BEGE MANAGEMENT: 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.
BEGE MANAGEMENT
Largest movements
- Cash +€355,912
up €355,912 (+102,144%), from €348 to €356,260
mainly Net result for the year (+€308,355) and Deferred charges and accrued income (+€259,940)
- Receivables within one year +€325,100
up €325,100 (+20,319%), from €1,600 to €326,700
- Deferred charges and accrued income -€259,940
down €259,940 (-100.0%), from €260,000 to €61
- Reserves +€308,355
up €308,355 (+160%), from €193,084 to €501,439
- Tax, wage and social debts +€110,435
up €110,435 (+187%), from €59,118 to €169,553
- Gross operating margin +€160,846
up €160,846 (+64.1%), from €250,778 to €411,624
- Taxes +€45,105
up €45,105 (+78.2%), from €57,695 to €102,800
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 | €261,948 | €683,021 | +€421,072 | +161% |
| Current assets | 29/58 | €261,948 | €683,021 | +€421,072 | +161% |
| Amounts receivable within one year | 40/41 | €1,600 | €326,700 | +€325,100 | +20,319% |
| Trade receivables | 40 | €1,600 | €326,700 | +€325,100 | +20,319% |
| Cash at bank and in hand | 54/58 | €348 | €356,260 | +€355,912 | +102,144% |
| Deferred charges and accrued income | 490/1 | €260,000 | €61 | -€259,940 | -100.0% |
| Total equity and liabilities | 10/49 | €261,948 | €683,021 | +€421,072 | +161% |
| Equity | 10/15 | €198,084 | €506,439 | +€308,355 | +156% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €193,084 | €501,439 | +€308,355 | +160% |
| Distributable reserves | 133 | €193,084 | €501,439 | +€308,355 | +160% |
| Amounts payable | 17/49 | €63,865 | €176,582 | +€112,717 | +176% |
| Amounts payable within one year | 42/48 | €60,337 | €175,082 | +€114,745 | +190% |
| Taxes, remuneration and social security | 45 | €59,118 | €169,553 | +€110,435 | +187% |
| Taxes | 450/3 | €59,118 | €169,553 | +€110,435 | +187% |
| Other amounts payable | 47/48 | €1,219 | €5,529 | +€4,310 | +353% |
| Accrued charges and deferred income | 492/3 | €3,528 | €1,500 | -€2,028 | -57.5% |
| Other operating charges | 640/8 | - | €447 | +€447 | |
| Gross operating margin | 9900 | €250,778 | €411,624 | +€160,846 | +64.1% |
| Operating profit (loss) | 9901 | €250,778 | €411,177 | +€160,399 | +64.0% |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €250,778 | €411,155 | +€160,377 | +64.0% |
| Income taxes | 67/77 | €57,695 | €102,800 | +€45,105 | +78.2% |
| Profit (loss) for the period | 9904 | €193,084 | €308,355 | +€115,271 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €193,084 | €308,355 | +€115,271 | +59.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.