BeContent: 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.
BeContent
Largest movements
- Cash -€162,324
down €162,324 (-66.0%), from €245,974 to €83,650
mainly Receivables within one year (-€116,470) and Trade debts (-€53,074)
- Receivables within one year +€116,470
up €116,470 (+83.5%), from €139,530 to €256,000
of which Trade receivables: +€107,224
- Tangible fixed assets -€26,814
down €26,814 (-4.1%), from €655,846 to €629,032
of which Land and buildings: -€50,101
- Trade debts -€53,074
down €53,074 (-28.7%), from €184,616 to €131,543
- Debts after one year -€47,279
down €47,279 (-8.0%), from €591,158 to €543,879
- Reserves +€28,353
up €28,353 (+47.6%), from €59,585 to €87,938
of which Distributable reserves: +€28,353
- Gross operating margin -€44,065
down €44,065 (-24.0%), from €183,815 to €139,750
- Staff costs +€25,659
new in 2025: €25,659
- Taxes -€16,373
down €16,373 (-60.4%), from €27,128 to €10,755
- Financial charges -€2,837
down €2,837 (-15.9%), from €17,850 to €15,012
- Depreciation -€2,226
down €2,226 (-3.9%), from €56,558 to €54,332
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 | €1,049,607 | €986,253 | -€63,354 | -6.0% |
| Fixed assets | 21/28 | €655,846 | €629,032 | -€26,814 | -4.1% |
| Tangible fixed assets | 22/27 | €655,846 | €629,032 | -€26,814 | -4.1% |
| Land and buildings | 22 | €650,846 | €600,745 | -€50,101 | -7.7% |
| Plant, machinery and equipment | 23 | €1,103 | €1,813 | +€710 | +64.4% |
| Furniture and vehicles | 24 | €3,898 | €26,475 | +€22,577 | +579.2% |
| Current assets | 29/58 | €393,761 | €357,221 | -€36,540 | -9.3% |
| Amounts receivable within one year | 40/41 | €139,530 | €256,000 | +€116,470 | +83.5% |
| Trade receivables | 40 | €139,530 | €246,754 | +€107,224 | +76.8% |
| Other amounts receivable | 41 | - | €9,245 | +€9,245 | |
| Cash at bank and in hand | 54/58 | €245,974 | €83,650 | -€162,324 | -66.0% |
| Deferred charges and accrued income | 490/1 | €8,257 | €17,571 | +€9,314 | +112.8% |
| Total equity and liabilities | 10/49 | €1,049,607 | €986,253 | -€63,354 | -6.0% |
| Equity | 10/15 | €121,085 | €149,438 | +€28,353 | +23.4% |
| 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 | €59,585 | €87,938 | +€28,353 | +47.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €53,435 | €81,788 | +€28,353 | +53.1% |
| Provisions and deferred taxes | 16 | €14,020 | €14,020 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,020 | €14,020 | = | 0.0% |
| Major repairs and maintenance | 162 | €14,020 | €14,020 | = | 0.0% |
| Amounts payable | 17/49 | €914,501 | €822,794 | -€91,707 | -10.0% |
| Amounts payable after more than one year | 17 | €591,158 | €543,879 | -€47,279 | -8.0% |
| Financial debts | 170/4 | €591,158 | €543,879 | -€47,279 | -8.0% |
| Amounts payable within one year | 42/48 | €318,269 | €274,329 | -€43,939 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €61,189 | €68,977 | +€7,788 | +12.7% |
| Trade debts | 44 | €184,616 | €131,543 | -€53,074 | -28.7% |
| Suppliers | 440/4 | €184,616 | €131,543 | -€53,074 | -28.7% |
| Taxes, remuneration and social security | 45 | €12,463 | €22,809 | +€10,346 | +83.0% |
| Taxes | 450/3 | €12,463 | €17,144 | +€4,681 | +37.6% |
| Remuneration and social security | 454/9 | - | €5,665 | +€5,665 | |
| Other amounts payable | 47/48 | €60,000 | €51,000 | -€9,000 | -15.0% |
| Accrued charges and deferred income | 492/3 | €5,075 | €4,586 | -€489 | -9.6% |
| Remuneration, social security and pensions | 62 | - | €25,659 | +€25,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,558 | €54,332 | -€2,226 | -3.9% |
| Other operating charges | 640/8 | €5,265 | €5,638 | +€374 | +7.1% |
| Gross operating margin | 9900 | €183,815 | €139,750 | -€44,065 | -24.0% |
| Operating profit (loss) | 9901 | €121,992 | €54,120 | -€67,872 | -55.6% |
| Financial charges | 65/66B | €17,850 | €15,012 | -€2,837 | -15.9% |
| Recurring financial charges | 65 | €17,850 | €15,012 | -€2,837 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €104,143 | €39,108 | -€65,035 | -62.4% |
| Income taxes | 67/77 | €27,128 | €10,755 | -€16,373 | -60.4% |
| Profit (loss) for the period | 9904 | €77,015 | €28,353 | -€48,662 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,015 | €28,353 | -€48,662 | -63.2% |
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 8 October 2026 via checked.be.