BEHRO: 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.
BEHRO
Largest movements
- Receivables within one year +€19,753
up €19,753 (+146.8%), from €13,452 to €33,205
of which Trade receivables: +€14,333
- Cash +€1,852
up €1,852 (+25.9%), from €7,143 to €8,995
mainly Net result for the year (+€20,075) and Other debts (+€17,500)
- Other debts +€17,500
new in 2025: €17,500
- Profit (loss) carried forward +€2,575
up €2,575 (+49.6%), from €5,193 to €7,768
- Tax, wage and social debts +€1,467
up €1,467 (+23.6%), from €6,226 to €7,693
of which Taxes: +€1,467
- Gross operating margin +€23,552
up €23,552 (+732.6%), from €3,215 to €26,767
- Taxes +€4,500
up €4,500 (+649.2%), from €693 to €5,193
- Financial charges -€400
down €400 (-43.4%), from €922 to €521
- Other operating charges -€400
down €400 (-29.4%), from €1,359 to €959
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 | €22,788 | €44,241 | +€21,453 | +94.1% |
| Fixed assets | 21/28 | €1,518 | €1,124 | -€394 | -25.9% |
| Tangible fixed assets | 22/27 | €818 | €424 | -€394 | -48.1% |
| Plant, machinery and equipment | 23 | €818 | €424 | -€394 | -48.1% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €21,270 | €43,116 | +€21,847 | +102.7% |
| Amounts receivable within one year | 40/41 | €13,452 | €33,205 | +€19,753 | +146.8% |
| Trade receivables | 40 | €7,080 | €21,413 | +€14,333 | +202.4% |
| Other amounts receivable | 41 | €6,372 | €11,792 | +€5,420 | +85.1% |
| Cash at bank and in hand | 54/58 | €7,143 | €8,995 | +€1,852 | +25.9% |
| Deferred charges and accrued income | 490/1 | €675 | €916 | +€241 | +35.7% |
| Total equity and liabilities | 10/49 | €22,788 | €44,241 | +€21,453 | +94.1% |
| Equity | 10/15 | €15,693 | €18,268 | +€2,575 | +16.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,193 | €7,768 | +€2,575 | +49.6% |
| Amounts payable | 17/49 | €7,095 | €25,973 | +€18,878 | +266.1% |
| Amounts payable within one year | 42/48 | €7,095 | €25,973 | +€18,878 | +266.1% |
| Trade debts | 44 | €869 | €780 | -€89 | -10.3% |
| Suppliers | 440/4 | €869 | €780 | -€89 | -10.3% |
| Taxes, remuneration and social security | 45 | €6,226 | €7,693 | +€1,467 | +23.6% |
| Taxes | 450/3 | €4,226 | €5,693 | +€1,467 | +34.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €17,500 | +€17,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €394 | +€30 | +8.3% |
| Other operating charges | 640/8 | €1,359 | €959 | -€400 | -29.4% |
| Gross operating margin | 9900 | €3,215 | €26,767 | +€23,552 | +732.6% |
| Operating profit (loss) | 9901 | €1,492 | €25,415 | +€23,922 | +1603.0% |
| Financial income | 75/76B | €301 | €375 | +€74 | +24.6% |
| Recurring financial income | 75 | €301 | €375 | +€74 | +24.6% |
| Financial charges | 65/66B | €922 | €521 | -€400 | -43.4% |
| Recurring financial charges | 65 | €922 | €521 | -€400 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €871 | €25,268 | +€24,397 | +2800.2% |
| Income taxes | 67/77 | €693 | €5,193 | +€4,500 | +649.2% |
| Profit (loss) for the period | 9904 | €178 | €20,075 | +€19,897 | +11168.7% |
| Profit (loss) for the period to be appropriated | 9905 | €178 | €20,075 | +€19,897 | +11168.7% |
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 12 October 2026 via checked.be.