BEGA Vloer- en tegelwerken: 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.
BEGA Vloer- en tegelwerken
Largest movements
- Cash -€50,001
down €50,001 (-41.8%), from €119,711 to €69,710
mainly Receivables within one year (-€22,131) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€22,131
up €22,131 (+131%), from €16,916 to €39,047
of which Trade receivables: +€13,990
- Tangible fixed assets -€21,050
down €21,050 (-40.7%), from €51,727 to €30,676
of which Furniture and vehicles: -€17,964
- Deferred charges and accrued income +€3,740
new in 2025: €3,740
- Other debts -€19,888
down €19,888 (-53.9%), from €36,888 to €17,000
- Tax, wage and social debts -€13,044
down €13,044 (-54.3%), from €24,000 to €10,956
of which Taxes: -€7,333
- Trade debts -€8,897
down €8,897 (-36.5%), from €24,409 to €15,511
- Advances received -€3,381
down €3,381 (-100%), from €3,381 to €0
- Gross operating margin -€8,564
down €8,564 (-14.6%), from €58,684 to €50,119
- Other operating charges -€2,352
down €2,352 (-53.8%), from €4,371 to €2,019
- Financial charges -€2,168
down €2,168 (-49.2%), from €4,409 to €2,241
- Taxes -€1,865
down €1,865 (-21.3%), from €8,735 to €6,871
- Financial income -€762
down €762 (-26.7%), from €2,853 to €2,091
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.
Derived cash bridge
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 | €188,353 | €143,173 | -€45,181 | -24.0% |
| Fixed assets | 21/28 | €51,727 | €30,676 | -€21,050 | -40.7% |
| Tangible fixed assets | 22/27 | €51,727 | €30,676 | -€21,050 | -40.7% |
| Plant, machinery and equipment | 23 | €8,681 | €5,595 | -€3,086 | -35.5% |
| Furniture and vehicles | 24 | €43,045 | €25,081 | -€17,964 | -41.7% |
| Current assets | 29/58 | €136,627 | €112,496 | -€24,130 | -17.7% |
| Amounts receivable within one year | 40/41 | €16,916 | €39,047 | +€22,131 | +131% |
| Trade receivables | 40 | €16,916 | €30,906 | +€13,990 | +82.7% |
| Other amounts receivable | 41 | €0 | €8,141 | +€8,141 | |
| Cash at bank and in hand | 54/58 | €119,711 | €69,710 | -€50,001 | -41.8% |
| Deferred charges and accrued income | 490/1 | - | €3,740 | +€3,740 | |
| Total equity and liabilities | 10/49 | €188,353 | €143,173 | -€45,181 | -24.0% |
| Equity | 10/15 | €99,675 | €99,705 | +€30 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,075 | €81,105 | +€30 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,215 | €79,245 | +€30 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,678 | €43,468 | -€45,210 | -51.0% |
| Amounts payable within one year | 42/48 | €88,678 | €43,468 | -€45,210 | -51.0% |
| Trade debts | 44 | €24,409 | €15,511 | -€8,897 | -36.5% |
| Suppliers | 440/4 | €24,409 | €15,511 | -€8,897 | -36.5% |
| Advances received on contracts in progress | 46 | €3,381 | €0 | -€3,381 | -100% |
| Taxes, remuneration and social security | 45 | €24,000 | €10,956 | -€13,044 | -54.3% |
| Taxes | 450/3 | €18,289 | €10,956 | -€7,333 | -40.1% |
| Remuneration and social security | 454/9 | €5,711 | €0 | -€5,711 | -100% |
| Other amounts payable | 47/48 | €36,888 | €17,000 | -€19,888 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,621 | €21,050 | -€571 | -2.6% |
| Other operating charges | 640/8 | €4,371 | €2,019 | -€2,352 | -53.8% |
| Gross operating margin | 9900 | €58,684 | €50,119 | -€8,564 | -14.6% |
| Operating profit (loss) | 9901 | €32,691 | €27,051 | -€5,641 | -17.3% |
| Financial income | 75/76B | €2,853 | €2,091 | -€762 | -26.7% |
| Recurring financial income | 75 | €2,853 | €2,091 | -€762 | -26.7% |
| Financial charges | 65/66B | €4,409 | €2,241 | -€2,168 | -49.2% |
| Recurring financial charges | 65 | €4,409 | €2,241 | -€2,168 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €31,136 | €26,900 | -€4,235 | -13.6% |
| Income taxes | 67/77 | €8,735 | €6,871 | -€1,865 | -21.3% |
| Profit (loss) for the period | 9904 | €22,400 | €20,030 | -€2,371 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,400 | €20,030 | -€2,371 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.