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
- Tangible fixed assets -€15,858
down €15,858 (-34.0%), from €46,628 to €30,771
of which Furniture and vehicles: -€14,113
- Receivables within one year +€7,741
up €7,741 (+283%), from €2,735 to €10,476
of which Trade receivables: +€6,365
- Cash +€2,367
up €2,367 (+3.4%), from €69,594 to €71,961
mainly Net result for the year (+€18,484) and Other debts (+€16,998)
- Reserves -€19,250
down €19,250 (-100%), from €19,250 to €0
of which Non-distributable reserves: -€19,250
- Other debts +€16,998
up €16,998 (+111%), from €15,302 to €32,300
- Debts after one year -€14,332
down €14,332 (-44.5%), from €32,242 to €17,910
- Trade debts +€10,981
up €10,981 (+54.1%), from €20,296 to €31,277
- Gross operating margin +€23,759
up €23,759 (+125%), from €18,968 to €42,727
- Taxes +€4,837
up €4,837 (+2,875%), from €168 to €5,005
- Depreciation +€1,276
up €1,276 (+8.5%), from €15,024 to €16,300
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 | €119,510 | €113,208 | -€6,302 | -5.3% |
| Fixed assets | 21/28 | €46,628 | €30,771 | -€15,858 | -34.0% |
| Tangible fixed assets | 22/27 | €46,628 | €30,771 | -€15,858 | -34.0% |
| Plant, machinery and equipment | 23 | €3,131 | €1,386 | -€1,745 | -55.7% |
| Furniture and vehicles | 24 | €43,497 | €29,384 | -€14,113 | -32.4% |
| Current assets | 29/58 | €72,882 | €82,437 | +€9,555 | +13.1% |
| Amounts receivable within one year | 40/41 | €2,735 | €10,476 | +€7,741 | +283% |
| Trade receivables | 40 | €2,735 | €9,100 | +€6,365 | +233% |
| Other amounts receivable | 41 | - | €1,376 | +€1,376 | |
| Cash at bank and in hand | 54/58 | €69,594 | €71,961 | +€2,367 | +3.4% |
| Deferred charges and accrued income | 490/1 | €553 | €0 | -€553 | -100% |
| Total equity and liabilities | 10/49 | €119,510 | €113,208 | -€6,302 | -5.3% |
| Equity | 10/15 | €25,282 | €5,766 | -€19,516 | -77.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,250 | €0 | -€19,250 | -100% |
| Non-distributable reserves | 130/1 | €19,250 | - | -€19,250 | |
| Reserves not available under the articles | 1311 | €19,250 | - | -€19,250 | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €1,032 | €766 | -€266 | -25.8% |
| Amounts payable | 17/49 | €94,228 | €107,442 | +€13,214 | +14.0% |
| Amounts payable after more than one year | 17 | €32,242 | €17,910 | -€14,332 | -44.5% |
| Financial debts | 170/4 | €32,242 | €17,910 | -€14,332 | -44.5% |
| Amounts payable within one year | 42/48 | €61,987 | €89,533 | +€27,546 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €13,698 | €14,332 | +€634 | +4.6% |
| Trade debts | 44 | €20,296 | €31,277 | +€10,981 | +54.1% |
| Suppliers | 440/4 | €20,296 | €31,277 | +€10,981 | +54.1% |
| Taxes, remuneration and social security | 45 | €12,691 | €11,624 | -€1,067 | -8.4% |
| Taxes | 450/3 | €12,691 | €11,624 | -€1,067 | -8.4% |
| Other amounts payable | 47/48 | €15,302 | €32,300 | +€16,998 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,024 | €16,300 | +€1,276 | +8.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,968 | €42,727 | +€23,759 | +125% |
| Operating profit (loss) | 9901 | €3,557 | €26,027 | +€22,470 | +632% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €2,719 | €2,538 | -€180 | -6.6% |
| Recurring financial charges | 65 | €2,719 | €2,538 | -€180 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €841 | €23,489 | +€22,648 | +2,692% |
| Income taxes | 67/77 | €168 | €5,005 | +€4,837 | +2,875% |
| Profit (loss) for the period | 9904 | €673 | €18,484 | +€17,811 | +2,646% |
| Profit (loss) for the period to be appropriated | 9905 | €673 | €18,484 | +€17,811 | +2,646% |
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 13 October 2026 via checked.be.