BEGOMA: 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.
BEGOMA
Largest movements
- Receivables after one year +€55,000
up €55,000 (+33.3%), from €165,000 to €220,000
- Deferred charges and accrued income +€19,287
up €19,287 (+134%), from €14,352 to €33,639
- Cash +€13,077
up €13,077 (+382%), from €3,426 to €16,503
mainly Net result for the year (+€58,413) and Receivables within one year (+€11,473)
- Receivables within one year -€11,473
down €11,473 (-90.1%), from €12,733 to €1,260
- Profit (loss) carried forward +€58,413
up €58,413 (+245%), from €23,798 to €82,211
- Debts after one year +€10,000
up €10,000 (+6.9%), from €145,000 to €155,000
- Tax, wage and social debts +€9,337
up €9,337 (+60.7%), from €15,380 to €24,717
- Gross operating margin +€31,576
up €31,576 (+139%), from €22,711 to €54,287
- Financial income +€13,503
up €13,503 (+147%), from €9,175 to €22,677
- Taxes +€8,760
up €8,760 (+139%), from €6,300 to €15,060
- Financial charges +€1,700
up €1,700 (+105%), from €1,613 to €3,313
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 | €195,922 | €271,635 | +€75,712 | +38.6% |
| Fixed assets | 21/28 | €412 | €233 | -€179 | -43.4% |
| Tangible fixed assets | 22/27 | €412 | €233 | -€179 | -43.4% |
| Furniture and vehicles | 24 | €412 | €233 | -€179 | -43.4% |
| Current assets | 29/58 | €195,510 | €271,402 | +€75,891 | +38.8% |
| Amounts receivable after more than one year | 29 | €165,000 | €220,000 | +€55,000 | +33.3% |
| Other amounts receivable | 291 | €165,000 | €220,000 | +€55,000 | +33.3% |
| Amounts receivable within one year | 40/41 | €12,733 | €1,260 | -€11,473 | -90.1% |
| Trade receivables | 40 | €12,733 | €1,260 | -€11,473 | -90.1% |
| Cash at bank and in hand | 54/58 | €3,426 | €16,503 | +€13,077 | +382% |
| Deferred charges and accrued income | 490/1 | €14,352 | €33,639 | +€19,287 | +134% |
| Total equity and liabilities | 10/49 | €195,922 | €271,635 | +€75,712 | +38.6% |
| Equity | 10/15 | €26,798 | €85,211 | +€58,413 | +218% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €23,798 | €82,211 | +€58,413 | +245% |
| Amounts payable | 17/49 | €169,124 | €186,424 | +€17,300 | +10.2% |
| Amounts payable after more than one year | 17 | €145,000 | €155,000 | +€10,000 | +6.9% |
| Financial debts | 170/4 | €145,000 | €155,000 | +€10,000 | +6.9% |
| Amounts payable within one year | 42/48 | €24,124 | €31,424 | +€7,300 | +30.3% |
| Trade debts | 44 | €740 | €636 | -€104 | -14.1% |
| Suppliers | 440/4 | €740 | €636 | -€104 | -14.1% |
| Taxes, remuneration and social security | 45 | €15,380 | €24,717 | +€9,337 | +60.7% |
| Taxes | 450/3 | €15,380 | €24,717 | +€9,337 | +60.7% |
| Other amounts payable | 47/48 | €8,004 | €6,071 | -€1,933 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €179 | +€54 | +43.7% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €22,711 | €54,287 | +€31,576 | +139% |
| Operating profit (loss) | 9901 | €22,536 | €54,108 | +€31,572 | +140% |
| Financial income | 75/76B | €9,175 | €22,677 | +€13,503 | +147% |
| Recurring financial income | 75 | €9,175 | €22,677 | +€13,503 | +147% |
| Financial charges | 65/66B | €1,613 | €3,313 | +€1,700 | +105% |
| Recurring financial charges | 65 | €1,613 | €3,313 | +€1,700 | +105% |
| Profit (loss) for the period before taxes | 9903 | €30,098 | €73,473 | +€43,375 | +144% |
| Income taxes | 67/77 | €6,300 | €15,060 | +€8,760 | +139% |
| Profit (loss) for the period | 9904 | €23,798 | €58,413 | +€34,614 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €23,798 | €58,413 | +€34,614 | +145% |
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 17 October 2026 via checked.be.