BEGRAFENISSEN COLLIER: what changed
BEGRAFENISSEN COLLIER
Largest movements
- Tangible fixed assets -€23,512
down €23,512 (-21.3%), from €110,449 to €86,937
of which Furniture and vehicles: -€23,294
- Cash +€12,778
up €12,778 (+16.4%), from €77,962 to €90,739
mainly Investment in fixed assets (net) (+€16,655) and Trade debts (+€6,960)
- Receivables within one year -€6,863
down €6,863 (-20.7%), from €33,110 to €26,247
of which Trade receivables: -€5,066
- Deferred charges and accrued income -€5,063
down €5,063 (-89.4%), from €5,661 to €598
- Stocks and contracts -€2,776
down €2,776 (-26.0%), from €10,686 to €7,909
- Current portion of long-term debt -€15,456
down €15,456 (-92.2%), from €16,762 to €1,306
- Debts after one year -€9,374
down €9,374 (-84.4%), from €11,107 to €1,733
- Profit (loss) carried forward -€7,360
down €7,360 (-4.2%), from €176,668 to €169,308
- Trade debts +€6,960
up €6,960 (+59.3%), from €11,739 to €18,699
- Gross operating margin -€53,799
down €53,799 (-82.0%), from €65,569 to €11,770
- Depreciation -€16,461
down €16,461 (-70.6%), from €23,319 to €6,858
- Other operating charges -€11,301
down €11,301 (-70.6%), from €16,017 to €4,716
- Staff costs -€10,677
down €10,677 (-80.9%), from €13,190 to €2,514
- Taxes -€7,039
down €7,039 (-97.6%), from €7,213 to €173
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,868 | €212,431 | -€25,437 | -10.7% |
| Fixed assets | 21/28 | €110,449 | €86,937 | -€23,512 | -21.3% |
| Tangible fixed assets | 22/27 | €110,449 | €86,937 | -€23,512 | -21.3% |
| Land and buildings | 22 | €62,345 | €61,430 | -€915 | -1.5% |
| Plant, machinery and equipment | 23 | €8,899 | €9,595 | +€697 | +7.8% |
| Furniture and vehicles | 24 | €39,205 | €15,911 | -€23,294 | -59.4% |
| Current assets | 29/58 | €127,419 | €125,495 | -€1,924 | -1.5% |
| Stocks and contracts in progress | 3 | €10,686 | €7,909 | -€2,776 | -26.0% |
| Stocks | 30/36 | €10,686 | €7,909 | -€2,776 | -26.0% |
| Amounts receivable within one year | 40/41 | €33,110 | €26,247 | -€6,863 | -20.7% |
| Trade receivables | 40 | €23,453 | €18,387 | -€5,066 | -21.6% |
| Other amounts receivable | 41 | €9,657 | €7,861 | -€1,797 | -18.6% |
| Cash at bank and in hand | 54/58 | €77,962 | €90,739 | +€12,778 | +16.4% |
| Deferred charges and accrued income | 490/1 | €5,661 | €598 | -€5,063 | -89.4% |
| Total equity and liabilities | 10/49 | €237,868 | €212,431 | -€25,437 | -10.7% |
| Equity | 10/15 | €197,128 | €189,768 | -€7,360 | -3.7% |
| 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 | €176,668 | €169,308 | -€7,360 | -4.2% |
| Amounts payable | 17/49 | €40,740 | €22,664 | -€18,077 | -44.4% |
| Amounts payable after more than one year | 17 | €11,107 | €1,733 | -€9,374 | -84.4% |
| Financial debts | 170/4 | €11,107 | €1,733 | -€9,374 | -84.4% |
| Amounts payable within one year | 42/48 | €29,633 | €20,930 | -€8,702 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €16,762 | €1,306 | -€15,456 | -92.2% |
| Trade debts | 44 | €11,739 | €18,699 | +€6,960 | +59.3% |
| Suppliers | 440/4 | €11,739 | €18,699 | +€6,960 | +59.3% |
| Taxes, remuneration and social security | 45 | €1,132 | €190 | -€942 | -83.2% |
| Remuneration and social security | 454/9 | €1,132 | €190 | -€942 | -83.2% |
| Other amounts payable | 47/48 | - | €736 | +€736 | |
| Non-recurring operating income | 76A | - | €4,642 | +€4,642 | |
| Remuneration, social security and pensions | 62 | €13,190 | €2,514 | -€10,677 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,319 | €6,858 | -€16,461 | -70.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,000 | +€4,000 | |
| Other operating charges | 640/8 | €16,017 | €4,716 | -€11,301 | -70.6% |
| Gross operating margin | 9900 | €65,569 | €11,770 | -€53,799 | -82.0% |
| Operating profit (loss) | 9901 | €13,043 | -€6,317 | -€19,360 | |
| Financial income | 75/76B | €412 | €527 | +€116 | +28.1% |
| Recurring financial income | 75 | €412 | €527 | +€116 | +28.1% |
| Financial charges | 65/66B | €2,748 | €1,397 | -€1,351 | -49.2% |
| Recurring financial charges | 65 | €2,748 | €1,397 | -€1,351 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €10,707 | -€7,187 | -€17,894 | |
| Income taxes | 67/77 | €7,213 | €173 | -€7,039 | -97.6% |
| Profit (loss) for the period | 9904 | €3,494 | -€7,360 | -€10,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,494 | -€7,360 | -€10,854 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.