BeFab: 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.
BeFab
Largest movements
- Cash +€27,988
up €27,988 (+32.3%), from €86,624 to €114,613
mainly Net result for the year (+€108,243) and Other debts (+€30,863)
- Tangible fixed assets -€4,382
down €4,382 (-31.1%), from €14,098 to €9,716
of which Other tangible fixed assets: -€3,716
- Other debts +€30,863
up €30,863 (+31.8%), from €96,930 to €127,792
- Trade debts -€5,123
down €5,123 (-55.2%), from €9,287 to €4,163
- Tax, wage and social debts -€2,088
down €2,088 (-27.7%), from €7,544 to €5,456
- Gross operating margin +€27,287
up €27,287 (+22.6%), from €120,702 to €147,989
- Taxes +€8,112
up €8,112 (+31.3%), from €25,918 to €34,030
- Depreciation -€2,475
down €2,475 (-36.1%), from €6,857 to €4,382
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,021 | €152,915 | +€23,894 | +18.5% |
| Fixed assets | 21/28 | €14,098 | €9,716 | -€4,382 | -31.1% |
| Tangible fixed assets | 22/27 | €14,098 | €9,716 | -€4,382 | -31.1% |
| Furniture and vehicles | 24 | €666 | - | -€666 | |
| Other tangible fixed assets | 26 | €13,432 | €9,716 | -€3,716 | -27.7% |
| Current assets | 29/58 | €114,922 | €143,199 | +€28,277 | +24.6% |
| Amounts receivable within one year | 40/41 | €21,850 | €22,344 | +€494 | +2.3% |
| Trade receivables | 40 | €21,850 | €22,158 | +€307 | +1.4% |
| Other amounts receivable | 41 | - | €187 | +€187 | |
| Cash at bank and in hand | 54/58 | €86,624 | €114,613 | +€27,988 | +32.3% |
| Deferred charges and accrued income | 490/1 | €6,448 | €6,242 | -€206 | -3.2% |
| Total equity and liabilities | 10/49 | €129,021 | €152,915 | +€23,894 | +18.5% |
| Equity | 10/15 | €15,260 | €15,503 | +€243 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,000 | €1,243 | +€243 | +24.3% |
| Amounts payable | 17/49 | €113,761 | €137,412 | +€23,651 | +20.8% |
| Amounts payable within one year | 42/48 | €113,761 | €137,412 | +€23,651 | +20.8% |
| Trade debts | 44 | €9,287 | €4,163 | -€5,123 | -55.2% |
| Suppliers | 440/4 | €9,287 | €4,163 | -€5,123 | -55.2% |
| Taxes, remuneration and social security | 45 | €7,544 | €5,456 | -€2,088 | -27.7% |
| Taxes | 450/3 | €7,544 | €5,456 | -€2,088 | -27.7% |
| Other amounts payable | 47/48 | €96,930 | €127,792 | +€30,863 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,857 | €4,382 | -€2,475 | -36.1% |
| Other operating charges | 640/8 | €2,131 | €1,686 | -€446 | -20.9% |
| Gross operating margin | 9900 | €120,702 | €147,989 | +€27,287 | +22.6% |
| Operating profit (loss) | 9901 | €111,713 | €141,921 | +€30,208 | +27.0% |
| Financial income | 75/76B | €556 | €534 | -€22 | -4.0% |
| Recurring financial income | 75 | €556 | €534 | -€22 | -4.0% |
| Financial charges | 65/66B | €367 | €183 | -€185 | -50.3% |
| Recurring financial charges | 65 | €367 | €183 | -€185 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €111,902 | €142,272 | +€30,370 | +27.1% |
| Income taxes | 67/77 | €25,918 | €34,030 | +€8,112 | +31.3% |
| Profit (loss) for the period | 9904 | €85,984 | €108,243 | +€22,258 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,984 | €108,243 | +€22,258 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.