BeHeCON: 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.
BeHeCON
Largest movements
- Cash +€179,974
up €179,974, from €0 to €179,974
mainly Trade debts (+€130,752) and Receivables within one year (+€117,629)
- Receivables within one year -€117,629
down €117,629 (-13.5%), from €874,069 to €756,440
of which Trade receivables: -€117,251
- Trade debts +€130,752
up €130,752 (+253.5%), from €51,575 to €182,327
- Other debts +€81,496
up €81,496 (+68.0%), from €119,815 to €201,312
- Tax, wage and social debts -€75,882
down €75,882 (-34.7%), from €218,413 to €142,531
of which Taxes: -€96,376
- Short-term financial debts -€35,579
down €35,579 (-99.0%), from €35,937 to €358
- Reserves -€32,233
down €32,233 (-26.8%), from €120,223 to €87,990
of which Distributable reserves: -€30,993
- Gross operating margin +€108,206
up €108,206 (+28.6%), from €378,963 to €487,168
- Staff costs +€87,564
up €87,564 (+30.0%), from €291,952 to €379,516
- Other operating charges +€9,922
up €9,922 (+783.3%), from €1,267 to €11,189
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 | €887,403 | €955,957 | +€68,555 | +7.7% |
| Fixed assets | 21/28 | €6,820 | €8,442 | +€1,622 | +23.8% |
| Tangible fixed assets | 22/27 | €4,075 | €5,697 | +€1,622 | +39.8% |
| Furniture and vehicles | 24 | €4,075 | €5,697 | +€1,622 | +39.8% |
| Financial fixed assets | 28 | €2,745 | €2,745 | = | 0.0% |
| Current assets | 29/58 | €880,583 | €947,515 | +€66,933 | +7.6% |
| Amounts receivable within one year | 40/41 | €874,069 | €756,440 | -€117,629 | -13.5% |
| Trade receivables | 40 | €873,691 | €756,440 | -€117,251 | -13.4% |
| Other amounts receivable | 41 | €378 | €0 | -€378 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €179,974 | +€179,974 | |
| Deferred charges and accrued income | 490/1 | €6,513 | €11,102 | +€4,588 | +70.4% |
| Total equity and liabilities | 10/49 | €887,403 | €955,957 | +€68,555 | +7.7% |
| Equity | 10/15 | €461,662 | €429,430 | -€32,233 | -7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,223 | €87,990 | -€32,233 | -26.8% |
| Non-distributable reserves | 130/1 | €1,240 | €0 | -€1,240 | -100.0% |
| Reserves not available under the articles | 1311 | €1,240 | €0 | -€1,240 | -100.0% |
| Distributable reserves | 133 | €118,983 | €87,990 | -€30,993 | -26.0% |
| Profit (loss) carried forward | 14 | €329,039 | €329,039 | = | 0.0% |
| Amounts payable | 17/49 | €425,740 | €526,528 | +€100,787 | +23.7% |
| Amounts payable within one year | 42/48 | €425,740 | €526,528 | +€100,787 | +23.7% |
| Financial debts | 43 | €35,937 | €358 | -€35,579 | -99.0% |
| Credit institutions | 430/8 | €35,937 | €358 | -€35,579 | -99.0% |
| Trade debts | 44 | €51,575 | €182,327 | +€130,752 | +253.5% |
| Suppliers | 440/4 | €51,575 | €182,327 | +€130,752 | +253.5% |
| Taxes, remuneration and social security | 45 | €218,413 | €142,531 | -€75,882 | -34.7% |
| Taxes | 450/3 | €163,044 | €66,668 | -€96,376 | -59.1% |
| Remuneration and social security | 454/9 | €55,369 | €75,863 | +€20,494 | +37.0% |
| Other amounts payable | 47/48 | €119,815 | €201,312 | +€81,496 | +68.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €5,023 | €0 | -€5,023 | -100.0% |
| Remuneration, social security and pensions | 62 | €291,952 | €379,516 | +€87,564 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,863 | €4,166 | +€1,303 | +45.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,452 | -€2,452 | |
| Other operating charges | 640/8 | €1,267 | €11,189 | +€9,922 | +783.3% |
| Gross operating margin | 9900 | €378,963 | €487,168 | +€108,206 | +28.6% |
| Operating profit (loss) | 9901 | €82,880 | €94,749 | +€11,869 | +14.3% |
| Financial income | 75/76B | €1 | €939 | +€937 | +65081.3% |
| Recurring financial income | 75 | €1 | €939 | +€937 | +65081.3% |
| Financial charges | 65/66B | €15,895 | €14,216 | -€1,679 | -10.6% |
| Recurring financial charges | 65 | €15,895 | €14,216 | -€1,679 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €66,987 | €81,472 | +€14,485 | +21.6% |
| Income taxes | 67/77 | €28,029 | €26,680 | -€1,349 | -4.8% |
| Profit (loss) for the period | 9904 | €38,958 | €54,792 | +€15,834 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,958 | €54,792 | +€15,834 | +40.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.