BEFIMMO Property Services: 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.
BEFIMMO Property Services
Largest movements
- Cash -€4.2m
down €4.2m (-86.3%), from €4.9m to €667,347
mainly Deferred charges and accrued income (-€3.2m) and Receivables within one year (-€859,579)
- Deferred charges and accrued income +€3.2m
up €3.2m (+18.8%), from €17.2m to €20.4m
- Receivables within one year +€859,579
up €859,579 (+16.1%), from €5.3m to €6.2m
of which Trade receivables: +€887,020
- Current investments +€700,000
new in 2025: €700,000
- Advances received -€761,636
down €761,636 (-3.6%), from €20.9m to €20.1m
- Tax, wage and social debts +€585,544
up €585,544 (+55.7%), from €1.1m to €1.6m
of which Taxes: +€741,830
- Trade debts +€510,697
up €510,697 (+11.0%), from €4.7m to €5.2m
- Staff costs -€192,554
down €192,554 (-8.0%), from €2.4m to €2.2m
- Gross operating margin +€81,864
up €81,864 (+3.3%), from €2.5m to €2.6m
- Other operating charges +€65,743
up €65,743 (+6795.0%), from €968 to €66,711
- Financial income -€33,488
down €33,488 (-43.7%), from €76,692 to €43,204
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 | €27,375,160 | €27,966,326 | +€591,166 | +2.2% |
| Fixed assets | 21/28 | €179 | €179 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Financial fixed assets | 28 | €179 | €179 | = | 0.0% |
| Current assets | 29/58 | €27,374,981 | €27,966,147 | +€591,166 | +2.2% |
| Amounts receivable within one year | 40/41 | €5,349,752 | €6,209,331 | +€859,579 | +16.1% |
| Trade receivables | 40 | €5,310,554 | €6,197,574 | +€887,020 | +16.7% |
| Other amounts receivable | 41 | €39,198 | €11,757 | -€27,440 | -70.0% |
| Current investments | 50/53 | - | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €4,855,259 | €667,347 | -€4.2m | -86.3% |
| Deferred charges and accrued income | 490/1 | €17,169,970 | €20,389,468 | +€3.2m | +18.8% |
| Total equity and liabilities | 10/49 | €27,375,160 | €27,966,326 | +€591,166 | +2.2% |
| Equity | 10/15 | €752,376 | €1,007,214 | +€254,838 | +33.9% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €27,743 | €27,743 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,743 | €27,743 | = | 0.0% |
| Legal reserve | 130 | €27,743 | €27,743 | = | 0.0% |
| Profit (loss) carried forward | 14 | €476,633 | €731,471 | +€254,838 | +53.5% |
| Amounts payable | 17/49 | €26,622,784 | €26,959,112 | +€336,328 | +1.3% |
| Amounts payable within one year | 42/48 | €26,622,784 | €26,957,389 | +€334,605 | +1.3% |
| Trade debts | 44 | €4,661,658 | €5,172,355 | +€510,697 | +11.0% |
| Suppliers | 440/4 | €4,661,658 | €5,172,355 | +€510,697 | +11.0% |
| Advances received on contracts in progress | 46 | €20,910,585 | €20,148,949 | -€761,636 | -3.6% |
| Taxes, remuneration and social security | 45 | €1,050,541 | €1,636,085 | +€585,544 | +55.7% |
| Taxes | 450/3 | €618,265 | €1,360,095 | +€741,830 | +120.0% |
| Remuneration and social security | 454/9 | €432,276 | €275,990 | -€156,286 | -36.2% |
| Accrued charges and deferred income | 492/3 | - | €1,723 | +€1,723 | |
| Remuneration, social security and pensions | 62 | €2,412,619 | €2,220,065 | -€192,554 | -8.0% |
| Other operating charges | 640/8 | €968 | €66,711 | +€65,743 | +6795.0% |
| Gross operating margin | 9900 | €2,493,595 | €2,575,459 | +€81,864 | +3.3% |
| Operating profit (loss) | 9901 | €80,009 | €288,683 | +€208,674 | +260.8% |
| Financial income | 75/76B | €76,692 | €43,204 | -€33,488 | -43.7% |
| Recurring financial income | 75 | €76,692 | €43,204 | -€33,488 | -43.7% |
| Financial charges | 65/66B | €19,870 | €16,958 | -€2,913 | -14.7% |
| Recurring financial charges | 65 | €19,870 | €16,958 | -€2,913 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €136,830 | €314,930 | +€178,099 | +130.2% |
| Income taxes | 67/77 | €63,049 | €60,092 | -€2,957 | -4.7% |
| Profit (loss) for the period | 9904 | €73,781 | €254,838 | +€181,057 | +245.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,781 | €254,838 | +€181,057 | +245.4% |
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.