BEDELUX: 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.
BEDELUX
Largest movements
- Cash -€22,791
down €22,791 (-28.9%), from €78,896 to €56,104
mainly Investment in fixed assets (net) (-€27,291) and Net result for the year (-€9,334)
- Tangible fixed assets +€20,124
up €20,124 (+43.3%), from €46,470 to €66,594
of which Furniture and vehicles: +€20,404
- Reserves -€9,334
down €9,334 (-8.4%), from €111,085 to €101,751
of which Distributable reserves: -€7,474
- Tax, wage and social debts +€3,841
up €3,841 (+419.7%), from €915 to €4,756
- Debts after one year +€1,388
new in 2024: €1,388
- Other operating charges +€5,277
up €5,277 (+579.1%), from €911 to €6,188
- Gross operating margin -€4,339
down €4,339 (-48.6%), from €8,925 to €4,586
- Depreciation +€1,325
up €1,325 (+22.7%), from €5,842 to €7,167
- Taxes -€1,009
down €1,009 (-78.0%), from €1,294 to €285
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,776 | €126,922 | -€3,853 | -2.9% |
| Fixed assets | 21/28 | €46,470 | €66,594 | +€20,124 | +43.3% |
| Tangible fixed assets | 22/27 | €46,470 | €66,594 | +€20,124 | +43.3% |
| Plant, machinery and equipment | 23 | €356 | €76 | -€280 | -78.7% |
| Furniture and vehicles | 24 | €46,115 | €66,518 | +€20,404 | +44.2% |
| Current assets | 29/58 | €84,305 | €60,328 | -€23,977 | -28.4% |
| Amounts receivable within one year | 40/41 | €5,410 | €4,224 | -€1,186 | -21.9% |
| Trade receivables | 40 | €1,704 | €1,509 | -€195 | -11.4% |
| Other amounts receivable | 41 | €3,706 | €2,715 | -€991 | -26.7% |
| Cash at bank and in hand | 54/58 | €78,896 | €56,104 | -€22,791 | -28.9% |
| Total equity and liabilities | 10/49 | €130,776 | €126,922 | -€3,853 | -2.9% |
| Equity | 10/15 | €129,685 | €120,351 | -€9,334 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,085 | €101,751 | -€9,334 | -8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €1,450 | €1,450 | = | 0.0% |
| Distributable reserves | 133 | €107,775 | €100,301 | -€7,474 | -6.9% |
| Amounts payable | 17/49 | €1,091 | €6,571 | +€5,480 | +502.4% |
| Amounts payable after more than one year | 17 | - | €1,388 | +€1,388 | |
| Other amounts payable | 178/9 | - | €1,388 | +€1,388 | |
| Amounts payable within one year | 42/48 | €1,091 | €5,183 | +€4,092 | +375.1% |
| Trade debts | 44 | €176 | €426 | +€251 | +142.5% |
| Suppliers | 440/4 | €176 | €426 | +€251 | +142.5% |
| Taxes, remuneration and social security | 45 | €915 | €4,756 | +€3,841 | +419.7% |
| Taxes | 450/3 | €915 | €4,756 | +€3,841 | +419.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,842 | €7,167 | +€1,325 | +22.7% |
| Other operating charges | 640/8 | €911 | €6,188 | +€5,277 | +579.1% |
| Gross operating margin | 9900 | €8,925 | €4,586 | -€4,339 | -48.6% |
| Operating profit (loss) | 9901 | €2,172 | -€8,769 | -€10,941 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €260 | €280 | +€19 | +7.5% |
| Recurring financial charges | 65 | €260 | €280 | +€19 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €1,912 | -€9,049 | -€10,960 | |
| Income taxes | 67/77 | €1,294 | €285 | -€1,009 | -78.0% |
| Profit (loss) for the period | 9904 | €618 | -€9,334 | -€9,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €618 | -€9,334 | -€9,952 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.