BEFOSSE: 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.
BEFOSSE
Largest movements
- Deferred charges and accrued income +€30,527
up €30,527 (+30.9%), from €98,896 to €129,424
- Cash -€11,815
down €11,815 (-2.2%), from €541,947 to €530,132
mainly Contributions, distributions and other (-€131,604) and Tax, wage and social debts (-€35,698)
- Reserves +€66,494
up €66,494 (+15.8%), from €422,071 to €488,566
- Tax, wage and social debts -€35,698
down €35,698 (-100.0%), from €35,698 to €0
of which Taxes: -€27,098
- Gross operating margin +€73,143
up €73,143 (+32.8%), from €222,711 to €295,853
- Taxes +€21,810
up €21,810 (+32.2%), from €67,658 to €89,468
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 | €651,393 | €679,388 | +€27,994 | +4.3% |
| Fixed assets | 21/28 | €10,550 | €16,300 | +€5,750 | +54.5% |
| Tangible fixed assets | 22/27 | €10,550 | €16,300 | +€5,750 | +54.5% |
| Furniture and vehicles | 24 | €8,566 | €7,706 | -€860 | -10.0% |
| Other tangible fixed assets | 26 | €1,984 | €8,594 | +€6,610 | +333.2% |
| Current assets | 29/58 | €640,843 | €663,087 | +€22,244 | +3.5% |
| Amounts receivable within one year | 40/41 | - | €3,532 | +€3,532 | |
| Other amounts receivable | 41 | - | €3,532 | +€3,532 | |
| Cash at bank and in hand | 54/58 | €541,947 | €530,132 | -€11,815 | -2.2% |
| Deferred charges and accrued income | 490/1 | €98,896 | €129,424 | +€30,527 | +30.9% |
| Total equity and liabilities | 10/49 | €651,393 | €679,388 | +€27,994 | +4.3% |
| Equity | 10/15 | €443,875 | €510,370 | +€66,494 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €422,071 | €488,566 | +€66,494 | +15.8% |
| Distributable reserves | 133 | €422,071 | €488,566 | +€66,494 | +15.8% |
| Profit (loss) carried forward | 14 | €3,204 | €3,204 | = | 0.0% |
| Amounts payable | 17/49 | €207,518 | €169,018 | -€38,500 | -18.6% |
| Amounts payable within one year | 42/48 | €207,518 | €169,018 | -€38,500 | -18.6% |
| Trade debts | 44 | €6,919 | €10,249 | +€3,330 | +48.1% |
| Suppliers | 440/4 | €6,919 | €10,249 | +€3,330 | +48.1% |
| Taxes, remuneration and social security | 45 | €35,698 | €0 | -€35,698 | -100.0% |
| Taxes | 450/3 | €27,098 | €0 | -€27,098 | -100.0% |
| Remuneration and social security | 454/9 | €8,600 | €0 | -€8,600 | -100.0% |
| Other amounts payable | 47/48 | €164,902 | €158,769 | -€6,132 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,706 | €2,932 | -€2,774 | -48.6% |
| Other operating charges | 640/8 | €2,213 | €2,134 | -€80 | -3.6% |
| Gross operating margin | 9900 | €222,711 | €295,853 | +€73,143 | +32.8% |
| Operating profit (loss) | 9901 | €214,792 | €290,788 | +€75,996 | +35.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €1,619 | €3,222 | +€1,602 | +98.9% |
| Recurring financial charges | 65 | €1,619 | €3,222 | +€1,602 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | €213,175 | €287,566 | +€74,391 | +34.9% |
| Income taxes | 67/77 | €67,658 | €89,468 | +€21,810 | +32.2% |
| Profit (loss) for the period | 9904 | €145,517 | €198,098 | +€52,581 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €145,517 | €198,098 | +€52,581 | +36.1% |
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 6 October 2026 via checked.be.