BEFEMTECH: 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.
BEFEMTECH
Largest movements
- Cash +€110,035
up €110,035 (+354.9%), from €31,001 to €141,035
mainly Debts after one year (+€509,000) and Depreciation (+€75,191)
- Intangible fixed assets -€58,911
down €58,911 (-66.3%), from €88,919 to €30,009
- Tangible fixed assets +€55,989
up €55,989 (+1493.2%), from €3,750 to €59,739
- Receivables within one year +€8,577
up €8,577 (+95.8%), from €8,956 to €17,533
of which Other amounts receivable: +€9,015
- Deferred charges and accrued income +€5,232
new in 2025: €5,232
- Debts after one year +€509,000
new in 2025: €509,000
- Profit (loss) carried forward -€467,220
down €467,220 (-80.6%), from -€579,488 to -€1.0m
- Trade debts +€59,646
up €59,646 (+5068.7%), from €1,177 to €60,822
- Tax, wage and social debts +€19,318
up €19,318 (+98.6%), from €19,597 to €38,915
of which Remuneration and social security: +€19,719
- Gross operating margin -€117,786
down €117,786 (-255.5%), from -€46,104 to -€163,890
- Staff costs +€106,751
up €106,751 (+96.1%), from €111,048 to €217,799
- Financial charges +€7,020
up €7,020 (+799.6%), from €878 to €7,898
- Depreciation -€6,839
down €6,839 (-8.3%), from €82,030 to €75,191
- Other operating charges +€2,085
up €2,085 (+508.7%), from €410 to €2,494
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 | €137,075 | €257,998 | +€120,922 | +88.2% |
| Fixed assets | 21/28 | €97,119 | €94,198 | -€2,921 | -3.0% |
| Intangible fixed assets | 21 | €88,919 | €30,009 | -€58,911 | -66.3% |
| Tangible fixed assets | 22/27 | €3,750 | €59,739 | +€55,989 | +1493.2% |
| Furniture and vehicles | 24 | €3,750 | €59,739 | +€55,989 | +1493.2% |
| Financial fixed assets | 28 | €4,450 | €4,450 | = | 0.0% |
| Current assets | 29/58 | €39,956 | €163,800 | +€123,844 | +309.9% |
| Amounts receivable within one year | 40/41 | €8,956 | €17,533 | +€8,577 | +95.8% |
| Trade receivables | 40 | €438 | - | -€438 | |
| Other amounts receivable | 41 | €8,518 | €17,533 | +€9,015 | +105.8% |
| Cash at bank and in hand | 54/58 | €31,001 | €141,035 | +€110,035 | +354.9% |
| Deferred charges and accrued income | 490/1 | - | €5,232 | +€5,232 | |
| Total equity and liabilities | 10/49 | €137,075 | €257,998 | +€120,922 | +88.2% |
| Equity | 10/15 | €85,007 | -€382,213 | -€467,220 | |
| Contributions | 10/11 | €664,495 | €664,495 | = | 0.0% |
| Contributions outside capital | 11 | €664,495 | €664,495 | = | 0.0% |
| Other | 1109/19 | €664,495 | €664,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€579,488 | -€1,046,708 | -€467,220 | -80.6% |
| Amounts payable | 17/49 | €52,068 | €640,210 | +€588,143 | +1129.6% |
| Amounts payable after more than one year | 17 | - | €509,000 | +€509,000 | |
| Financial debts | 170/4 | - | €509,000 | +€509,000 | |
| Amounts payable within one year | 42/48 | €52,068 | €131,210 | +€79,143 | +152.0% |
| Financial debts | 43 | - | €2,198 | +€2,198 | |
| Credit institutions | 430/8 | - | €2,198 | +€2,198 | |
| Trade debts | 44 | €1,177 | €60,822 | +€59,646 | +5068.7% |
| Suppliers | 440/4 | €1,177 | €60,822 | +€59,646 | +5068.7% |
| Taxes, remuneration and social security | 45 | €19,597 | €38,915 | +€19,318 | +98.6% |
| Taxes | 450/3 | €4,584 | €4,183 | -€401 | -8.7% |
| Remuneration and social security | 454/9 | €15,013 | €34,733 | +€19,719 | +131.3% |
| Other amounts payable | 47/48 | €31,294 | €29,275 | -€2,019 | -6.5% |
| Non-recurring operating income | 76A | - | €4,351 | +€4,351 | |
| Remuneration, social security and pensions | 62 | €111,048 | €217,799 | +€106,751 | +96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,030 | €75,191 | -€6,839 | -8.3% |
| Other operating charges | 640/8 | €410 | €2,494 | +€2,085 | +508.7% |
| Gross operating margin | 9900 | -€46,104 | -€163,890 | -€117,786 | -255.5% |
| Operating profit (loss) | 9901 | -€239,591 | -€459,375 | -€219,783 | -91.7% |
| Financial income | 75/76B | €677 | €63 | -€614 | -90.7% |
| Recurring financial income | 75 | €677 | €63 | -€614 | -90.7% |
| Financial charges | 65/66B | €878 | €7,898 | +€7,020 | +799.6% |
| Recurring financial charges | 65 | €878 | €7,898 | +€7,020 | +799.6% |
| Profit (loss) for the period before taxes | 9903 | -€239,793 | -€467,210 | -€227,417 | -94.8% |
| Income taxes | 67/77 | €176 | €11 | -€165 | -94.0% |
| Profit (loss) for the period | 9904 | -€239,968 | -€467,220 | -€227,252 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€239,968 | -€467,220 | -€227,252 | -94.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.