BeFIT: 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.
BeFIT
Largest movements
- Receivables within one year +€48,660
up €48,660 (+50.4%), from €96,481 to €145,141
of which Trade receivables: +€41,400
- Tangible fixed assets -€25,803
down €25,803 (-29.2%), from €88,395 to €62,592
of which Land and buildings: -€19,624
- Reserves +€54,293
up €54,293 (+23.2%), from €233,783 to €288,076
of which Distributable reserves: +€54,293
- Other debts -€41,962
down €41,962 (-93.8%), from €44,716 to €2,753
- Trade debts +€19,379
up €19,379 (+62.9%), from €30,808 to €50,187
- Debts after one year -€7,055
down €7,055 (-60.0%), from €11,760 to €4,705
- Gross operating margin -€10,816
down €10,816 (-9.4%), from €115,057 to €104,241
- Depreciation -€7,037
down €7,037 (-20.5%), from €34,369 to €27,332
- Other operating charges -€3,349
down €3,349 (-73.5%), from €4,559 to €1,210
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 | €337,096 | €360,136 | +€23,040 | +6.8% |
| Fixed assets | 21/28 | €88,395 | €62,592 | -€25,803 | -29.2% |
| Tangible fixed assets | 22/27 | €88,395 | €62,592 | -€25,803 | -29.2% |
| Land and buildings | 22 | €76,406 | €56,782 | -€19,624 | -25.7% |
| Plant, machinery and equipment | 23 | €3,976 | €3,993 | +€18 | +0.5% |
| Furniture and vehicles | 24 | €8,013 | €1,816 | -€6,197 | -77.3% |
| Current assets | 29/58 | €248,701 | €297,544 | +€48,843 | +19.6% |
| Amounts receivable within one year | 40/41 | €96,481 | €145,141 | +€48,660 | +50.4% |
| Trade receivables | 40 | €86,323 | €127,724 | +€41,400 | +48.0% |
| Other amounts receivable | 41 | €10,158 | €17,418 | +€7,260 | +71.5% |
| Cash at bank and in hand | 54/58 | €151,302 | €151,831 | +€529 | +0.3% |
| Deferred charges and accrued income | 490/1 | €918 | €572 | -€346 | -37.7% |
| Total equity and liabilities | 10/49 | €337,096 | €360,136 | +€23,040 | +6.8% |
| Equity | 10/15 | €233,883 | €288,176 | +€54,293 | +23.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €233,783 | €288,076 | +€54,293 | +23.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €215,033 | €269,326 | +€54,293 | +25.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,213 | €71,960 | -€31,253 | -30.3% |
| Amounts payable after more than one year | 17 | €11,760 | €4,705 | -€7,055 | -60.0% |
| Financial debts | 170/4 | €11,760 | €4,705 | -€7,055 | -60.0% |
| Amounts payable within one year | 42/48 | €85,792 | €61,629 | -€24,163 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €7,055 | €7,055 | = | 0.0% |
| Trade debts | 44 | €30,808 | €50,187 | +€19,379 | +62.9% |
| Suppliers | 440/4 | €30,808 | €50,187 | +€19,379 | +62.9% |
| Taxes, remuneration and social security | 45 | €3,213 | €1,634 | -€1,580 | -49.2% |
| Taxes | 450/3 | €3,213 | €1,634 | -€1,580 | -49.2% |
| Other amounts payable | 47/48 | €44,716 | €2,753 | -€41,962 | -93.8% |
| Accrued charges and deferred income | 492/3 | €5,661 | €5,626 | -€35 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,369 | €27,332 | -€7,037 | -20.5% |
| Other operating charges | 640/8 | €4,559 | €1,210 | -€3,349 | -73.5% |
| Gross operating margin | 9900 | €115,057 | €104,241 | -€10,816 | -9.4% |
| Operating profit (loss) | 9901 | €76,129 | €75,699 | -€431 | -0.6% |
| Financial income | 75/76B | €1,588 | €786 | -€803 | -50.5% |
| Recurring financial income | 75 | €1,588 | €786 | -€803 | -50.5% |
| Financial charges | 65/66B | €1,979 | €1,215 | -€764 | -38.6% |
| Recurring financial charges | 65 | €1,979 | €1,215 | -€764 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €75,739 | €75,269 | -€470 | -0.6% |
| Income taxes | 67/77 | €21,318 | €20,976 | -€342 | -1.6% |
| Profit (loss) for the period | 9904 | €54,421 | €54,293 | -€128 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,421 | €54,293 | -€128 | -0.2% |
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.