BEGASSE & CIE: 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.
BEGASSE & CIE
Largest movements
- Receivables after one year +€90,000
up €90,000 (+40.1%), from €224,600 to €314,600
- Receivables within one year +€22,972
up €22,972 (+91.6%), from €25,067 to €48,038
of which Trade receivables: +€15,478
- Cash -€16,009
down €16,009 (-3.9%), from €405,897 to €389,888
mainly Receivables after one year (-€90,000) and Tax, wage and social debts (-€29,882)
- Profit (loss) carried forward +€101,661
up €101,661 (+88.3%), from €115,107 to €216,768
- Tax, wage and social debts -€29,882
down €29,882 (-82.5%), from €36,219 to €6,337
of which Taxes: -€30,436
- Other debts +€22,437
up €22,437 (+8.6%), from €260,091 to €282,528
- Staff costs +€8,803
up €8,803 (+320%), from €2,752 to €11,556
- Financial charges -€7,861
down €7,861 (-31.7%), from €24,796 to €16,935
- Financial income +€3,033
up €3,033 (+76.2%), from €3,980 to €7,013
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 | €690,017 | €785,270 | +€95,253 | +13.8% |
| Fixed assets | 21/28 | €15,477 | €13,665 | -€1,812 | -11.7% |
| Tangible fixed assets | 22/27 | €15,097 | €13,076 | -€2,020 | -13.4% |
| Plant, machinery and equipment | 23 | €1,039 | €656 | -€382 | -36.8% |
| Furniture and vehicles | 24 | €14,058 | €8,105 | -€5,953 | -42.3% |
| Other tangible fixed assets | 26 | - | €4,315 | +€4,315 | |
| Financial fixed assets | 28 | €380 | €588 | +€208 | +54.9% |
| Current assets | 29/58 | €674,540 | €771,605 | +€97,065 | +14.4% |
| Amounts receivable after more than one year | 29 | €224,600 | €314,600 | +€90,000 | +40.1% |
| Other amounts receivable | 291 | €224,600 | €314,600 | +€90,000 | +40.1% |
| Amounts receivable within one year | 40/41 | €25,067 | €48,038 | +€22,972 | +91.6% |
| Trade receivables | 40 | €12,538 | €28,015 | +€15,478 | +123% |
| Other amounts receivable | 41 | €12,529 | €20,023 | +€7,494 | +59.8% |
| Cash at bank and in hand | 54/58 | €405,897 | €389,888 | -€16,009 | -3.9% |
| Deferred charges and accrued income | 490/1 | €18,977 | €19,079 | +€102 | +0.5% |
| Total equity and liabilities | 10/49 | €690,017 | €785,270 | +€95,253 | +13.8% |
| Equity | 10/15 | €392,936 | €494,596 | +€101,661 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,229 | €259,229 | = | 0.0% |
| Distributable reserves | 133 | €259,229 | €259,229 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,107 | €216,768 | +€101,661 | +88.3% |
| Amounts payable | 17/49 | €297,081 | €290,674 | -€6,408 | -2.2% |
| Amounts payable within one year | 42/48 | €297,081 | €290,674 | -€6,408 | -2.2% |
| Trade debts | 44 | €772 | €1,809 | +€1,037 | +134% |
| Suppliers | 440/4 | €772 | €1,809 | +€1,037 | +134% |
| Taxes, remuneration and social security | 45 | €36,219 | €6,337 | -€29,882 | -82.5% |
| Taxes | 450/3 | €36,219 | €5,782 | -€30,436 | -84.0% |
| Remuneration and social security | 454/9 | - | €554 | +€554 | |
| Other amounts payable | 47/48 | €260,091 | €282,528 | +€22,437 | +8.6% |
| Remuneration, social security and pensions | 62 | €2,752 | €11,556 | +€8,803 | +320% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,335 | €7,020 | +€685 | +10.8% |
| Other operating charges | 640/8 | €1,348 | €2,237 | +€888 | +65.9% |
| Gross operating margin | 9900 | €165,506 | €164,902 | -€604 | -0.4% |
| Operating profit (loss) | 9901 | €155,070 | €144,090 | -€10,980 | -7.1% |
| Financial income | 75/76B | €3,980 | €7,013 | +€3,033 | +76.2% |
| Recurring financial income | 75 | €3,980 | €7,013 | +€3,033 | +76.2% |
| Financial charges | 65/66B | €24,796 | €16,935 | -€7,861 | -31.7% |
| Recurring financial charges | 65 | €24,796 | €16,935 | -€7,861 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €134,253 | €134,167 | -€87 | -0.1% |
| Income taxes | 67/77 | €32,471 | €32,506 | +€35 | +0.1% |
| Profit (loss) for the period | 9904 | €101,783 | €101,661 | -€122 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,783 | €101,661 | -€122 | -0.1% |
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 1 November 2026 via checked.be.