BEFINSOL: 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.
BEFINSOL
Largest movements
- Cash -€28,619
down €28,619 (-73.8%), from €38,760 to €10,141
mainly Debts after one year (-€26,113) and Net result for the year (-€2,897)
- Debts after one year -€26,113
down €26,113 (-34.3%), from €76,128 to €50,015
- Gross operating margin +€490
up €490 (+29.2%), from -€1,678 to -€1,188
- Financial charges -€312
down €312 (-19.2%), from €1,622 to €1,310
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 | €527,192 | €498,573 | -€28,619 | -5.4% |
| Fixed assets | 21/28 | €439,193 | €439,193 | = | 0.0% |
| Financial fixed assets | 28 | €439,193 | €439,193 | = | 0.0% |
| Current assets | 29/58 | €87,999 | €59,379 | -€28,619 | -32.5% |
| Amounts receivable within one year | 40/41 | €49,239 | €49,239 | = | 0.0% |
| Other amounts receivable | 41 | €49,239 | €49,239 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,760 | €10,141 | -€28,619 | -73.8% |
| Total equity and liabilities | 10/49 | €527,192 | €498,573 | -€28,619 | -5.4% |
| Equity | 10/15 | €424,888 | €421,991 | -€2,897 | -0.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €344,428 | €341,531 | -€2,897 | -0.8% |
| Amounts payable | 17/49 | €102,304 | €76,582 | -€25,722 | -25.1% |
| Amounts payable after more than one year | 17 | €76,128 | €50,015 | -€26,113 | -34.3% |
| Financial debts | 170/4 | €76,128 | €50,015 | -€26,113 | -34.3% |
| Amounts payable within one year | 42/48 | €26,176 | €26,567 | +€391 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €25,477 | €26,113 | +€636 | +2.5% |
| Trade debts | 44 | €699 | €454 | -€245 | -35.1% |
| Suppliers | 440/4 | €699 | €454 | -€245 | -35.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,678 | -€1,188 | +€490 | +29.2% |
| Operating profit (loss) | 9901 | -€2,065 | -€1,587 | +€478 | +23.1% |
| Financial charges | 65/66B | €1,622 | €1,310 | -€312 | -19.2% |
| Recurring financial charges | 65 | €1,622 | €1,310 | -€312 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,688 | -€2,897 | +€790 | +21.4% |
| Profit (loss) for the period | 9904 | -€3,688 | -€2,897 | +€790 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,688 | -€2,897 | +€790 | +21.4% |
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 4 October 2026 via checked.be.