BEFER SERVICES: 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.
BEFER SERVICES
Largest movements
- Stocks and contracts +€50,500
up €50,500 (+42.6%), from €118,597 to €169,097
- Receivables within one year -€8,184
down €8,184 (-18.6%), from €43,884 to €35,699
of which Trade receivables: -€13,645
- Tangible fixed assets -€7,501
down €7,501 (-79.9%), from €9,393 to €1,893
of which Furniture and vehicles: -€6,613
- Other debts +€48,300
up €48,300 (+9.7%), from €497,121 to €545,420
- Profit (loss) carried forward -€15,716
down €15,716 (-4.4%), from -€361,168 to -€376,884
- Gross operating margin -€16,665
down €16,665, from €10,148 to -€6,517
- Other operating charges +€670
up €670 (+77.7%), from €862 to €1,532
- Depreciation -€629
down €629 (-7.7%), from €8,130 to €7,501
- Financial income -€200
down €200 (-100.0%), from €200 to €0
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 | €176,074 | €210,986 | +€34,911 | +19.8% |
| Fixed assets | 21/28 | €9,443 | €1,943 | -€7,501 | -79.4% |
| Tangible fixed assets | 22/27 | €9,393 | €1,893 | -€7,501 | -79.9% |
| Plant, machinery and equipment | 23 | €1,106 | €218 | -€888 | -80.3% |
| Furniture and vehicles | 24 | €8,287 | €1,674 | -€6,613 | -79.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €166,631 | €209,043 | +€42,412 | +25.5% |
| Stocks and contracts in progress | 3 | €118,597 | €169,097 | +€50,500 | +42.6% |
| Stocks | 30/36 | €118,597 | €169,097 | +€50,500 | +42.6% |
| Amounts receivable within one year | 40/41 | €43,884 | €35,699 | -€8,184 | -18.6% |
| Trade receivables | 40 | €43,884 | €30,239 | -€13,645 | -31.1% |
| Other amounts receivable | 41 | - | €5,461 | +€5,461 | |
| Cash at bank and in hand | 54/58 | €4,151 | €3,358 | -€793 | -19.1% |
| Deferred charges and accrued income | 490/1 | - | €890 | +€890 | |
| Total equity and liabilities | 10/49 | €176,074 | €210,986 | +€34,911 | +19.8% |
| Equity | 10/15 | -€322,125 | -€337,841 | -€15,716 | -4.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€361,168 | -€376,884 | -€15,716 | -4.4% |
| Amounts payable | 17/49 | €498,199 | €548,827 | +€50,627 | +10.2% |
| Amounts payable within one year | 42/48 | €498,199 | €548,827 | +€50,627 | +10.2% |
| Trade debts | 44 | €0 | €390 | +€390 | |
| Suppliers | 440/4 | €0 | €390 | +€390 | |
| Taxes, remuneration and social security | 45 | €1,079 | €3,017 | +€1,938 | +179.7% |
| Taxes | 450/3 | €1,079 | €3,017 | +€1,938 | +179.7% |
| Other amounts payable | 47/48 | €497,121 | €545,420 | +€48,300 | +9.7% |
| Non-recurring operating income | 76A | €25,086 | €0 | -€25,086 | -100.0% |
| Remuneration, social security and pensions | 62 | €61 | €0 | -€61 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,130 | €7,501 | -€629 | -7.7% |
| Other operating charges | 640/8 | €862 | €1,532 | +€670 | +77.7% |
| Gross operating margin | 9900 | €10,148 | -€6,517 | -€16,665 | |
| Operating profit (loss) | 9901 | €1,095 | -€15,550 | -€16,645 | |
| Financial income | 75/76B | €200 | €0 | -€200 | -100.0% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -100.0% |
| Financial charges | 65/66B | €171 | €166 | -€5 | -2.9% |
| Recurring financial charges | 65 | €171 | €166 | -€5 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €1,124 | -€15,716 | -€16,840 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,124 | -€15,716 | -€16,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,124 | -€15,716 | -€16,840 |
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 28 September 2026 via checked.be.