BEBO: 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.
BEBO
Largest movements
- Tangible fixed assets +€23,364
up €23,364 (+30.1%), from €77,687 to €101,051
of which Furniture and vehicles: +€29,372
- Cash +€1,261
up €1,261 (+1267.8%), from €99 to €1,360
mainly Other debts (+€36,144) and Depreciation (+€14,078)
- Other debts +€36,144
up €36,144 (+45.1%), from €80,151 to €116,295
- Debts after one year -€19,047
down €19,047 (-42.4%), from €44,887 to €25,840
- Profit (loss) carried forward +€11,085
up €11,085 (+10.2%), from -€108,722 to -€97,637
- Current portion of long-term debt -€2,896
down €2,896 (-14.5%), from €19,989 to €17,093
- Trade debts -€1,579
down €1,579 (-82.8%), from €1,907 to €327
- Depreciation +€8,070
up €8,070 (+134.3%), from €6,008 to €14,078
- Financial charges -€2,305
down €2,305 (-84.5%), from €2,726 to €421
- Gross operating margin +€1,212
up €1,212 (+4.8%), from €25,056 to €26,268
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 | €78,824 | €103,092 | +€24,268 | +30.8% |
| Fixed assets | 21/28 | €77,687 | €101,051 | +€23,364 | +30.1% |
| Tangible fixed assets | 22/27 | €77,687 | €101,051 | +€23,364 | +30.1% |
| Land and buildings | 22 | €77,687 | €71,679 | -€6,008 | -7.7% |
| Furniture and vehicles | 24 | - | €29,372 | +€29,372 | |
| Current assets | 29/58 | €1,137 | €2,041 | +€904 | +79.5% |
| Amounts receivable within one year | 40/41 | €713 | €77 | -€636 | -89.2% |
| Other amounts receivable | 41 | €713 | €77 | -€636 | -89.2% |
| Cash at bank and in hand | 54/58 | €99 | €1,360 | +€1,261 | +1267.8% |
| Deferred charges and accrued income | 490/1 | €325 | €604 | +€279 | +85.9% |
| Total equity and liabilities | 10/49 | €78,824 | €103,092 | +€24,268 | +30.8% |
| Equity | 10/15 | -€69,009 | -€57,924 | +€11,085 | +16.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,121 | €21,121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €19,262 | €19,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,722 | -€97,637 | +€11,085 | +10.2% |
| Amounts payable | 17/49 | €147,833 | €161,016 | +€13,183 | +8.9% |
| Amounts payable after more than one year | 17 | €44,887 | €25,840 | -€19,047 | -42.4% |
| Financial debts | 170/4 | €44,887 | €25,840 | -€19,047 | -42.4% |
| Amounts payable within one year | 42/48 | €102,946 | €135,176 | +€32,230 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €19,989 | €17,093 | -€2,896 | -14.5% |
| Trade debts | 44 | €1,907 | €327 | -€1,579 | -82.8% |
| Suppliers | 440/4 | €1,907 | €327 | -€1,579 | -82.8% |
| Taxes, remuneration and social security | 45 | €900 | €1,461 | +€561 | +62.3% |
| Taxes | 450/3 | €900 | €1,461 | +€561 | +62.3% |
| Other amounts payable | 47/48 | €80,151 | €116,295 | +€36,144 | +45.1% |
| Non-recurring operating income | 76A | - | €3,167 | +€3,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,008 | €14,078 | +€8,070 | +134.3% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €25,056 | €26,268 | +€1,212 | +4.8% |
| Operating profit (loss) | 9901 | €18,599 | €11,728 | -€6,870 | -36.9% |
| Financial charges | 65/66B | €2,726 | €421 | -€2,305 | -84.5% |
| Recurring financial charges | 65 | €2,726 | €421 | -€2,305 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €15,873 | €11,307 | -€4,565 | -28.8% |
| Income taxes | 67/77 | €144 | €222 | +€78 | +54.1% |
| Profit (loss) for the period | 9904 | €15,728 | €11,085 | -€4,643 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,728 | €11,085 | -€4,643 | -29.5% |
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 12 October 2026 via checked.be.