BEHODENT: 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.
BEHODENT
Largest movements
- Receivables within one year -€15,081
down €15,081 (-17.1%), from €87,969 to €72,888
- Cash +€2,221
up €2,221 (+79.4%), from €2,796 to €5,017
mainly Receivables within one year (+€15,081) and Depreciation (+€1,137)
- Tax, wage and social debts -€11,691
no longer reported in 2025 (was €11,691)
- Profit (loss) carried forward -€2,306
down €2,306 (-1.8%), from €125,063 to €122,757
- Taxes -€11,691
no longer reported in 2025 (was €11,691)
- Gross operating margin +€4,753
up €4,753 (+46.8%), from -€10,147 to -€5,394
- Financial income -€202
down €202 (-4.2%), from €4,815 to €4,613
- Financial charges -€131
down €131 (-28.7%), from €457 to €326
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 | €160,083 | €146,086 | -€13,997 | -8.7% |
| Fixed assets | 21/28 | €69,318 | €68,181 | -€1,137 | -1.6% |
| Tangible fixed assets | 22/27 | €19,318 | €18,181 | -€1,137 | -5.9% |
| Land and buildings | 22 | €19,318 | €18,181 | -€1,137 | -5.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €90,765 | €77,905 | -€12,860 | -14.2% |
| Amounts receivable within one year | 40/41 | €87,969 | €72,888 | -€15,081 | -17.1% |
| Other amounts receivable | 41 | €87,969 | €72,888 | -€15,081 | -17.1% |
| Cash at bank and in hand | 54/58 | €2,796 | €5,017 | +€2,221 | +79.4% |
| Total equity and liabilities | 10/49 | €160,083 | €146,086 | -€13,997 | -8.7% |
| Equity | 10/15 | €148,392 | €146,086 | -€2,306 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,737 | €4,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,878 | €2,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,063 | €122,757 | -€2,306 | -1.8% |
| Amounts payable | 17/49 | €11,691 | - | -€11,691 | |
| Amounts payable within one year | 42/48 | €11,691 | - | -€11,691 | |
| Taxes, remuneration and social security | 45 | €11,691 | - | -€11,691 | |
| Taxes | 450/3 | €11,691 | - | -€11,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €1,137 | = | 0.0% |
| Other operating charges | 640/8 | €137 | €62 | -€75 | -54.7% |
| Gross operating margin | 9900 | -€10,147 | -€5,394 | +€4,753 | +46.8% |
| Operating profit (loss) | 9901 | -€11,421 | -€6,593 | +€4,828 | +42.3% |
| Financial income | 75/76B | €4,815 | €4,613 | -€202 | -4.2% |
| Recurring financial income | 75 | €4,815 | €4,613 | -€202 | -4.2% |
| Financial charges | 65/66B | €457 | €326 | -€131 | -28.7% |
| Recurring financial charges | 65 | €457 | €326 | -€131 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,063 | -€2,306 | +€4,757 | +67.4% |
| Transfer from deferred taxes | 780 | €17,245 | - | -€17,245 | |
| Income taxes | 67/77 | €11,691 | - | -€11,691 | |
| Profit (loss) for the period | 9904 | -€1,509 | -€2,306 | -€797 | -52.8% |
| Transfer from tax-exempt reserves | 789 | €33,490 | - | -€33,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,981 | -€2,306 | -€34,287 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.