BEHEMOTH: 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.
BEHEMOTH
Largest movements
- Current investments -€7,761
down €7,761 (-20.5%), from €37,889 to €30,128
- Receivables within one year -€3,827
down €3,827 (-87.6%), from €4,367 to €540
of which Trade receivables: -€2,030
- Cash +€1,757
up €1,757 (+17.2%), from €10,215 to €11,972
mainly Current investments (+€7,761) and Receivables within one year (+€3,827)
- Tangible fixed assets -€573
down €573 (-50.1%), from €1,143 to €570
- Reserves -€6,533
down €6,533 (-20.9%), from €31,249 to €24,716
- Trade debts -€4,029
down €4,029 (-87.0%), from €4,630 to €601
- Tax, wage and social debts -€3,139
no longer reported in 2024 (was €3,139)
of which Taxes: -€1,854
- Contributions +€2,851
up €2,851 (+18.0%), from €15,865 to €18,716
- Gross operating margin +€11,661
up €11,661 (+65.4%), from -€17,825 to -€6,165
- Other operating charges -€890
down €890 (-95.9%), from €928 to €38
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.
Cash bridge derived
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 | €56,106 | €45,408 | -€10,698 | -19.1% |
| Fixed assets | 21/28 | €1,143 | €570 | -€573 | -50.1% |
| Tangible fixed assets | 22/27 | €1,143 | €570 | -€573 | -50.1% |
| Plant, machinery and equipment | 23 | €1,143 | €570 | -€573 | -50.1% |
| Current assets | 29/58 | €54,963 | €44,838 | -€10,125 | -18.4% |
| Stocks and contracts in progress | 3 | €2,159 | €2,159 | = | 0.0% |
| Stocks | 30/36 | €2,159 | €2,159 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,367 | €540 | -€3,827 | -87.6% |
| Trade receivables | 40 | €2,030 | - | -€2,030 | |
| Other amounts receivable | 41 | €2,338 | €540 | -€1,797 | -76.9% |
| Current investments | 50/53 | €37,889 | €30,128 | -€7,761 | -20.5% |
| Cash at bank and in hand | 54/58 | €10,215 | €11,972 | +€1,757 | +17.2% |
| Deferred charges and accrued income | 490/1 | €333 | €39 | -€294 | -88.3% |
| Total equity and liabilities | 10/49 | €56,106 | €45,408 | -€10,698 | -19.1% |
| Equity | 10/15 | €47,114 | €43,432 | -€3,683 | -7.8% |
| Contributions | 10/11 | €15,865 | €18,716 | +€2,851 | +18.0% |
| Reserves | 13 | €31,249 | €24,716 | -€6,533 | -20.9% |
| Distributable reserves | 133 | €31,249 | €24,716 | -€6,533 | -20.9% |
| Amounts payable | 17/49 | €8,992 | €1,977 | -€7,015 | -78.0% |
| Amounts payable within one year | 42/48 | €8,992 | €1,977 | -€7,015 | -78.0% |
| Trade debts | 44 | €4,630 | €601 | -€4,029 | -87.0% |
| Suppliers | 440/4 | €4,630 | €601 | -€4,029 | -87.0% |
| Taxes, remuneration and social security | 45 | €3,139 | - | -€3,139 | |
| Taxes | 450/3 | €1,854 | - | -€1,854 | |
| Remuneration and social security | 454/9 | €1,285 | - | -€1,285 | |
| Other amounts payable | 47/48 | €1,222 | €1,375 | +€153 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €573 | -€77 | -11.9% |
| Other operating charges | 640/8 | €928 | €38 | -€890 | -95.9% |
| Gross operating margin | 9900 | -€17,825 | -€6,165 | +€11,661 | +65.4% |
| Operating profit (loss) | 9901 | -€19,403 | -€6,776 | +€12,628 | +65.1% |
| Financial income | 75/76B | €233 | €349 | +€116 | +49.7% |
| Recurring financial income | 75 | €233 | €349 | +€116 | +49.7% |
| Financial charges | 65/66B | €102 | €107 | +€5 | +4.7% |
| Recurring financial charges | 65 | €102 | €107 | +€5 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,272 | -€6,533 | +€12,739 | +66.1% |
| Profit (loss) for the period | 9904 | -€19,272 | -€6,533 | +€12,739 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,272 | -€6,533 | +€12,739 | +66.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.