Beheercentrale: 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.
What changed
Beheercentrale
NACE 81.100, Combined facilities support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€205,648
2024 · -€33,727+€239,375
Equity
€589,634
2024 · €383,986+€205,648
Cash
€636
2024 · €528+€108
Balance sheet total
€4.9m
2024 · €4.8m+€139,298
Largest movements
Assets
- Receivables within one year +€248,969
up €248,969 (+84.0%), from €296,257 to €545,226
of which Trade receivables: +€165,167
- Tangible fixed assets -€171,588
down €171,588 (-6.6%), from €2.6m to €2.4m
of which Land and buildings: -€171,291
- Receivables after one year +€93,094
up €93,094 (+5.5%), from €1.7m to €1.8m
Equity and liabilities
- Profit (loss) carried forward +€202,497
up €202,497, from -€142,636 to €59,861
- Short-term financial debts -€115,878
down €115,878 (-2.7%), from €4.3m to €4.2m
Income statement
- Turnover +€200,687
up €200,687 (+31.4%), from €638,820 to €839,507
- Financial charges -€65,723
down €65,723 (-35.2%), from €186,554 to €120,831
- Services and other goods +€25,522
up €25,522 (+18.3%), from €139,458 to €164,980
- Financial income +€16,310
up €16,310 (+20.3%), from €80,410 to €96,720
- Staff costs +€8,658
up €8,658 (+4.2%), from €204,012 to €212,670
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.
Result 2024
-€33,727
Turnover
+€200,687
Other operating income
+€60
Services and other goods
-€25,522
Staff costs
-€8,658
Depreciation
+€6,157
Other operating charges
+€3,286
Other operating items
-€18,638
Financial income
+€16,310
Financial charges
+€65,723
Taxes
-€30
Result 2025
€205,648
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€115,986
Investment
€0
Financing
-€115,878
Cash 2024
€528
From operations (derived)
+€115,986
Net result for the year
+€205,648
Depreciation
+€203,282
Receivables after one year
-€93,094
Receivables within one year
-€248,969
Deferred charges and accrued income
-€410
Trade debts
+€30,646
Tax, wage and social debts
+€18,882
Financing
-€115,878
Short-term financial debts
-€115,878
Cash 2025
€636
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,786,394 | €4,925,693 | +€139,298 | +2.9% |
| Fixed assets | 21/28 | €2,788,627 | €2,585,344 | -€203,282 | -7.3% |
| Intangible fixed assets | 21 | €182,199 | €150,505 | -€31,694 | -17.4% |
| Tangible fixed assets | 22/27 | €2,593,465 | €2,421,877 | -€171,588 | -6.6% |
| Land and buildings | 22 | €2,592,795 | €2,421,504 | -€171,291 | -6.6% |
| Furniture and vehicles | 24 | €670 | €373 | -€297 | -44.3% |
| Financial fixed assets | 28 | €12,963 | €12,963 | = | 0.0% |
| Affiliated companies | 280/1 | €217 | €217 | = | 0.0% |
| Participating interests | 280 | €217 | €217 | = | 0.0% |
| Other financial fixed assets | 284/8 | €12,746 | €12,746 | = | 0.0% |
| Shares | 284 | €12,745 | €12,745 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €1,997,767 | €2,340,348 | +€342,581 | +17.1% |
| Amounts receivable after more than one year | 29 | €1,700,000 | €1,793,094 | +€93,094 | +5.5% |
| Other amounts receivable | 291 | €1,700,000 | €1,793,094 | +€93,094 | +5.5% |
| Amounts receivable within one year | 40/41 | €296,257 | €545,226 | +€248,969 | +84.0% |
| Trade receivables | 40 | €96,608 | €261,775 | +€165,167 | +171% |
| Other amounts receivable | 41 | €199,649 | €283,451 | +€83,802 | +42.0% |
