BEHAZIN TEGELWERKEN: 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.
BEHAZIN TEGELWERKEN
Largest movements
- Receivables within one year +€47,469
up €47,469 (+423%), from €11,212 to €58,680
of which Other amounts receivable: +€27,380
- Deferred charges and accrued income +€6,467
new in 2025: €6,467
- Tangible fixed assets +€1,949
up €1,949 (+8.4%), from €23,191 to €25,141
of which Furniture and vehicles: +€1,159
- Reserves +€31,185
up €31,185 (+157%), from €19,858 to €51,043
- Trade debts +€18,838
up €18,838 (+791%), from €2,381 to €21,219
- Tax, wage and social debts +€5,725
up €5,725 (+45.0%), from €12,720 to €18,444
of which Taxes: +€6,166
- Gross operating margin +€40,992
up €40,992 (+69.4%), from €59,089 to €100,080
- Staff costs +€21,559
up €21,559 (+85.7%), from €25,149 to €46,708
- Other operating charges +€4,625
up €4,625 (+741%), from €624 to €5,249
- Taxes +€2,933
up €2,933 (+52.2%), from €5,622 to €8,555
- Financial charges +€2,282
up €2,282 (+1,425%), from €160 to €2,442
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 | €36,259 | €92,007 | +€55,748 | +154% |
| Fixed assets | 21/28 | €23,191 | €25,141 | +€1,949 | +8.4% |
| Tangible fixed assets | 22/27 | €23,191 | €25,141 | +€1,949 | +8.4% |
| Plant, machinery and equipment | 23 | - | €790 | +€790 | |
| Furniture and vehicles | 24 | €23,191 | €24,350 | +€1,159 | +5.0% |
| Current assets | 29/58 | €13,067 | €66,866 | +€53,798 | +412% |
| Amounts receivable within one year | 40/41 | €11,212 | €58,680 | +€47,469 | +423% |
| Trade receivables | 40 | €5,488 | €25,577 | +€20,089 | +366% |
| Other amounts receivable | 41 | €5,723 | €33,103 | +€27,380 | +478% |
| Cash at bank and in hand | 54/58 | €1,856 | €1,719 | -€137 | -7.4% |
| Deferred charges and accrued income | 490/1 | - | €6,467 | +€6,467 | |
| Total equity and liabilities | 10/49 | €36,259 | €92,007 | +€55,748 | +154% |
| Equity | 10/15 | €21,158 | €52,343 | +€31,185 | +147% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Reserves | 13 | €19,858 | €51,043 | +€31,185 | +157% |
| Distributable reserves | 133 | €19,858 | €51,043 | +€31,185 | +157% |
| Amounts payable | 17/49 | €15,101 | €39,663 | +€24,562 | +163% |
| Amounts payable within one year | 42/48 | €15,101 | €39,663 | +€24,562 | +163% |
| Trade debts | 44 | €2,381 | €21,219 | +€18,838 | +791% |
| Suppliers | 440/4 | €2,381 | €21,219 | +€18,838 | +791% |
| Taxes, remuneration and social security | 45 | €12,720 | €18,444 | +€5,725 | +45.0% |
| Taxes | 450/3 | €5,975 | €12,141 | +€6,166 | +103% |
| Remuneration and social security | 454/9 | €6,744 | €6,303 | -€441 | -6.5% |
| Remuneration, social security and pensions | 62 | €25,149 | €46,708 | +€21,559 | +85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,975 | €7,507 | -€468 | -5.9% |
| Other operating charges | 640/8 | €624 | €5,249 | +€4,625 | +741% |
| Gross operating margin | 9900 | €59,089 | €100,080 | +€40,992 | +69.4% |
| Operating profit (loss) | 9901 | €25,340 | €40,616 | +€15,276 | +60.3% |
| Financial income | 75/76B | €299 | €1,567 | +€1,268 | +424% |
| Recurring financial income | 75 | €299 | €1,567 | +€1,268 | +424% |
| Financial charges | 65/66B | €160 | €2,442 | +€2,282 | +1,425% |
| Recurring financial charges | 65 | €160 | €2,442 | +€2,282 | +1,425% |
| Profit (loss) for the period before taxes | 9903 | €25,480 | €39,741 | +€14,261 | +56.0% |
| Income taxes | 67/77 | €5,622 | €8,555 | +€2,933 | +52.2% |
| Profit (loss) for the period | 9904 | €19,858 | €31,185 | +€11,328 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,858 | €31,185 | +€11,328 | +57.0% |
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 29 October 2026 via checked.be.