BEBOFI: 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.
BEBOFI
Largest movements
- Receivables after one year -€29,459
no longer reported in 2025 (was €29,459)
- Cash +€11,764
up €11,764 (+18.8%), from €62,732 to €74,496
mainly Receivables after one year (+€29,459) and Trade debts (+€2,017)
- Receivables within one year +€8,963
up €8,963 (+2,188%), from €410 to €9,373
- Profit (loss) carried forward -€9,752
new in 2025: -€9,752
- Trade debts +€2,017
new in 2025: €2,017
- Other debts -€1,620
down €1,620 (-11.8%), from €13,776 to €12,156
- Other operating charges +€29,533
up €29,533 (+5,595%), from €528 to €30,061
- Gross operating margin +€16,507
up €16,507 (+364%), from €4,537 to €21,044
- Taxes -€1,242
no longer reported in 2025 (was €1,242)
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 | €93,974 | €84,608 | -€9,366 | -10.0% |
| Formation expenses | 20 | €826 | €526 | -€300 | -36.3% |
| Fixed assets | 21/28 | €547 | €214 | -€333 | -60.9% |
| Tangible fixed assets | 22/27 | €547 | €214 | -€333 | -60.9% |
| Furniture and vehicles | 24 | €547 | €214 | -€333 | -60.9% |
| Current assets | 29/58 | €92,600 | €83,868 | -€8,732 | -9.4% |
| Amounts receivable after more than one year | 29 | €29,459 | - | -€29,459 | |
| Other amounts receivable | 291 | €29,459 | - | -€29,459 | |
| Amounts receivable within one year | 40/41 | €410 | €9,373 | +€8,963 | +2,188% |
| Trade receivables | 40 | €410 | €9,373 | +€8,963 | +2,188% |
| Cash at bank and in hand | 54/58 | €62,732 | €74,496 | +€11,764 | +18.8% |
| Total equity and liabilities | 10/49 | €93,974 | €84,608 | -€9,366 | -10.0% |
| Equity | 10/15 | €78,452 | €68,700 | -€9,752 | -12.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €16,952 | €16,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,175 | €3,175 | = | 0.0% |
| Legal reserve | 130 | €3,175 | €3,175 | = | 0.0% |
| Distributable reserves | 133 | €13,776 | €13,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,752 | -€9,752 | |
| Amounts payable | 17/49 | €15,522 | €15,908 | +€386 | +2.5% |
| Amounts payable within one year | 42/48 | €15,522 | €15,908 | +€386 | +2.5% |
| Trade debts | 44 | - | €2,017 | +€2,017 | |
| Suppliers | 440/4 | - | €2,017 | +€2,017 | |
| Taxes, remuneration and social security | 45 | €1,746 | €1,736 | -€10 | -0.6% |
| Taxes | 450/3 | €1,746 | €1,736 | -€10 | -0.6% |
| Other amounts payable | 47/48 | €13,776 | €12,156 | -€1,620 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €633 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €30,061 | +€29,533 | +5,595% |
| Gross operating margin | 9900 | €4,537 | €21,044 | +€16,507 | +364% |
| Operating profit (loss) | 9901 | €3,376 | -€9,650 | -€13,026 | |
| Financial charges | 65/66B | €105 | €102 | -€3 | -2.8% |
| Recurring financial charges | 65 | €105 | €102 | -€3 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €3,271 | -€9,752 | -€13,023 | |
| Income taxes | 67/77 | €1,242 | - | -€1,242 | |
| Profit (loss) for the period | 9904 | €2,029 | -€9,752 | -€11,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,029 | -€9,752 | -€11,781 |
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 17 October 2026 via checked.be.