BEHETS FORESTERY: 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.
BEHETS FORESTERY
Largest movements
- Tangible fixed assets -€6,953
down €6,953 (-52.5%), from €13,256 to €6,303
of which Furniture and vehicles: -€6,681
- Cash -€989
down €989 (-94.4%), from €1,048 to €59
mainly Net result for the year (-€19,543)
- Deferred charges and accrued income -€374
down €374 (-72.4%), from €516 to €142
- Profit (loss) carried forward -€19,543
down €19,543, from €1,667 to -€17,876
- Other debts +€10,663
up €10,663 (+84.7%), from €12,596 to €23,258
- Trade debts +€314
up €314 (+5,908%), from €5 to €320
- Gross operating margin -€22,417
down €22,417, from €10,076 to -€12,341
- Other operating charges -€991
down €991 (-83.9%), from €1,182 to €191
- Depreciation -€363
down €363 (-5.0%), from €7,316 to €6,953
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 | €15,460 | €6,901 | -€8,558 | -55.4% |
| Fixed assets | 21/28 | €13,356 | €6,303 | -€7,053 | -52.8% |
| Tangible fixed assets | 22/27 | €13,256 | €6,303 | -€6,953 | -52.5% |
| Plant, machinery and equipment | 23 | €368 | €96 | -€272 | -73.9% |
| Furniture and vehicles | 24 | €12,888 | €6,207 | -€6,681 | -51.8% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €2,103 | €598 | -€1,505 | -71.6% |
| Amounts receivable within one year | 40/41 | €539 | €397 | -€142 | -26.3% |
| Other amounts receivable | 41 | €539 | €397 | -€142 | -26.3% |
| Cash at bank and in hand | 54/58 | €1,048 | €59 | -€989 | -94.4% |
| Deferred charges and accrued income | 490/1 | €516 | €142 | -€374 | -72.4% |
| Total equity and liabilities | 10/49 | €15,460 | €6,901 | -€8,558 | -55.4% |
| Equity | 10/15 | €2,667 | -€16,876 | -€19,543 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,667 | -€17,876 | -€19,543 | |
| Amounts payable | 17/49 | €12,793 | €23,778 | +€10,985 | +85.9% |
| Amounts payable within one year | 42/48 | €12,601 | €23,578 | +€10,977 | +87.1% |
| Trade debts | 44 | €5 | €320 | +€314 | +5,908% |
| Suppliers | 440/4 | €5 | €320 | +€314 | +5,908% |
| Other amounts payable | 47/48 | €12,596 | €23,258 | +€10,663 | +84.7% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.0% |
| Non-recurring operating income | 76A | €8,311 | - | -€8,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,316 | €6,953 | -€363 | -5.0% |
| Other operating charges | 640/8 | €1,182 | €191 | -€991 | -83.9% |
| Gross operating margin | 9900 | €10,076 | -€12,341 | -€22,417 | |
| Operating profit (loss) | 9901 | €1,578 | -€19,485 | -€21,063 | |
| Financial charges | 65/66B | €45 | €59 | +€13 | +28.8% |
| Recurring financial charges | 65 | €45 | €59 | +€13 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €1,532 | -€19,543 | -€21,076 | |
| Profit (loss) for the period | 9904 | €1,532 | -€19,543 | -€21,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,532 | -€19,543 | -€21,076 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.