BEBOTAX: 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.
BEBOTAX
Largest movements
- Tangible fixed assets +€58,104
up €58,104 (+9.8%), from €595,464 to €653,568
of which Furniture and vehicles: +€103,513
- Receivables within one year -€31,948
down €31,948 (-3.2%), from €992,157 to €960,209
of which Trade receivables: -€35,234
- Cash -€18,081
down €18,081 (-28.3%), from €63,818 to €45,737
mainly Investment in fixed assets (net) (-€246,591) and Tax, wage and social debts (-€33,437)
- Tax, wage and social debts -€33,437
down €33,437 (-42.6%), from €78,429 to €44,993
of which Taxes: -€29,756
- Accrued charges and deferred income +€29,149
up €29,149 (+142%), from €20,591 to €49,740
- Trade debts -€26,401
down €26,401 (-14.9%), from €177,162 to €150,761
- Debts after one year +€26,222
up €26,222 (+3.4%), from €780,622 to €806,844
- Short-term financial debts -€23,979
down €23,979 (-12.0%), from €199,753 to €175,774
of which Credit institutions: -€15,836
- Gross operating margin +€67,649
up €67,649 (+22.5%), from €300,951 to €368,600
- Depreciation +€25,284
up €25,284 (+15.5%), from €163,203 to €188,487
- Financial charges +€19,279
up €19,279 (+62.5%), from €30,864 to €50,143
- Staff costs +€13,278
up €13,278 (+15.5%), from €85,932 to €99,210
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 | €1,686,411 | €1,693,475 | +€7,064 | +0.4% |
| Fixed assets | 21/28 | €596,014 | €654,118 | +€58,104 | +9.7% |
| Tangible fixed assets | 22/27 | €595,464 | €653,568 | +€58,104 | +9.8% |
| Land and buildings | 22 | €135,118 | €112,589 | -€22,528 | -16.7% |
| Plant, machinery and equipment | 23 | €172,898 | €150,017 | -€22,881 | -13.2% |
| Furniture and vehicles | 24 | €287,448 | €390,961 | +€103,513 | +36.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €1,090,398 | €1,039,358 | -€51,040 | -4.7% |
| Amounts receivable within one year | 40/41 | €992,157 | €960,209 | -€31,948 | -3.2% |
| Trade receivables | 40 | €991,885 | €956,651 | -€35,234 | -3.6% |
| Other amounts receivable | 41 | €272 | €3,559 | +€3,286 | +1,207% |
| Cash at bank and in hand | 54/58 | €63,818 | €45,737 | -€18,081 | -28.3% |
| Deferred charges and accrued income | 490/1 | €34,422 | €33,411 | -€1,011 | -2.9% |
| Total equity and liabilities | 10/49 | €1,686,411 | €1,693,475 | +€7,064 | +0.4% |
| Equity | 10/15 | €390,190 | €408,723 | +€18,534 | +4.7% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €42,500 | €42,500 | = | 0.0% |
| Distributable reserves | 133 | €42,500 | €42,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,690 | €141,223 | +€18,534 | +15.1% |
| Amounts payable | 17/49 | €1,296,221 | €1,284,752 | -€11,470 | -0.9% |
| Amounts payable after more than one year | 17 | €780,622 | €806,844 | +€26,222 | +3.4% |
| Financial debts | 170/4 | €780,622 | €806,844 | +€26,222 | +3.4% |
| Amounts payable within one year | 42/48 | €495,008 | €428,167 | -€66,841 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €35,204 | €42,919 | +€7,715 | +21.9% |
| Financial debts | 43 | €199,753 | €175,774 | -€23,979 | -12.0% |
| Credit institutions | 430/8 | €167,061 | €151,225 | -€15,836 | -9.5% |
| Other loans | 439 | €32,692 | €24,549 | -€8,143 | -24.9% |
| Trade debts | 44 | €177,162 | €150,761 | -€26,401 | -14.9% |
| Suppliers | 440/4 | €177,162 | €150,761 | -€26,401 | -14.9% |
| Taxes, remuneration and social security | 45 | €78,429 | €44,993 | -€33,437 | -42.6% |
| Taxes | 450/3 | €40,223 | €10,467 | -€29,756 | -74.0% |
| Remuneration and social security | 454/9 | €38,206 | €34,526 | -€3,681 | -9.6% |
| Other amounts payable | 47/48 | €4,460 | €13,721 | +€9,261 | +208% |
| Accrued charges and deferred income | 492/3 | €20,591 | €49,740 | +€29,149 | +142% |
| Remuneration, social security and pensions | 62 | €85,932 | €99,210 | +€13,278 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,203 | €188,487 | +€25,284 | +15.5% |
| Other operating charges | 640/8 | €5,768 | €6,748 | +€979 | +17.0% |
| Gross operating margin | 9900 | €300,951 | €368,600 | +€67,649 | +22.5% |
| Operating profit (loss) | 9901 | €46,048 | €74,156 | +€28,108 | +61.0% |
| Financial income | 75/76B | €61 | €129 | +€68 | +113% |
| Recurring financial income | 75 | €61 | €129 | +€68 | +113% |
| Financial charges | 65/66B | €30,864 | €50,143 | +€19,279 | +62.5% |
| Recurring financial charges | 65 | €30,864 | €50,143 | +€19,279 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €15,245 | €24,142 | +€8,897 | +58.4% |
| Income taxes | 67/77 | €5,040 | €5,608 | +€568 | +11.3% |
| Profit (loss) for the period | 9904 | €10,204 | €18,534 | +€8,329 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,204 | €18,534 | +€8,329 | +81.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.