BEGIMA web services: 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.
BEGIMA web services
Largest movements
- Receivables within one year -€7,495
down €7,495 (-39.7%), from €18,877 to €11,382
of which Trade receivables: -€5,868
- Cash -€1,562
down €1,562 (-6.8%), from €22,962 to €21,400
mainly Net result for the year (-€29,092) and Advances received (-€1,815)
- Profit (loss) carried forward -€29,092
down €29,092, from €12,764 to -€16,328
- Trade debts +€17,950
up €17,950 (+7,521%), from €239 to €18,189
- Accrued charges and deferred income +€3,848
up €3,848 (+44.9%), from €8,575 to €12,423
- Advances received -€1,815
no longer reported in 2025 (was €1,815)
- Gross operating margin -€24,666
down €24,666 (-640%), from -€3,852 to -€28,519
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 | €43,853 | €34,743 | -€9,110 | -20.8% |
| Current assets | 29/58 | €43,853 | €34,743 | -€9,110 | -20.8% |
| Amounts receivable within one year | 40/41 | €18,877 | €11,382 | -€7,495 | -39.7% |
| Trade receivables | 40 | €7,421 | €1,553 | -€5,868 | -79.1% |
| Other amounts receivable | 41 | €11,455 | €9,829 | -€1,626 | -14.2% |
| Cash at bank and in hand | 54/58 | €22,962 | €21,400 | -€1,562 | -6.8% |
| Deferred charges and accrued income | 490/1 | €2,014 | €1,961 | -€53 | -2.6% |
| Total equity and liabilities | 10/49 | €43,853 | €34,743 | -€9,110 | -20.8% |
| Equity | 10/15 | €33,224 | €4,132 | -€29,092 | -87.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,764 | -€16,328 | -€29,092 | |
| Amounts payable | 17/49 | €10,629 | €30,611 | +€19,983 | +188% |
| Amounts payable within one year | 42/48 | €2,054 | €18,189 | +€16,135 | +786% |
| Trade debts | 44 | €239 | €18,189 | +€17,950 | +7,521% |
| Suppliers | 440/4 | €239 | €18,189 | +€17,950 | +7,521% |
| Advances received on contracts in progress | 46 | €1,815 | - | -€1,815 | |
| Accrued charges and deferred income | 492/3 | €8,575 | €12,423 | +€3,848 | +44.9% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€3,852 | -€28,519 | -€24,666 | -640% |
| Operating profit (loss) | 9901 | -€4,240 | -€28,918 | -€24,678 | -582% |
| Financial charges | 65/66B | €197 | €174 | -€23 | -11.9% |
| Recurring financial charges | 65 | €197 | €174 | -€23 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,437 | -€29,092 | -€24,655 | -556% |
| Profit (loss) for the period | 9904 | -€4,437 | -€29,092 | -€24,655 | -556% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,437 | -€29,092 | -€24,655 | -556% |
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 21 October 2026 via checked.be.