BEDRIJVENTEKOOP: 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.
BEDRIJVENTEKOOP
Largest movements
- Cash +€32,750
up €32,750 (+59.7%), from €54,817 to €87,567
mainly Other debts (+€35,206) and Net result for the year (+€33,826)
- Receivables within one year +€13,271
up €13,271 (+17.0%), from €78,061 to €91,332
of which Trade receivables: +€10,878
- Other debts +€35,206
up €35,206 (+38.1%), from €92,500 to €127,706
- Trade debts +€9,942
up €9,942 (+437.4%), from €2,273 to €12,216
- Gross operating margin -€34,414
down €34,414 (-27.7%), from €124,254 to €89,839
- Staff costs +€16,802
up €16,802 (+57.8%), from €29,057 to €45,859
- Other operating charges +€6,480
up €6,480 (+5491.7%), from €118 to €6,598
- Depreciation +€2,251
up €2,251 (+322.6%), from €698 to €2,949
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 | €136,369 | €181,339 | +€44,971 | +33.0% |
| Fixed assets | 21/28 | €3,260 | €2,206 | -€1,055 | -32.3% |
| Tangible fixed assets | 22/27 | €3,260 | €2,206 | -€1,055 | -32.3% |
| Furniture and vehicles | 24 | €3,260 | €2,206 | -€1,055 | -32.3% |
| Current assets | 29/58 | €133,108 | €179,133 | +€46,025 | +34.6% |
| Amounts receivable within one year | 40/41 | €78,061 | €91,332 | +€13,271 | +17.0% |
| Trade receivables | 40 | €75,880 | €86,758 | +€10,878 | +14.3% |
| Other amounts receivable | 41 | €2,181 | €4,574 | +€2,394 | +109.8% |
| Cash at bank and in hand | 54/58 | €54,817 | €87,567 | +€32,750 | +59.7% |
| Deferred charges and accrued income | 490/1 | €230 | €235 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €136,369 | €181,339 | +€44,971 | +33.0% |
| Equity | 10/15 | €30,373 | €30,699 | +€326 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,913 | €10,239 | +€326 | +3.3% |
| Amounts payable | 17/49 | €105,996 | €150,640 | +€44,645 | +42.1% |
| Amounts payable within one year | 42/48 | €105,246 | €149,890 | +€44,645 | +42.4% |
| Trade debts | 44 | €2,273 | €12,216 | +€9,942 | +437.4% |
| Suppliers | 440/4 | €2,273 | €12,216 | +€9,942 | +437.4% |
| Taxes, remuneration and social security | 45 | €10,472 | €9,969 | -€504 | -4.8% |
| Taxes | 450/3 | €6,787 | €4,467 | -€2,320 | -34.2% |
| Remuneration and social security | 454/9 | €3,685 | €5,502 | +€1,816 | +49.3% |
| Other amounts payable | 47/48 | €92,500 | €127,706 | +€35,206 | +38.1% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €29,057 | €45,859 | +€16,802 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €2,949 | +€2,251 | +322.6% |
| Other operating charges | 640/8 | €118 | €6,598 | +€6,480 | +5491.7% |
| Gross operating margin | 9900 | €124,254 | €89,839 | -€34,414 | -27.7% |
| Operating profit (loss) | 9901 | €94,381 | €34,433 | -€59,948 | -63.5% |
| Financial income | 75/76B | €1 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €301 | €275 | -€26 | -8.6% |
| Recurring financial charges | 65 | €301 | €275 | -€26 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €94,081 | €34,159 | -€59,922 | -63.7% |
| Income taxes | 67/77 | €814 | €333 | -€480 | -59.0% |
| Profit (loss) for the period | 9904 | €93,268 | €33,826 | -€59,442 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,268 | €33,826 | -€59,442 | -63.7% |
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.