €43,560)
- Intangible fixed assets -€5,000
down €5,000 (-23.3%), from €21,489 to €16,489
- Trade debts +€56,130
up €56,130 (+655.9%), from €8,558 to €64,688
- Profit (loss) carried forward -€44,705
down €44,705 (-602.1%), from -€7,425 to -€52,130
- Other debts +€7,541
up €7,541 (+568.7%), from €1,326 to €8,867
- Short-term financial debts +€1,690
up €1,690 (+9.6%), from €17,537 to €19,227
- Tax, wage and social debts -€945
no longer reported in 2025 (was €945)
- Purchases and services -€98,843
no longer reported in 2025 (was €98,843)
- Turnover -€92,800
no longer reported in 2025 (was €92,800)
- Gross operating margin -€33,005
down €33,005 (-1471.5%), from -€2,243 to -€35,248
- Depreciation +€1,809
up €1,809 (+46.2%), from €3,916 to €5,725
- Financial charges +€1,491
up €1,491 (+291.1%), from €512 to €2,003
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 | €70,941 | €90,652 | +€19,711 | +27.8% |
| Formation expenses | 20 | €3,219 | €2,494 | -€725 | -22.5% |
| Fixed assets | 21/28 | €24,162 | €19,162 | -€5,000 | -20.7% |
| Intangible fixed assets | 21 | €21,489 | €16,489 | -€5,000 | -23.3% |
| Financial fixed assets | 28 | €2,673 | €2,673 | = | 0.0% |
| Current assets | 29/58 | €43,560 | €68,996 | +€25,436 | +58.4% |
| Amounts receivable within one year | 40/41 | - | €68,321 | +€68,321 | |
| Trade receivables | 40 | - | €62,600 | +€62,600 | |
| Other amounts receivable | 41 | - | €5,721 | +€5,721 | |
| Current investments | 50/53 | €43,560 | - | -€43,560 | |
| Cash at bank and in hand | 54/58 | - | €675 | +€675 | |
| Total equity and liabilities | 10/49 | €70,941 | €90,652 | +€19,711 | +27.8% |
| Equity | 10/15 | €42,575 | -€2,130 | -€44,705 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,425 | -€52,130 | -€44,705 | -602.1% |
| Amounts payable | 17/49 | €28,366 | €92,781 | +€64,415 | +227.1% |
| Amounts payable within one year | 42/48 | €28,366 | €92,781 | +€64,415 | +227.1% |
| Financial debts | 43 | €17,537 | €19,227 | +€1,690 | +9.6% |
| Credit institutions | 430/8 | €17,537 | €19,227 | +€1,690 | +9.6% |
| Trade debts | 44 | €8,558 | €64,688 | +€56,130 | +655.9% |
| Suppliers | 440/4 | €8,558 | €64,688 | +€56,130 | +655.9% |
| Taxes, remuneration and social security | 45 | €945 | - | -€945 | |
| Taxes | 450/3 | €945 | - | -€945 | |
| Other amounts payable | 47/48 | €1,326 | €8,867 | +€7,541 | +568.7% |
| Turnover | 70 | €92,800 | - | -€92,800 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,843 | - | -€98,843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €5,725 | +€1,809 | +46.2% |
| Other operating charges | 640/8 | €754 | €1,728 | +€974 | +129.2% |
| Gross operating margin | 9900 | -€2,243 | -€35,248 | -€33,005 | -1471.5% |
| Operating profit (loss) | 9901 | -€6,913 | -€42,702 | -€35,789 | -517.7% |
| Financial charges | 65/66B | €512 | €2,003 | +€1,491 | +291.1% |
| Recurring financial charges | 65 | €512 | €2,003 | +€1,491 | +291.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,425 | -€44,704 | -€37,279 | -502.1% |
| Profit (loss) for the period | 9904 | -€7,425 | -€44,704 | -€37,279 | -502.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,425 | -€44,704 | -€37,279 | -502.1% |
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 10 October 2026 via checked.be.