Béjo M: 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.
Béjo M
Largest movements
- Stocks and contracts +€1,355
up €1,355 (+26.2%), from €5,175 to €6,530
- Cash -€943
down €943 (-61.8%), from €1,526 to €583
mainly Debts after one year (-€3,713) and Stocks and contracts (-€1,355)
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Reserves +€18,600
new in 2025: €18,600
- Profit (loss) carried forward +€4,015
up €4,015 (+7.1%), from -€56,548 to -€52,533
- Debts after one year -€3,713
down €3,713 (-8.3%), from €44,649 to €40,936
- Trade debts +€110
new in 2025: €110
- Gross operating margin -€7,467
down €7,467 (-60.5%), from €12,350 to €4,883
- Other operating charges +€347
up €347 (+77.4%), from €448 to €795
- Financial charges -€147
down €147 (-66.9%), from €220 to €73
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 | €6,701 | €7,113 | +€412 | +6.2% |
| Current assets | 29/58 | €6,701 | €7,113 | +€412 | +6.2% |
| Stocks and contracts in progress | 3 | €5,175 | €6,530 | +€1,355 | +26.2% |
| Stocks | 30/36 | €5,175 | €6,530 | +€1,355 | +26.2% |
| Cash at bank and in hand | 54/58 | €1,526 | €583 | -€943 | -61.8% |
| Total equity and liabilities | 10/49 | €6,701 | €7,113 | +€412 | +6.2% |
| Equity | 10/15 | -€37,948 | -€33,933 | +€4,015 | +10.6% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | - | €18,600 | +€18,600 | |
| Non-distributable reserves | 130/1 | - | €18,600 | +€18,600 | |
| Other | 1319 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€56,548 | -€52,533 | +€4,015 | +7.1% |
| Amounts payable | 17/49 | €44,649 | €41,046 | -€3,603 | -8.1% |
| Amounts payable after more than one year | 17 | €44,649 | €40,936 | -€3,713 | -8.3% |
| Financial debts | 170/4 | €44,649 | €40,936 | -€3,713 | -8.3% |
| Amounts payable within one year | 42/48 | - | €110 | +€110 | |
| Trade debts | 44 | - | €110 | +€110 | |
| Suppliers | 440/4 | - | €110 | +€110 | |
| Other operating charges | 640/8 | €448 | €795 | +€347 | +77.4% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €12,350 | €4,883 | -€7,467 | -60.5% |
| Operating profit (loss) | 9901 | €11,852 | €4,088 | -€7,764 | -65.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €220 | €73 | -€147 | -66.9% |
| Recurring financial charges | 65 | €220 | €73 | -€147 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €11,631 | €4,015 | -€7,616 | -65.5% |
| Profit (loss) for the period | 9904 | €11,631 | €4,015 | -€7,616 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,631 | €4,015 | -€7,616 | -65.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.