BEGOOD: 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.
BEGOOD
Largest movements
- Cash -€22,039
down €22,039 (-46.7%), from €47,237 to €25,198
mainly Other debts (-€10,968) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€5,990
down €5,990 (-29.0%), from €20,664 to €14,673
of which Furniture and vehicles: -€7,249
- Receivables within one year +€3,072
up €3,072 (+30.5%), from €10,085 to €13,158
of which Other amounts receivable: +€8,319
- Deferred charges and accrued income -€1,311
down €1,311 (-50.8%), from €2,582 to €1,271
- Other debts -€10,968
down €10,968 (-48.2%), from €22,775 to €11,807
- Tax, wage and social debts -€8,416
down €8,416 (-25.1%), from €33,534 to €25,118
of which Taxes: -€9,197
- Trade debts -€3,731
down €3,731 (-32.6%), from €11,439 to €7,708
- Profit (loss) carried forward -€2,958
down €2,958 (-82.2%), from €3,598 to €639
- Gross operating margin -€13,719
down €13,719 (-8.4%), from €164,227 to €150,508
- Taxes -€5,534
down €5,534 (-70.0%), from €7,909 to €2,376
- Staff costs +€5,126
up €5,126 (+4.1%), from €125,135 to €130,261
- Depreciation +€3,439
up €3,439 (+57.5%), from €5,976 to €9,415
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 | €88,845 | €62,772 | -€26,073 | -29.3% |
| Fixed assets | 21/28 | €21,030 | €15,040 | -€5,990 | -28.5% |
| Tangible fixed assets | 22/27 | €20,664 | €14,673 | -€5,990 | -29.0% |
| Plant, machinery and equipment | 23 | €3,186 | €1,656 | -€1,530 | -48.0% |
| Furniture and vehicles | 24 | €17,478 | €10,229 | -€7,249 | -41.5% |
| Other tangible fixed assets | 26 | - | €2,789 | +€2,789 | |
| Financial fixed assets | 28 | €367 | €367 | = | 0.0% |
| Current assets | 29/58 | €67,815 | €47,732 | -€20,083 | -29.6% |
| Stocks and contracts in progress | 3 | €7,910 | €8,105 | +€195 | +2.5% |
| Stocks | 30/36 | €7,910 | €8,105 | +€195 | +2.5% |
| Amounts receivable within one year | 40/41 | €10,085 | €13,158 | +€3,072 | +30.5% |
| Trade receivables | 40 | €9,444 | €4,198 | -€5,246 | -55.5% |
| Other amounts receivable | 41 | €641 | €8,960 | +€8,319 | +1297.8% |
| Cash at bank and in hand | 54/58 | €47,237 | €25,198 | -€22,039 | -46.7% |
| Deferred charges and accrued income | 490/1 | €2,582 | €1,271 | -€1,311 | -50.8% |
| Total equity and liabilities | 10/49 | €88,845 | €62,772 | -€26,073 | -29.3% |
| Equity | 10/15 | €21,098 | €18,139 | -€2,958 | -14.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,598 | €639 | -€2,958 | -82.2% |
| Amounts payable | 17/49 | €67,748 | €44,633 | -€23,115 | -34.1% |
| Amounts payable within one year | 42/48 | €67,748 | €44,633 | -€23,115 | -34.1% |
| Trade debts | 44 | €11,439 | €7,708 | -€3,731 | -32.6% |
| Suppliers | 440/4 | €11,439 | €7,708 | -€3,731 | -32.6% |
| Taxes, remuneration and social security | 45 | €33,534 | €25,118 | -€8,416 | -25.1% |
| Taxes | 450/3 | €10,685 | €1,487 | -€9,197 | -86.1% |
| Remuneration and social security | 454/9 | €22,849 | €23,631 | +€782 | +3.4% |
| Other amounts payable | 47/48 | €22,775 | €11,807 | -€10,968 | -48.2% |
| Remuneration, social security and pensions | 62 | €125,135 | €130,261 | +€5,126 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,976 | €9,415 | +€3,439 | +57.5% |
| Other operating charges | 640/8 | €1,184 | €878 | -€306 | -25.9% |
| Gross operating margin | 9900 | €164,227 | €150,508 | -€13,719 | -8.4% |
| Operating profit (loss) | 9901 | €31,933 | €9,955 | -€21,977 | -68.8% |
| Financial income | 75/76B | €321 | €280 | -€41 | -12.8% |
| Recurring financial income | 75 | €321 | €280 | -€41 | -12.8% |
| Financial charges | 65/66B | €795 | €818 | +€23 | +2.9% |
| Recurring financial charges | 65 | €795 | €818 | +€23 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €31,459 | €9,417 | -€22,041 | -70.1% |
| Income taxes | 67/77 | €7,909 | €2,376 | -€5,534 | -70.0% |
| Profit (loss) for the period | 9904 | €23,550 | €7,042 | -€16,508 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,550 | €7,042 | -€16,508 | -70.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.