BEHAR U HAVIN: 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.
BEHAR U HAVIN
Largest movements
- Receivables within one year +€7,267
up €7,267 (+41.1%), from €17,666 to €24,932
- Cash +€4,615
up €4,615 (+14.5%), from €31,919 to €36,534
mainly Net result for the year (+€10,943) and Depreciation (+€2,959)
- Reserves +€34,067
up €34,067 (+182%), from €18,753 to €52,819
of which Distributable reserves: +€34,067
- Profit (loss) carried forward -€23,124
down €23,124 (-100%), from €23,124 to €0
- Tax, wage and social debts +€1,091
up €1,091 (+34,639%), from €3 to €1,094
of which Taxes: +€1,091
- Gross operating margin -€13,060
down €13,060 (-39.0%), from €33,492 to €20,433
- Staff costs -€6,782
no longer reported in 2025 (was €6,782)
- Taxes +€4,630
up €4,630 (+890%), from €520 to €5,150
- Depreciation +€1,893
up €1,893 (+178%), from €1,066 to €2,959
- Financial income +€566
up €566 (+82.9%), from €683 to €1,248
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 | €53,857 | €65,767 | +€11,911 | +22.1% |
| Fixed assets | 21/28 | €3,679 | €3,719 | +€41 | +1.1% |
| Tangible fixed assets | 22/27 | €3,679 | €3,719 | +€41 | +1.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,796 | €1,147 | -€649 | -36.1% |
| Furniture and vehicles | 24 | €1,883 | €2,573 | +€690 | +36.6% |
| Current assets | 29/58 | €50,178 | €62,048 | +€11,870 | +23.7% |
| Stocks and contracts in progress | 3 | €594 | €582 | -€12 | -2.0% |
| Stocks | 30/36 | €594 | €582 | -€12 | -2.0% |
| Amounts receivable within one year | 40/41 | €17,666 | €24,932 | +€7,267 | +41.1% |
| Other amounts receivable | 41 | €17,666 | €24,932 | +€7,267 | +41.1% |
| Cash at bank and in hand | 54/58 | €31,919 | €36,534 | +€4,615 | +14.5% |
| Total equity and liabilities | 10/49 | €53,857 | €65,767 | +€11,911 | +22.1% |
| Equity | 10/15 | €50,476 | €61,419 | +€10,943 | +21.7% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €18,753 | €52,819 | +€34,067 | +182% |
| Non-distributable reserves | 130/1 | €243 | €243 | = | 0.0% |
| Reserves not available under the articles | 1311 | €243 | €243 | = | 0.0% |
| Distributable reserves | 133 | €18,510 | €52,577 | +€34,067 | +184% |
| Profit (loss) carried forward | 14 | €23,124 | €0 | -€23,124 | -100% |
| Amounts payable | 17/49 | €3,381 | €4,348 | +€968 | +28.6% |
| Amounts payable within one year | 42/48 | €3,381 | €4,348 | +€968 | +28.6% |
| Trade debts | 44 | €3,378 | €3,254 | -€124 | -3.7% |
| Suppliers | 440/4 | €3,378 | €3,254 | -€124 | -3.7% |
| Taxes, remuneration and social security | 45 | €3 | €1,094 | +€1,091 | +34,639% |
| Taxes | 450/3 | €3 | €1,094 | +€1,091 | +34,639% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,782 | - | -€6,782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €2,959 | +€1,893 | +178% |
| Other operating charges | 640/8 | €2,682 | €2,524 | -€158 | -5.9% |
| Gross operating margin | 9900 | €33,492 | €20,433 | -€13,060 | -39.0% |
| Operating profit (loss) | 9901 | €22,961 | €14,949 | -€8,012 | -34.9% |
| Financial income | 75/76B | €683 | €1,248 | +€566 | +82.9% |
| Recurring financial income | 75 | €683 | €1,248 | +€566 | +82.9% |
| Financial charges | 65/66B | €0 | €105 | +€105 | |
| Recurring financial charges | 65 | €0 | €105 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | €23,644 | €16,093 | -€7,551 | -31.9% |
| Income taxes | 67/77 | €520 | €5,150 | +€4,630 | +890% |
| Profit (loss) for the period | 9904 | €23,124 | €10,943 | -€12,181 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,124 | €10,943 | -€12,181 | -52.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.