BEBOMAT: 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.
What changed
BEBOMAT
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,173
2024 · -€47,369+€53,542
Equity
€741,345
2024 · €764,336-€22,991
Cash
€81,000
2024 · €60,383+€20,618
Balance sheet total
€1.6m
2024 · €1.6m-€30,615
Largest movements
Assets
- Tangible fixed assets -€36,752
down €36,752 (-95.3%), from €38,569 to €1,816
of which Furniture and vehicles: -€36,079
- Receivables within one year -€28,884
down €28,884 (-3.6%), from €804,577 to €775,693
of which Trade receivables: -€97,384
- Cash +€20,618
up €20,618 (+34.1%), from €60,383 to €81,000
mainly Depreciation (+€35,592) and Receivables within one year (+€28,884)
Equity and liabilities
- Reserves -€22,991
down €22,991 (-3.3%), from €702,336 to €679,345
of which Distributable reserves: -€22,991
- Other debts -€17,416
down €17,416 (-6.8%), from €256,144 to €238,729
Income statement
- Turnover -€3.6m
no longer reported in 2025 (was €3.6m)
- Purchases and services -€3.3m
no longer reported in 2025 (was €3.3m)
- Gross operating margin +€59,535
up €59,535 (+15.8%), from €376,676 to €436,211
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.
Result 2024
-€47,369
Gross operating margin
+€59,535
Staff costs
-€21,675
Depreciation
+€15,751
Write-downs
-€1,556
Other operating charges
-€1,893
Other operating items
+€150
Financial income
+€1,839
Financial charges
+€832
Taxes
+€2,059
Deferred taxes and other
-€1,500
Result 2025
€6,173
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€26,448
Investment
+€1,160
Financing
-€6,990
Cash 2024
€60,383
From operations (derived)
+€26,448
Net result for the year
+€6,173
Depreciation
+€35,592
Stocks and contracts
-€9,236
Receivables within one year
+€28,884
Deferred charges and accrued income
-€5,167
Trade debts
-€12,468
Tax, wage and social debts
+€86
Other debts
-€17,416
Investment (derived)
+€1,160
Investment in fixed assets (net)
+€1,160
Financing
-€6,990
Debts after one year
+€12,009
Current portion of long-term debt
+€10,165
Contributions, distributions and other
-€29,164
Cash 2025
€81,000
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,629,884 | €1,599,268 | -€30,615 | -1.9% |
| Fixed assets | 21/28 | €38,569 | €1,816 | -€36,752 | -95.3% |
| Tangible fixed assets | 22/27 | €38,569 | €1,816 | -€36,752 | -95.3% |
| Plant, machinery and equipment | 23 | €1,903 | €1,230 | -€674 | -35.4% |
| Furniture and vehicles | 24 | €36,665 | €587 | -€36,079 | -98.4% |
| Current assets | 29/58 | €1,591,315 | €1,597,452 | +€6,137 | +0.4% |
| Stocks and contracts in progress | 3 | €706,285 | €715,521 | +€9,236 | +1.3% |
| Stocks | 30/36 | €706,285 | €715,521 | +€9,236 | +1.3% |
| Amounts receivable within one year | 40/41 | €804,577 | €775,693 | -€28,884 | -3.6% |
| Trade receivables | 40 | €675,598 | €578,214 | -€97,384 | -14.4% |
| Other amounts receivable | 41 | €128,979 | €197,480 | +€68,500 | +53.1% |
| Cash at bank and in hand | 54/58 | €60,383 | €81,000 | +€20,618 | +34.1% |
| Deferred charges and accrued income | 490/1 | €20,070 | €25,237 | +€5,167 | +25.7% |
| Total equity and liabilities | 10/49 | €1,629,884 | €1,599,268 | -€30,615 | -1.9% |
| Equity | 10/15 | €764,336 | €741,345 | -€22,991 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €702,336 | €679,345 | -€22,991 | -3.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €696,136 | €673,145 | -€22,991 | -3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €865,548 | €857,923 | -€7,625 | -0.9% |
| Amounts payable after more than one year | 17 | - | €12,009 | +€12,009 | |
| Financial debts | 170/4 | - | €12,009 | +€12,009 | |
| Amounts payable within one year | 42/48 | €865,548 | €845,914 | -€19,634 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €12,756 | €22,921 | +€10,165 | +79.7% |
| Trade debts | 44 | €530,759 | €518,291 | -€12,468 | -2.3% |
| Suppliers | 440/4 | €530,759 | €518,291 | -€12,468 | -2.3% |
| Taxes, remuneration and social security | 45 | €65,888 | €65,973 | +€86 | +0.1% |
| Taxes | 450/3 | €58,329 | €58,106 | -€223 | -0.4% |
| Remuneration and social security | 454/9 | €7,558 | €7,867 | +€309 | +4.1% |
| Other amounts payable | 47/48 | €256,144 | €238,729 | -€17,416 | -6.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €3,645,916 | - | -€3.6m | |
| Non-recurring operating income | 76A | €3,596 | €4,631 | +€1,035 | +28.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,284,909 | - | -€3.3m | |
| Remuneration, social security and pensions | 62 | €349,252 | €370,927 | +€21,675 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,344 | €35,592 | -€15,751 | -30.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,527 | €17,083 | +€1,556 | +10.0% |
| Other operating charges | 640/8 | €16,373 | €18,266 | +€1,893 | +11.6% |
| Non-recurring operating charges | 66A | €250 | €100 | -€150 | -60.0% |
| Gross operating margin | 9900 | €376,676 | €436,211 | +€59,535 | +15.8% |
| Operating profit (loss) | 9901 | -€56,069 | -€5,757 | +€50,312 | +89.7% |
| Financial income | 75/76B | €15,895 | €17,734 | +€1,839 | +11.6% |
| Recurring financial income | 75 | €15,895 | €17,734 | +€1,839 | +11.6% |
| Financial charges | 65/66B | €5,682 | €4,850 | -€832 | -14.6% |
| Recurring financial charges | 65 | €5,682 | €4,850 | -€832 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,855 | €7,127 | +€52,983 | |
| Transfer from deferred taxes | 780 | €1,500 | €0 | -€1,500 | -100% |
| Income taxes | 67/77 | €3,013 | €954 | -€2,059 | -68.3% |
| Profit (loss) for the period | 9904 | -€47,369 | €6,173 | +€53,542 | |
| Transfer from tax-exempt reserves | 789 | €4,500 | €0 | -€4,500 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,869 | €6,173 | +€49,042 |
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 13 October 2026 via checked.be.