BEDITIQUE: 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.
BEDITIQUE
Largest movements
- Deferred charges and accrued income +€1,250
new in 2025: €1,250
- Tangible fixed assets -€574
down €574 (-38.9%), from €1,478 to €904
of which Other tangible fixed assets: -€355
- Receivables within one year -€551
down €551 (-87.2%), from €632 to €81
of which Other amounts receivable: -€502
- Cash -€433
down €433 (-91.0%), from €475 to €43
mainly Net result for the year (-€1,481) and Deferred charges and accrued income (-€1,250)
- Other debts +€2,490
up €2,490 (+3.6%), from €69,036 to €71,526
- Profit (loss) carried forward -€1,481
down €1,481 (-1.7%), from -€87,617 to -€89,098
- Tax, wage and social debts -€683
no longer reported in 2025 (was €683)
- Trade debts -€634
down €634 (-41.6%), from €1,523 to €889
- Depreciation -€1,443
down €1,443 (-71.5%), from €2,017 to €574
- Other operating charges -€761
down €761 (-42.7%), from €1,784 to €1,023
- Gross operating margin -€733
down €733 (-76.2%), from €962 to €229
- Financial charges +€35
up €35 (+26.6%), from €130 to €164
- Financial income +€31
up €31 (+156.1%), from €20 to €52
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 | €4,085 | €3,777 | -€308 | -7.5% |
| Fixed assets | 21/28 | €1,478 | €904 | -€574 | -38.9% |
| Tangible fixed assets | 22/27 | €1,478 | €904 | -€574 | -38.9% |
| Plant, machinery and equipment | 23 | €565 | €345 | -€220 | -38.9% |
| Other tangible fixed assets | 26 | €913 | €559 | -€355 | -38.8% |
| Current assets | 29/58 | €2,607 | €2,874 | +€266 | +10.2% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €632 | €81 | -€551 | -87.2% |
| Trade receivables | 40 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €583 | €81 | -€502 | -86.1% |
| Cash at bank and in hand | 54/58 | €475 | €43 | -€433 | -91.0% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €4,085 | €3,777 | -€308 | -7.5% |
| Equity | 10/15 | -€67,157 | -€68,638 | -€1,481 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,617 | -€89,098 | -€1,481 | -1.7% |
| Amounts payable | 17/49 | €71,242 | €72,415 | +€1,173 | +1.6% |
| Amounts payable within one year | 42/48 | €71,242 | €72,415 | +€1,173 | +1.6% |
| Trade debts | 44 | €1,523 | €889 | -€634 | -41.6% |
| Suppliers | 440/4 | €1,523 | €889 | -€634 | -41.6% |
| Taxes, remuneration and social security | 45 | €683 | - | -€683 | |
| Taxes | 450/3 | €683 | - | -€683 | |
| Other amounts payable | 47/48 | €69,036 | €71,526 | +€2,490 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,017 | €574 | -€1,443 | -71.5% |
| Other operating charges | 640/8 | €1,784 | €1,023 | -€761 | -42.7% |
| Gross operating margin | 9900 | €962 | €229 | -€733 | -76.2% |
| Operating profit (loss) | 9901 | -€2,839 | -€1,368 | +€1,471 | +51.8% |
| Financial income | 75/76B | €20 | €52 | +€31 | +156.1% |
| Recurring financial income | 75 | €20 | €52 | +€31 | +156.1% |
| Financial charges | 65/66B | €130 | €164 | +€35 | +26.6% |
| Recurring financial charges | 65 | €130 | €164 | +€35 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,949 | -€1,481 | +€1,468 | +49.8% |
| Profit (loss) for the period | 9904 | -€2,949 | -€1,481 | +€1,468 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,949 | -€1,481 | +€1,468 | +49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.