BEHOPLUS: what changed
BEHOPLUS
Largest movements
- Receivables after one year +€91,993
up €91,993 (+76.0%), from €121,097 to €213,090
- Receivables within one year +€67,453
up €67,453 (+19.7%), from €341,801 to €409,254
of which Trade receivables: +€108,755
- Cash -€22,983
down €22,983 (-17.5%), from €131,396 to €108,413
mainly Receivables after one year (-€91,993) and Receivables within one year (-€67,453)
- Tangible fixed assets -€10,351
down €10,351 (-14.4%), from €72,057 to €61,706
of which Plant, machinery and equipment: -€7,105
- Profit (loss) carried forward +€117,511
up €117,511 (+65.6%), from €179,183 to €296,694
- Tax, wage and social debts +€13,906
up €13,906 (+15.0%), from €92,829 to €106,735
of which Remuneration and social security: +€11,020
- Debts after one year -€10,137
no longer reported in 2025 (was €10,137)
- Current portion of long-term debt -€9,582
down €9,582 (-28.3%), from €33,849 to €24,267
- Gross operating margin +€779,865
up €779,865 (+478%), from €163,083 to €942,948
- Staff costs +€752,488
new in 2025: €752,488
- Write-downs -€33,056
no longer reported in 2025 (was €33,056)
- Taxes +€14,885
up €14,885 (+41.2%), from €36,104 to €50,989
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €686,562 | €802,708 | +€116,146 | +16.9% |
| Fixed assets | 21/28 | €74,257 | €61,706 | -€12,551 | -16.9% |
| Intangible fixed assets | 21 | €2,200 | - | -€2,200 | |
| Tangible fixed assets | 22/27 | €72,057 | €61,706 | -€10,351 | -14.4% |
| Plant, machinery and equipment | 23 | €67,658 | €60,553 | -€7,105 | -10.5% |
| Furniture and vehicles | 24 | €4,399 | €1,153 | -€3,246 | -73.8% |
| Current assets | 29/58 | €612,305 | €741,002 | +€128,697 | +21.0% |
| Amounts receivable after more than one year | 29 | €121,097 | €213,090 | +€91,993 | +76.0% |
| Other amounts receivable | 291 | €121,097 | €213,090 | +€91,993 | +76.0% |
| Stocks and contracts in progress | 3 | €11,980 | €10,245 | -€1,735 | -14.5% |
| Stocks | 30/36 | €11,980 | €10,245 | -€1,735 | -14.5% |
| Amounts receivable within one year | 40/41 | €341,801 | €409,254 | +€67,453 | +19.7% |
| Trade receivables | 40 | €281,153 | €389,908 | +€108,755 | +38.7% |
| Other amounts receivable | 41 | €60,648 | €19,346 | -€41,302 | -68.1% |
| Cash at bank and in hand | 54/58 | €131,396 | €108,413 | -€22,983 | -17.5% |
| Deferred charges and accrued income | 490/1 | €6,031 | - | -€6,031 | |
| Total equity and liabilities | 10/49 | €686,562 | €802,708 | +€116,146 | +16.9% |
| Equity | 10/15 | €426,916 | €544,427 | +€117,511 | +27.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €229,141 | €229,141 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,870 | €9,870 | = | 0.0% |
| Distributable reserves | 133 | €219,271 | €219,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,183 | €296,694 | +€117,511 | +65.6% |
| Amounts payable | 17/49 | €259,646 | €258,281 | -€1,365 | -0.5% |
| Amounts payable after more than one year | 17 | €10,137 | - | -€10,137 | |
| Financial debts | 170/4 | €10,137 | - | -€10,137 | |
| Amounts payable within one year | 42/48 | €249,509 | €258,281 | +€8,772 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €33,849 | €24,267 | -€9,582 | -28.3% |
| Trade debts | 44 | €119,281 | €123,729 | +€4,448 | +3.7% |
| Suppliers | 440/4 | €119,281 | €123,729 | +€4,448 | +3.7% |
| Advances received on contracts in progress | 46 | €3,550 | €3,550 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €92,829 | €106,735 | +€13,906 | +15.0% |
| Taxes | 450/3 | €24,104 | €26,990 | +€2,886 | +12.0% |
| Remuneration and social security | 454/9 | €68,725 | €79,745 | +€11,020 | +16.0% |
| Remuneration, social security and pensions | 62 | - | €752,488 | +€752,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,875 | €18,149 | -€2,726 | -13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,056 | - | -€33,056 | |
| Other operating charges | 640/8 | €5,278 | €5,472 | +€194 | +3.7% |
| Gross operating margin | 9900 | €163,083 | €942,948 | +€779,865 | +478% |
| Operating profit (loss) | 9901 | €103,874 | €166,839 | +€62,965 | +60.6% |
| Financial income | 75/76B | €2,115 | €3,261 | +€1,146 | +54.2% |
| Recurring financial income | 75 | €2,115 | €3,261 | +€1,146 | +54.2% |
| Financial charges | 65/66B | €4,940 | €1,600 | -€3,340 | -67.6% |
| Recurring financial charges | 65 | €4,940 | €1,600 | -€3,340 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €101,049 | €168,500 | +€67,451 | +66.8% |
| Income taxes | 67/77 | €36,104 | €50,989 | +€14,885 | +41.2% |
| Profit (loss) for the period | 9904 | €64,945 | €117,511 | +€52,566 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,945 | €117,511 | +€52,566 | +80.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.