BEHZAD: 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.
BEHZAD
Largest movements
- Receivables after one year -€631
no longer reported in 2024 (was €631)
- Receivables within one year +€631
up €631 (+3.1%), from €20,447 to €21,078
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€971
no longer reported in 2024 (was €971)
- Financial charges -€218
no longer reported in 2024 (was €218)
- Gross operating margin +€156
no longer reported in 2024 (was -€156)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,241 | €21,241 | = | 0.0% |
| Fixed assets | 21/28 | €21 | €21 | = | 0.0% |
| Financial fixed assets | 28 | €21 | €21 | = | 0.0% |
| Current assets | 29/58 | €21,220 | €21,220 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €631 | - | -€631 | |
| Other amounts receivable | 291 | €631 | - | -€631 | |
| Amounts receivable within one year | 40/41 | €20,447 | €21,078 | +€631 | +3.1% |
| Other amounts receivable | 41 | €20,447 | €21,078 | +€631 | +3.1% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €139 | €139 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,241 | €21,241 | = | 0.0% |
| Equity | 10/15 | €18,799 | €18,799 | = | 0.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,602 | €12,602 | = | 0.0% |
| Amounts payable | 17/49 | €2,441 | €2,441 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,441 | €2,441 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €1,927 | €1,927 | = | 0.0% |
| Financial debts | 43 | €514 | €514 | = | 0.0% |
| Credit institutions | 430/8 | €514 | €514 | = | 0.0% |
| Gross operating margin | 9900 | -€156 | - | +€156 | |
| Operating profit (loss) | 9901 | -€156 | - | +€156 | |
| Financial income | 75/76B | €971 | - | -€971 | |
| Recurring financial income | 75 | €971 | - | -€971 | |
| Financial charges | 65/66B | €218 | - | -€218 | |
| Recurring financial charges | 65 | €218 | - | -€218 | |
| Profit (loss) for the period before taxes | 9903 | €596 | - | -€596 | |
| Profit (loss) for the period | 9904 | €596 | - | -€596 | |
| Profit (loss) for the period to be appropriated | 9905 | €596 | - | -€596 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.