BEBOC: 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.
BEBOC
Largest movements
- Tangible fixed assets -€11,842
down €11,842 (-7.2%), from €164,325 to €152,483
- Deferred charges and accrued income -€2,854
no longer reported in 2025 (was €2,854)
- Debts after one year -€19,523
no longer reported in 2025 (was €19,523)
- Current portion of long-term debt -€19,258
no longer reported in 2025 (was €19,258)
- Other debts +€15,000
up €15,000 (+22.9%), from €65,609 to €80,609
- Profit (loss) carried forward +€8,421
no longer reported in 2025 (was -€8,421)
- Trade debts -€2,854
no longer reported in 2025 (was €2,854)
- Taxes +€641
new in 2025: €641
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 | €168,823 | €152,876 | -€15,947 | -9.4% |
| Fixed assets | 21/28 | €164,325 | €152,483 | -€11,842 | -7.2% |
| Tangible fixed assets | 22/27 | €164,325 | €152,483 | -€11,842 | -7.2% |
| Land and buildings | 22 | €164,325 | €152,483 | -€11,842 | -7.2% |
| Current assets | 29/58 | €4,498 | €393 | -€4,105 | -91.3% |
| Cash at bank and in hand | 54/58 | €1,645 | €393 | -€1,252 | -76.1% |
| Deferred charges and accrued income | 490/1 | €2,854 | - | -€2,854 | |
| Total equity and liabilities | 10/49 | €168,823 | €152,876 | -€15,947 | -9.4% |
| Equity | 10/15 | €61,579 | €71,625 | +€10,046 | +16.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | - | €1,625 | +€1,625 | |
| Non-distributable reserves | 130/1 | - | €81 | +€81 | |
| Legal reserve | 130 | - | €81 | +€81 | |
| Distributable reserves | 133 | - | €1,544 | +€1,544 | |
| Profit (loss) carried forward | 14 | -€8,421 | - | +€8,421 | |
| Amounts payable | 17/49 | €107,244 | €81,251 | -€25,994 | -24.2% |
| Amounts payable after more than one year | 17 | €19,523 | - | -€19,523 | |
| Financial debts | 170/4 | €19,523 | - | -€19,523 | |
| Amounts payable within one year | 42/48 | €87,721 | €81,251 | -€6,471 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €19,258 | - | -€19,258 | |
| Trade debts | 44 | €2,854 | - | -€2,854 | |
| Suppliers | 440/4 | €2,854 | - | -€2,854 | |
| Taxes, remuneration and social security | 45 | - | €641 | +€641 | |
| Taxes | 450/3 | - | €641 | +€641 | |
| Other amounts payable | 47/48 | €65,609 | €80,609 | +€15,000 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,573 | €14,699 | +€126 | +0.9% |
| Other operating charges | 640/8 | €3,242 | €3,367 | +€125 | +3.8% |
| Gross operating margin | 9900 | €29,889 | €29,892 | +€3 | 0.0% |
| Operating profit (loss) | 9901 | €12,074 | €11,826 | -€248 | -2.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,351 | €1,140 | -€211 | -15.6% |
| Recurring financial charges | 65 | €1,351 | €1,140 | -€211 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €10,723 | €10,688 | -€35 | -0.3% |
| Income taxes | 67/77 | - | €641 | +€641 | |
| Profit (loss) for the period | 9904 | €10,723 | €10,046 | -€677 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,723 | €10,046 | -€677 | -6.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.