BEHAVEN: 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.
BEHAVEN
Largest movements
- Cash -€7,677
down €7,677 (-18.0%), from €42,595 to €34,919
mainly Trade debts (-€27,008) and Other debts (-€13,070)
- Receivables within one year +€4,638
up €4,638 (+14.6%), from €31,764 to €36,402
of which Trade receivables: +€4,749
- Deferred charges and accrued income +€3,618
up €3,618 (+143%), from €2,523 to €6,141
- Intangible fixed assets +€2,008
up €2,008 (+24.5%), from €8,179 to €10,187
- Tangible fixed assets -€1,096
down €1,096 (-59.3%), from €1,848 to €752
- Trade debts -€27,008
down €27,008 (-63.8%), from €42,312 to €15,304
- Reserves +€23,506
up €23,506 (+239%), from €9,830 to €33,336
- Tax, wage and social debts +€14,300
up €14,300 (+77.7%), from €18,399 to €32,700
of which Taxes: +€18,430
- Other debts -€13,070
down €13,070 (-72.1%), from €18,131 to €5,061
- Profit (loss) carried forward +€3,764
up €3,764, from -€3,764 to €0
- Turnover -€337,644
no longer reported in 2024 (was €337,644)
- Purchases and services -€299,121
no longer reported in 2024 (was €299,121)
- Gross operating margin +€21,219
up €21,219 (+54.8%), from €38,756 to €59,975
- Taxes +€11,865
up €11,865 (+403%), from €2,945 to €14,810
- Staff costs -€11,482
down €11,482 (-53.1%), from €21,639 to €10,157
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,909 | €88,400 | +€1,492 | +1.7% |
| Fixed assets | 21/28 | €10,027 | €10,939 | +€911 | +9.1% |
| Intangible fixed assets | 21 | €8,179 | €10,187 | +€2,008 | +24.5% |
| Tangible fixed assets | 22/27 | €1,848 | €752 | -€1,096 | -59.3% |
| Furniture and vehicles | 24 | €1,848 | €752 | -€1,096 | -59.3% |
| Current assets | 29/58 | €76,881 | €77,462 | +€580 | +0.8% |
| Amounts receivable within one year | 40/41 | €31,764 | €36,402 | +€4,638 | +14.6% |
| Trade receivables | 40 | €28,250 | €32,999 | +€4,749 | +16.8% |
| Other amounts receivable | 41 | €3,514 | €3,403 | -€110 | -3.1% |
| Cash at bank and in hand | 54/58 | €42,595 | €34,919 | -€7,677 | -18.0% |
| Deferred charges and accrued income | 490/1 | €2,523 | €6,141 | +€3,618 | +143% |
| Total equity and liabilities | 10/49 | €86,909 | €88,400 | +€1,492 | +1.7% |
| Equity | 10/15 | €8,066 | €35,336 | +€27,270 | +338% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,830 | €33,336 | +€23,506 | +239% |
| Distributable reserves | 133 | €9,830 | €33,336 | +€23,506 | +239% |
| Profit (loss) carried forward | 14 | -€3,764 | €0 | +€3,764 | |
| Amounts payable | 17/49 | €78,842 | €53,064 | -€25,778 | -32.7% |
| Amounts payable within one year | 42/48 | €78,842 | €53,064 | -€25,778 | -32.7% |
| Trade debts | 44 | €42,312 | €15,304 | -€27,008 | -63.8% |
| Suppliers | 440/4 | €42,312 | €15,304 | -€27,008 | -63.8% |
| Taxes, remuneration and social security | 45 | €18,399 | €32,700 | +€14,300 | +77.7% |
| Taxes | 450/3 | €12,544 | €30,974 | +€18,430 | +147% |
| Remuneration and social security | 454/9 | €5,855 | €1,725 | -€4,130 | -70.5% |
| Other amounts payable | 47/48 | €18,131 | €5,061 | -€13,070 | -72.1% |
| Turnover | 70 | €337,644 | - | -€337,644 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €299,121 | - | -€299,121 | |
| Remuneration, social security and pensions | 62 | €21,639 | €10,157 | -€11,482 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,299 | €5,139 | -€160 | -3.0% |
| Other operating charges | 640/8 | €228 | €1,420 | +€1,192 | +523% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €38,756 | €59,975 | +€21,219 | +54.8% |
| Operating profit (loss) | 9901 | €11,590 | €43,260 | +€31,670 | +273% |
| Financial income | 75/76B | €0 | €11 | +€11 | |
| Recurring financial income | 75 | €0 | €11 | +€11 | |
| Financial charges | 65/66B | €617 | €1,192 | +€575 | +93.2% |
| Recurring financial charges | 65 | €617 | €1,192 | +€575 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €10,973 | €42,079 | +€31,106 | +283% |
| Income taxes | 67/77 | €2,945 | €14,810 | +€11,865 | +403% |
| Profit (loss) for the period | 9904 | €8,028 | €27,270 | +€19,241 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €8,028 | €27,270 | +€19,241 | +240% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.