BEBO: what changed
Two fiscal 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
- Cash -€190,405
down €190,405 (-83.5%), from €228,121 to €37,715
mainly Other debts (-€253,373) and Debts after one year (-€131,467)
- Tangible fixed assets -€150,916
down €150,916 (-5.6%), from €2.7m to €2.6m
of which Land and buildings: -€156,094
- Other debts -€253,373
down €253,373 (-11.6%), from €2.2m to €1.9m
- Debts after one year -€131,467
down €131,467 (-32.4%), from €405,357 to €273,890
- Financial income +€9,810
up €9,810 (+132.1%), from €7,428 to €17,238
- Taxes +€9,694
up €9,694 (+1053.0%), from €921 to €10,615
- Gross operating margin +€9,592
up €9,592 (+2.6%), from €366,104 to €375,696
- Financial charges -€7,128
down €7,128 (-3.8%), from €186,575 to €179,447
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 | €5,455,072 | €5,054,579 | -€400,493 | -7.3% |
| Fixed assets | 21/28 | €4,946,526 | €4,795,610 | -€150,916 | -3.1% |
| Tangible fixed assets | 22/27 | €2,703,328 | €2,552,411 | -€150,916 | -5.6% |
| Land and buildings | 22 | €2,702,974 | €2,546,880 | -€156,094 | -5.8% |
| Furniture and vehicles | 24 | €354 | €5,532 | +€5,178 | +1463.1% |
| Financial fixed assets | 28 | €2,243,199 | €2,243,199 | = | 0.0% |
| Current assets | 29/58 | €508,546 | €258,970 | -€249,577 | -49.1% |
| Amounts receivable within one year | 40/41 | €252,398 | €210,980 | -€41,419 | -16.4% |
| Trade receivables | 40 | €1,148 | €2,980 | +€1,831 | +159.5% |
| Other amounts receivable | 41 | €251,250 | €208,000 | -€43,250 | -17.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €228,121 | €37,715 | -€190,405 | -83.5% |
| Deferred charges and accrued income | 490/1 | €28,027 | €10,274 | -€17,753 | -63.3% |
| Total equity and liabilities | 10/49 | €5,455,072 | €5,054,579 | -€400,493 | -7.3% |
| Equity | 10/15 | €2,516,328 | €2,519,267 | +€2,938 | +0.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €2,326,568 | €2,319,267 | -€7,301 | -0.3% |
| Tax-exempt reserves | 132 | €482,475 | €443,179 | -€39,296 | -8.1% |
| Distributable reserves | 133 | €1,844,094 | €1,876,088 | +€31,994 | +1.7% |
| Profit (loss) carried forward | 14 | -€10,240 | €0 | +€10,240 | |
| Provisions and deferred taxes | 16 | €12,072 | €11,508 | -€563 | -4.7% |
| Deferred taxes | 168 | €12,072 | €11,508 | -€563 | -4.7% |
| Amounts payable | 17/49 | €2,926,672 | €2,523,804 | -€402,868 | -13.8% |
| Amounts payable after more than one year | 17 | €405,357 | €273,890 | -€131,467 | -32.4% |
| Financial debts | 170/4 | €405,357 | €273,890 | -€131,467 | -32.4% |
| Amounts payable within one year | 42/48 | €2,314,690 | €2,063,649 | -€251,041 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €131,467 | €131,467 | = | 0.0% |
| Trade debts | 44 | €405 | €2,311 | +€1,905 | +469.9% |
| Suppliers | 440/4 | €405 | €2,311 | +€1,905 | +469.9% |
| Taxes, remuneration and social security | 45 | €293 | €720 | +€427 | +145.7% |
| Taxes | 450/3 | €293 | €720 | +€427 | +145.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,182,525 | €1,929,152 | -€253,373 | -11.6% |
| Accrued charges and deferred income | 492/3 | €206,625 | €186,265 | -€20,360 | -9.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,268 | €156,863 | +€595 | +0.4% |
| Other operating charges | 640/8 | €42,261 | €43,634 | +€1,374 | +3.3% |
| Gross operating margin | 9900 | €366,104 | €375,696 | +€9,592 | +2.6% |
| Operating profit (loss) | 9901 | €167,576 | €175,199 | +€7,623 | +4.5% |
| Financial income | 75/76B | €7,428 | €17,238 | +€9,810 | +132.1% |
| Recurring financial income | 75 | €7,428 | €17,238 | +€9,810 | +132.1% |
| Financial charges | 65/66B | €186,575 | €179,447 | -€7,128 | -3.8% |
| Recurring financial charges | 65 | €186,575 | €179,447 | -€7,128 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,572 | €12,990 | +€24,562 | |
| Transfer from deferred taxes | 780 | €563 | €563 | +€0 | 0.0% |
| Income taxes | 67/77 | €921 | €10,615 | +€9,694 | +1053.0% |
| Profit (loss) for the period | 9904 | -€11,929 | €2,938 | +€14,868 | |
| Transfer from tax-exempt reserves | 789 | €1,690 | €39,296 | +€37,606 | +2225.8% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,240 | €42,234 | +€52,474 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.