BEHOTRANS: 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.
BEHOTRANS
Largest movements
- Tangible fixed assets -€92,588
down €92,588 (-71.5%), from €129,416 to €36,828
of which Leasing and similar rights: -€90,981
- Cash -€58,001
down €58,001 (-66.8%), from €86,814 to €28,814
mainly Net result for the year (-€56,546) and Debts after one year (-€56,369)
- Profit (loss) carried forward -€56,546
down €56,546 (-26.6%), from -€212,437 to -€268,983
- Debts after one year -€56,369
down €56,369 (-98.1%), from €57,484 to €1,115
- Current portion of long-term debt -€34,291
down €34,291 (-88.6%), from €38,695 to €4,404
- Accrued charges and deferred income -€10,552
no longer reported in 2025 (was €10,552)
- Trade debts +€7,263
new in 2025: €7,263
- Gross operating margin -€182,757
down €182,757 (-47.3%), from €386,374 to €203,617
- Staff costs -€49,700
down €49,700 (-18.7%), from €266,390 to €216,689
- Depreciation -€31,401
down €31,401 (-69.5%), from €45,198 to €13,797
- Financial charges -€12,080
down €12,080 (-64.5%), from €18,722 to €6,642
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 | €283,787 | €128,228 | -€155,559 | -54.8% |
| Fixed assets | 21/28 | €129,416 | €36,828 | -€92,588 | -71.5% |
| Tangible fixed assets | 22/27 | €129,416 | €36,828 | -€92,588 | -71.5% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €19,252 | €18,109 | -€1,143 | -5.9% |
| Furniture and vehicles | 24 | €19,183 | €18,719 | -€464 | -2.4% |
| Leasing and similar rights | 25 | €90,981 | - | -€90,981 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €154,371 | €91,400 | -€62,972 | -40.8% |
| Stocks and contracts in progress | 3 | €7,165 | €6,073 | -€1,093 | -15.3% |
| Stocks | 30/36 | €7,165 | €6,073 | -€1,093 | -15.3% |
| Amounts receivable within one year | 40/41 | €54,309 | €51,489 | -€2,821 | -5.2% |
| Trade receivables | 40 | €38,534 | €38,299 | -€235 | -0.6% |
| Other amounts receivable | 41 | €15,776 | €13,190 | -€2,585 | -16.4% |
| Cash at bank and in hand | 54/58 | €86,814 | €28,814 | -€58,001 | -66.8% |
| Deferred charges and accrued income | 490/1 | €6,082 | €5,024 | -€1,058 | -17.4% |
| Total equity and liabilities | 10/49 | €283,787 | €128,228 | -€155,559 | -54.8% |
| Equity | 10/15 | €146,211 | €89,665 | -€56,546 | -38.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €340,098 | €340,098 | = | 0.0% |
| Tax-exempt reserves | 132 | €155,509 | €155,509 | = | 0.0% |
| Distributable reserves | 133 | €184,589 | €184,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,437 | -€268,983 | -€56,546 | -26.6% |
| Amounts payable | 17/49 | €137,576 | €38,563 | -€99,013 | -72.0% |
| Amounts payable after more than one year | 17 | €57,484 | €1,115 | -€56,369 | -98.1% |
| Financial debts | 170/4 | €57,484 | €1,115 | -€56,369 | -98.1% |
| Amounts payable within one year | 42/48 | €69,540 | €37,447 | -€32,093 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €38,695 | €4,404 | -€34,291 | -88.6% |
| Trade debts | 44 | - | €7,263 | +€7,263 | |
| Suppliers | 440/4 | - | €7,263 | +€7,263 | |
| Taxes, remuneration and social security | 45 | €24,386 | €19,278 | -€5,108 | -20.9% |
| Taxes | 450/3 | €2,032 | €577 | -€1,455 | -71.6% |
| Remuneration and social security | 454/9 | €22,354 | €18,701 | -€3,653 | -16.3% |
| Other amounts payable | 47/48 | €6,458 | €6,502 | +€44 | +0.7% |
| Accrued charges and deferred income | 492/3 | €10,552 | - | -€10,552 | |
| Non-recurring operating income | 76A | €113,421 | - | -€113,421 | |
| Remuneration, social security and pensions | 62 | €266,390 | €216,689 | -€49,700 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,198 | €13,797 | -€31,401 | -69.5% |
| Other operating charges | 640/8 | €9,354 | €7,141 | -€2,213 | -23.7% |
| Non-recurring operating charges | 66A | €13,229 | €15,614 | +€2,385 | +18.0% |
| Gross operating margin | 9900 | €386,374 | €203,617 | -€182,757 | -47.3% |
| Operating profit (loss) | 9901 | €52,204 | -€49,624 | -€101,828 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €18,722 | €6,642 | -€12,080 | -64.5% |
| Recurring financial charges | 65 | €18,722 | €6,642 | -€12,080 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €33,485 | -€56,266 | -€89,751 | |
| Income taxes | 67/77 | €382 | €280 | -€102 | -26.8% |
| Profit (loss) for the period | 9904 | €33,103 | -€56,546 | -€89,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,103 | -€56,546 | -€89,649 |
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 16 October 2026 via checked.be.