beHRIT: what changed
Two fiscal 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.
beHRIT
Largest movements
- Tangible fixed assets -€5,681
down €5,681 (-1.4%), from €410,187 to €404,507
of which Land and buildings: -€9,600
- Debts after one year -€37,413
down €37,413 (-17.2%), from €218,091 to €180,677
- Reserves +€13,284
up €13,284 (+8.6%), from €154,045 to €167,329
- Tax, wage and social debts +€12,194
up €12,194 (+264.5%), from €4,610 to €16,805
- Trade debts -€9,389
down €9,389 (-81.0%), from €11,586 to €2,197
- Other debts +€8,767
up €8,767 (+34.7%), from €25,254 to €34,022
- Other operating charges -€36,153
down €36,153 (-92.8%), from €38,966 to €2,814
- Taxes +€9,738
up €9,738 (+137.5%), from €7,081 to €16,819
- Depreciation -€5,944
down €5,944 (-30.4%), from €19,546 to €13,602
- Gross operating margin -€5,561
down €5,561 (-6.2%), from €89,207 to €83,646
- Financial charges +€2,140
up €2,140 (+27.2%), from €7,856 to €9,996
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 | €459,033 | €446,958 | -€12,075 | -2.6% |
| Fixed assets | 21/28 | €416,489 | €410,808 | -€5,681 | -1.4% |
| Tangible fixed assets | 22/27 | €410,187 | €404,507 | -€5,681 | -1.4% |
| Land and buildings | 22 | €399,376 | €389,776 | -€9,600 | -2.4% |
| Plant, machinery and equipment | 23 | - | €6,347 | +€6,347 | |
| Furniture and vehicles | 24 | €807 | - | -€807 | |
| Other tangible fixed assets | 26 | €10,004 | €8,384 | -€1,621 | -16.2% |
| Financial fixed assets | 28 | €6,301 | €6,301 | = | 0.0% |
| Current assets | 29/58 | €42,544 | €36,150 | -€6,394 | -15.0% |
| Amounts receivable within one year | 40/41 | €16,727 | €14,332 | -€2,395 | -14.3% |
| Trade receivables | 40 | €16,201 | €14,328 | -€1,873 | -11.6% |
| Other amounts receivable | 41 | €526 | €4 | -€522 | -99.2% |
| Cash at bank and in hand | 54/58 | €25,816 | €21,817 | -€3,999 | -15.5% |
| Total equity and liabilities | 10/49 | €459,033 | €446,958 | -€12,075 | -2.6% |
| Equity | 10/15 | €162,245 | €175,529 | +€13,284 | +8.2% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €154,045 | €167,329 | +€13,284 | +8.6% |
| Distributable reserves | 133 | €154,045 | €167,329 | +€13,284 | +8.6% |
| Amounts payable | 17/49 | €296,787 | €271,428 | -€25,359 | -8.5% |
| Amounts payable after more than one year | 17 | €218,091 | €180,677 | -€37,413 | -17.2% |
| Financial debts | 170/4 | €218,091 | €180,677 | -€37,413 | -17.2% |
| Amounts payable within one year | 42/48 | €78,697 | €90,751 | +€12,054 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €35,940 | €37,413 | +€1,474 | +4.1% |
| Financial debts | 43 | €1,307 | €315 | -€993 | -75.9% |
| Credit institutions | 430/8 | €1,307 | €315 | -€993 | -75.9% |
| Trade debts | 44 | €11,586 | €2,197 | -€9,389 | -81.0% |
| Suppliers | 440/4 | €11,586 | €2,197 | -€9,389 | -81.0% |
| Taxes, remuneration and social security | 45 | €4,610 | €16,805 | +€12,194 | +264.5% |
| Taxes | 450/3 | €4,610 | €16,805 | +€12,194 | +264.5% |
| Other amounts payable | 47/48 | €25,254 | €34,022 | +€8,767 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,546 | €13,602 | -€5,944 | -30.4% |
| Other operating charges | 640/8 | €38,966 | €2,814 | -€36,153 | -92.8% |
| Gross operating margin | 9900 | €89,207 | €83,646 | -€5,561 | -6.2% |
| Operating profit (loss) | 9901 | €30,695 | €67,230 | +€36,535 | +119.0% |
| Financial income | 75/76B | €0 | €8 | +€7 | +24900.0% |
| Recurring financial income | 75 | €0 | €8 | +€7 | +24900.0% |
| Financial charges | 65/66B | €7,856 | €9,996 | +€2,140 | +27.2% |
| Recurring financial charges | 65 | €7,856 | €9,996 | +€2,140 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €22,839 | €57,242 | +€34,403 | +150.6% |
| Income taxes | 67/77 | €7,081 | €16,819 | +€9,738 | +137.5% |
| Profit (loss) for the period | 9904 | €15,757 | €40,423 | +€24,665 | +156.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,757 | €40,423 | +€24,665 | +156.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.