Begis: what changed
Two fiscal 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.
Begis
Largest movements
- Cash +€16,137
up €16,137 (+567.2%), from €2,845 to €18,981
mainly Net result for the year (+€11,876) and Depreciation (+€7,698)
- Tangible fixed assets -€7,698
down €7,698 (-46.8%), from €16,448 to €8,750
of which Leasing and similar rights: -€6,084
- Receivables within one year +€5,571
up €5,571 (+56.4%), from €9,884 to €15,455
of which Trade receivables: +€5,214
- Deferred charges and accrued income -€1,985
down €1,985 (-79.0%), from €2,513 to €528
- Reserves +€10,018
up €10,018 (+108.9%), from €9,204 to €19,222
- Trade debts +€5,684
up €5,684 (+163.0%), from €3,486 to €9,170
- Debts after one year -€4,137
no longer reported in 2025 (was €4,137)
- Current portion of long-term debt -€2,485
down €2,485 (-37.5%), from €6,622 to €4,137
- Profit (loss) carried forward +€1,857
no longer reported in 2025 (was -€1,857)
- Gross operating margin +€17,133
up €17,133 (+246.0%), from €6,966 to €24,099
- Taxes +€2,819
up €2,819 (+2202.0%), from €128 to €2,947
- Other operating charges +€416
up €416 (+39.7%), from €1,048 to €1,465
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.
Cash bridge derived
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 | €31,691 | €43,714 | +€12,024 | +37.9% |
| Fixed assets | 21/28 | €16,448 | €8,750 | -€7,698 | -46.8% |
| Tangible fixed assets | 22/27 | €16,448 | €8,750 | -€7,698 | -46.8% |
| Furniture and vehicles | 24 | €4,447 | €2,833 | -€1,614 | -36.3% |
| Leasing and similar rights | 25 | €12,001 | €5,917 | -€6,084 | -50.7% |
| Current assets | 29/58 | €15,243 | €34,965 | +€19,722 | +129.4% |
| Amounts receivable within one year | 40/41 | €9,884 | €15,455 | +€5,571 | +56.4% |
| Trade receivables | 40 | €6,316 | €11,530 | +€5,214 | +82.6% |
| Other amounts receivable | 41 | €3,569 | €3,925 | +€357 | +10.0% |
| Cash at bank and in hand | 54/58 | €2,845 | €18,981 | +€16,137 | +567.2% |
| Deferred charges and accrued income | 490/1 | €2,513 | €528 | -€1,985 | -79.0% |
| Total equity and liabilities | 10/49 | €31,691 | €43,714 | +€12,024 | +37.9% |
| Equity | 10/15 | €10,347 | €22,222 | +€11,876 | +114.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,204 | €19,222 | +€10,018 | +108.9% |
| Distributable reserves | 133 | €9,204 | €19,222 | +€10,018 | +108.9% |
| Profit (loss) carried forward | 14 | -€1,857 | - | +€1,857 | |
| Amounts payable | 17/49 | €21,344 | €21,492 | +€148 | +0.7% |
| Amounts payable after more than one year | 17 | €4,137 | - | -€4,137 | |
| Financial debts | 170/4 | €4,137 | - | -€4,137 | |
| Amounts payable within one year | 42/48 | €17,207 | €21,492 | +€4,285 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €6,622 | €4,137 | -€2,485 | -37.5% |
| Trade debts | 44 | €3,486 | €9,170 | +€5,684 | +163.0% |
| Suppliers | 440/4 | €3,486 | €9,170 | +€5,684 | +163.0% |
| Taxes, remuneration and social security | 45 | €5,992 | €7,454 | +€1,462 | +24.4% |
| Taxes | 450/3 | €3,092 | €4,411 | +€1,319 | +42.7% |
| Remuneration and social security | 454/9 | €2,900 | €3,043 | +€143 | +4.9% |
| Other amounts payable | 47/48 | €1,107 | €731 | -€375 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,467 | €7,698 | +€232 | +3.1% |
| Other operating charges | 640/8 | €1,048 | €1,465 | +€416 | +39.7% |
| Gross operating margin | 9900 | €6,966 | €24,099 | +€17,133 | +246.0% |
| Operating profit (loss) | 9901 | -€1,549 | €14,936 | +€16,486 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €180 | €114 | -€66 | -36.7% |
| Recurring financial charges | 65 | €180 | €114 | -€66 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,729 | €14,822 | +€16,551 | |
| Income taxes | 67/77 | €128 | €2,947 | +€2,819 | +2202.0% |
| Profit (loss) for the period | 9904 | -€1,857 | €11,876 | +€13,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,857 | €11,876 | +€13,733 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.