Befracon: 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.
Befracon
Largest movements
- Receivables within one year -€106,015
down €106,015 (-100%), from €106,015 to €0
of which Trade receivables: -€106,015
- Profit (loss) carried forward -€73,914
down €73,914 (-0.7%), from -€10.2m to -€10.2m
- Trade debts -€31,798
down €31,798 (-32.9%), from €96,557 to €64,759
- Write-downs +€78,491
new in 2024: €78,491
- Gross operating margin +€7,382
up €7,382 (+984%), from €750 to €8,132
- Financial charges -€260
down €260 (-73.2%), from €356 to €95
- Other operating charges +€235
up €235, from €0 to €235
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,058 | €3 | -€106,055 | -100.0% |
| Current assets | 29/58 | €106,058 | €3 | -€106,055 | -100.0% |
| Amounts receivable within one year | 40/41 | €106,015 | €0 | -€106,015 | -100% |
| Trade receivables | 40 | €106,015 | €0 | -€106,015 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | - | €3 | +€3 | |
| Deferred charges and accrued income | 490/1 | €43 | €0 | -€43 | -100% |
| Total equity and liabilities | 10/49 | €106,058 | €3 | -€106,055 | -100.0% |
| Equity | 10/15 | -€6,206,500 | -€6,280,414 | -€73,914 | -1.2% |
| Contributions | 10/11 | €3,960,000 | €3,960,000 | = | 0.0% |
| Capital | 10 | €3,960,000 | €3,960,000 | = | 0.0% |
| Issued capital | 100 | €3,960,000 | €3,960,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,166,500 | -€10,240,414 | -€73,914 | -0.7% |
| Amounts payable | 17/49 | €6,312,558 | €6,280,417 | -€32,141 | -0.5% |
| Amounts payable after more than one year | 17 | €6,202,519 | €6,202,519 | = | 0.0% |
| Other amounts payable | 178/9 | €6,202,519 | €6,202,519 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,039 | €77,898 | -€32,141 | -29.2% |
| Trade debts | 44 | €96,557 | €64,759 | -€31,798 | -32.9% |
| Suppliers | 440/4 | €96,557 | €64,759 | -€31,798 | -32.9% |
| Taxes, remuneration and social security | 45 | €141 | €210 | +€69 | +48.7% |
| Taxes | 450/3 | €141 | €210 | +€69 | +48.7% |
| Other amounts payable | 47/48 | €13,341 | €12,928 | -€412 | -3.1% |
| Non-recurring operating income | 76A | - | €7,804 | +€7,804 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €78,491 | +€78,491 | |
| Other operating charges | 640/8 | €0 | €235 | +€235 | |
| Non-recurring operating charges | 66A | - | €3,226 | +€3,226 | |
| Gross operating margin | 9900 | €750 | €8,132 | +€7,382 | +984% |
| Operating profit (loss) | 9901 | €750 | -€73,819 | -€74,569 | |
| Financial charges | 65/66B | €356 | €95 | -€260 | -73.2% |
| Recurring financial charges | 65 | €356 | €95 | -€260 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €395 | -€73,914 | -€74,309 | |
| Profit (loss) for the period | 9904 | €395 | -€73,914 | -€74,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €395 | -€73,914 | -€74,309 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.