| Cash at bank and in hand | 54/58 | €528 | €636 | +€108 | +20.5% |
| Deferred charges and accrued income | 490/1 | €982 | €1,392 | +€410 | +41.7% |
| Total equity and liabilities | 10/49 | €4,786,394 | €4,925,693 | +€139,298 | +2.9% |
| Equity | 10/15 | €383,986 | €589,634 | +€205,648 | +53.6% |
| Contributions | 10/11 | €412,823 | €412,823 | = | 0.0% |
| Capital | 10 | €412,823 | €412,823 | = | 0.0% |
| Issued capital | 100 | €412,823 | €412,823 | = | 0.0% |
| Reserves | 13 | €113,798 | €116,949 | +€3,151 | +2.8% |
| Non-distributable reserves | 130/1 | €7,739 | €10,890 | +€3,151 | +40.7% |
| Legal reserve | 130 | €6,500 | €9,651 | +€3,151 | +48.5% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €106,059 | €106,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,636 | €59,861 | +€202,497 | |
| Amounts payable | 17/49 | €4,402,409 | €4,336,059 | -€66,350 | -1.5% |
| Amounts payable within one year | 42/48 | €4,402,409 | €4,336,059 | -€66,350 | -1.5% |
| Financial debts | 43 | €4,309,399 | €4,193,521 | -€115,878 | -2.7% |
| Other loans | 439 | €4,309,399 | €4,193,521 | -€115,878 | -2.7% |
| Trade debts | 44 | €43,540 | €74,186 | +€30,646 | +70.4% |
| Suppliers | 440/4 | €43,540 | €74,186 | +€30,646 | +70.4% |
| Taxes, remuneration and social security | 45 | €49,470 | €68,351 | +€18,882 | +38.2% |
| Taxes | 450/3 | €25,212 | €43,776 | +€18,564 | +73.6% |
| Remuneration and social security | 454/9 | €24,258 | €24,575 | +€317 | +1.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €657,667 | €839,777 | +€182,110 | +27.7% |
| Turnover | 70 | €638,820 | €839,507 | +€200,687 | +31.4% |
| Other operating income | 74 | €210 | €270 | +€60 | +28.6% |
| Non-recurring operating income | 76A | €18,638 | - | -€18,638 | |
| Operating charges | 60/66A | €585,281 | €610,018 | +€24,737 | +4.2% |
| Services and other goods | 61 | €139,458 | €164,980 | +€25,522 | +18.3% |
| Remuneration, social security and pensions | 62 | €204,012 | €212,670 | +€8,658 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,439 | €203,282 | -€6,157 | -2.9% |
| Other operating charges | 640/8 | €32,371 | €29,085 | -€3,286 | -10.2% |
| Operating profit (loss) | 9901 | €72,387 | €229,759 | +€157,372 | +217% |
| Financial income | 75/76B | €80,410 | €96,720 | +€16,310 | +20.3% |
| Recurring financial income | 75 | €80,410 | €96,720 | +€16,310 | +20.3% |
| Income from financial fixed assets | 750 | €298 | €1,830 | +€1,532 | +514% |
| Income from current assets | 751 | €80,112 | €94,890 | +€14,778 | +18.4% |
| Financial charges | 65/66B | €186,554 | €120,831 | -€65,723 | -35.2% |
| Recurring financial charges | 65 | €186,554 | €120,831 | -€65,723 | -35.2% |
| Debt charges | 650 | €184,207 | €119,311 | -€64,896 | -35.2% |
| Other financial charges | 652/9 | €2,346 | €1,520 | -€826 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,757 | €205,648 | +€239,405 | |
| Income taxes | 67/77 | -€30 | €0 | +€30 | |
| Taxes | 670/3 | €0 | €0 | = | |
| Tax adjustments and reversals of tax provisions | 77 | €30 | - | -€30 | |
| Profit (loss) for the period | 9904 | -€33,727 | €205,648 | +€239,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,727 | €205,648 | +€239,375 |
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 19 October 2026 via checked.be.