Beheydt: 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.
Beheydt
Largest movements
- Cash -€16,441
down €16,441 (-95.4%), from €17,234 to €793
mainly Tax, wage and social debts (-€14,587) and Investment in fixed assets (net) (-€12,379)
- Tangible fixed assets +€7,537
up €7,537 (+354.2%), from €2,128 to €9,665
of which Leasing and similar rights: +€5,099
- Receivables within one year +€3,528
up €3,528 (+7.4%), from €47,931 to €51,459
of which Trade receivables: +€10,534
- Deferred charges and accrued income -€3,067
down €3,067 (-100.0%), from €3,067 to €0
- Intangible fixed assets +€1,717
new in 2025: €1,717
- Tax, wage and social debts -€14,587
down €14,587 (-47.8%), from €30,493 to €15,906
- Reserves +€9,320
up €9,320 (+28.0%), from €33,321 to €42,641
of which Tax-exempt reserves: +€9,320
- Trade debts -€1,459
down €1,459 (-24.1%), from €6,046 to €4,586
- Gross operating margin +€8,890
up €8,890 (+38.5%), from €23,082 to €31,972
- Financial charges +€6,338
up €6,338 (+150.2%), from €4,221 to €10,559
- Other operating charges -€3,475
down €3,475 (-42.4%), from €8,193 to €4,719
- Depreciation +€2,215
up €2,215 (+243.5%), from €910 to €3,125
- Taxes +€1,647
up €1,647 (+42.1%), from €3,913 to €5,560
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 | €70,360 | €63,634 | -€6,726 | -9.6% |
| Fixed assets | 21/28 | €2,128 | €11,382 | +€9,254 | +434.9% |
| Intangible fixed assets | 21 | - | €1,717 | +€1,717 | |
| Tangible fixed assets | 22/27 | €2,128 | €9,665 | +€7,537 | +354.2% |
| Furniture and vehicles | 24 | €2,128 | €4,566 | +€2,438 | +114.6% |
| Leasing and similar rights | 25 | - | €5,099 | +€5,099 | |
| Current assets | 29/58 | €68,232 | €52,252 | -€15,980 | -23.4% |
| Amounts receivable within one year | 40/41 | €47,931 | €51,459 | +€3,528 | +7.4% |
| Trade receivables | 40 | €13,450 | €23,984 | +€10,534 | +78.3% |
| Other amounts receivable | 41 | €34,480 | €27,474 | -€7,006 | -20.3% |
| Cash at bank and in hand | 54/58 | €17,234 | €793 | -€16,441 | -95.4% |
| Deferred charges and accrued income | 490/1 | €3,067 | €0 | -€3,067 | -100.0% |
| Total equity and liabilities | 10/49 | €70,360 | €63,634 | -€6,726 | -9.6% |
| Equity | 10/15 | €33,821 | €43,141 | +€9,320 | +27.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €33,321 | €42,641 | +€9,320 | +28.0% |
| Tax-exempt reserves | 132 | - | €9,320 | +€9,320 | |
| Distributable reserves | 133 | €33,321 | €33,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €36,539 | €20,493 | -€16,046 | -43.9% |
| Amounts payable within one year | 42/48 | €36,539 | €20,493 | -€16,046 | -43.9% |
| Trade debts | 44 | €6,046 | €4,586 | -€1,459 | -24.1% |
| Suppliers | 440/4 | €6,046 | €4,586 | -€1,459 | -24.1% |
| Taxes, remuneration and social security | 45 | €30,493 | €15,906 | -€14,587 | -47.8% |
| Taxes | 450/3 | €30,493 | €15,906 | -€14,587 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €3,125 | +€2,215 | +243.5% |
| Other operating charges | 640/8 | €8,193 | €4,719 | -€3,475 | -42.4% |
| Gross operating margin | 9900 | €23,082 | €31,972 | +€8,890 | +38.5% |
| Operating profit (loss) | 9901 | €13,979 | €24,128 | +€10,149 | +72.6% |
| Financial income | 75/76B | €1,581 | €1,310 | -€271 | -17.1% |
| Recurring financial income | 75 | €1,581 | €1,310 | -€271 | -17.1% |
| Financial charges | 65/66B | €4,221 | €10,559 | +€6,338 | +150.2% |
| Recurring financial charges | 65 | €4,221 | €10,559 | +€6,338 | +150.2% |
| Profit (loss) for the period before taxes | 9903 | €11,340 | €14,880 | +€3,540 | +31.2% |
| Income taxes | 67/77 | €3,913 | €5,560 | +€1,647 | +42.1% |
| Profit (loss) for the period | 9904 | €7,427 | €9,320 | +€1,894 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,427 | €9,320 | +€1,894 | +25.5% |
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 9 October 2026 via checked.be.