BEFIXONS GROUP: 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.
BEFIXONS GROUP
Largest movements
- Receivables within one year +€29,054
up €29,054 (+1162.1%), from €2,500 to €31,554
- Cash -€14,673
down €14,673 (-13.1%), from €111,656 to €96,984
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€29,054)
- Tangible fixed assets -€2,689
down €2,689 (-23.6%), from €11,394 to €8,705
of which Leasing and similar rights: -€2,183
- Other debts +€28,019
up €28,019 (+127.5%), from €21,981 to €50,000
- Trade debts -€18,327
down €18,327 (-88.7%), from €20,665 to €2,339
- Profit (loss) carried forward +€4,770
up €4,770 (+8.3%), from €57,392 to €62,163
- Current portion of long-term debt -€2,741
no longer reported in 2025 (was €2,741)
- Other operating charges -€5,166
down €5,166 (-90.7%), from €5,694 to €528
- Gross operating margin -€1,115
down €1,115 (-1.5%), from €76,577 to €75,462
- Financial income +€855
new in 2025: €855
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 | €125,550 | €137,508 | +€11,958 | +9.5% |
| Fixed assets | 21/28 | €11,394 | €8,705 | -€2,689 | -23.6% |
| Tangible fixed assets | 22/27 | €11,394 | €8,705 | -€2,689 | -23.6% |
| Furniture and vehicles | 24 | €2,520 | €2,014 | -€506 | -20.1% |
| Leasing and similar rights | 25 | €8,874 | €6,691 | -€2,183 | -24.6% |
| Current assets | 29/58 | €114,156 | €128,803 | +€14,647 | +12.8% |
| Amounts receivable within one year | 40/41 | €2,500 | €31,554 | +€29,054 | +1162.1% |
| Other amounts receivable | 41 | €2,500 | €31,554 | +€29,054 | +1162.1% |
| Cash at bank and in hand | 54/58 | €111,656 | €96,984 | -€14,673 | -13.1% |
| Deferred charges and accrued income | 490/1 | - | €266 | +€266 | |
| Total equity and liabilities | 10/49 | €125,550 | €137,508 | +€11,958 | +9.5% |
| Equity | 10/15 | €59,892 | €64,663 | +€4,770 | +8.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,392 | €62,163 | +€4,770 | +8.3% |
| Amounts payable | 17/49 | €65,658 | €72,845 | +€7,187 | +10.9% |
| Amounts payable within one year | 42/48 | €65,658 | €72,845 | +€7,187 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €2,741 | - | -€2,741 | |
| Trade debts | 44 | €20,665 | €2,339 | -€18,327 | -88.7% |
| Suppliers | 440/4 | €20,665 | €2,339 | -€18,327 | -88.7% |
| Taxes, remuneration and social security | 45 | €20,270 | €20,507 | +€236 | +1.2% |
| Taxes | 450/3 | €20,270 | €20,507 | +€236 | +1.2% |
| Other amounts payable | 47/48 | €21,981 | €50,000 | +€28,019 | +127.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,527 | €4,118 | +€591 | +16.8% |
| Other operating charges | 640/8 | €5,694 | €528 | -€5,166 | -90.7% |
| Non-recurring operating charges | 66A | €63 | €121 | +€58 | +92.4% |
| Gross operating margin | 9900 | €76,577 | €75,462 | -€1,115 | -1.5% |
| Operating profit (loss) | 9901 | €67,292 | €70,694 | +€3,402 | +5.1% |
| Financial income | 75/76B | - | €855 | +€855 | |
| Recurring financial income | 75 | - | €855 | +€855 | |
| Financial charges | 65/66B | €3,176 | €2,572 | -€603 | -19.0% |
| Recurring financial charges | 65 | €3,176 | €2,572 | -€603 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €64,117 | €68,977 | +€4,860 | +7.6% |
| Income taxes | 67/77 | €13,770 | €14,207 | +€436 | +3.2% |
| Profit (loss) for the period | 9904 | €50,346 | €54,770 | +€4,424 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,346 | €54,770 | +€4,424 | +8.8% |
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 3 October 2026 via checked.be.