BEnergic: 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.
BEnergic
Largest movements
- Tangible fixed assets -€35,879
down €35,879 (-5.3%), from €679,594 to €643,715
of which Furniture and vehicles: -€26,240
- Receivables within one year +€15,365
up €15,365 (+45.6%), from €33,690 to €49,054
of which Other amounts receivable: +€19,592
- Debts after one year -€53,190
down €53,190 (-11.0%), from €485,121 to €431,931
- Short-term financial debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€34,042
down €34,042 (-32.4%), from €105,203 to €71,160
- Other debts +€17,451
up €17,451 (+632%), from €2,760 to €20,211
- Current portion of long-term debt +€10,715
up €10,715 (+22.6%), from €47,475 to €58,190
- Gross operating margin +€75,912
up €75,912 (+105%), from €72,087 to €147,999
- Staff costs +€12,791
up €12,791 (+14.9%), from €85,877 to €98,667
- Taxes -€4,480
down €4,480 (-97.1%), from €4,612 to €132
- Financial charges +€3,553
up €3,553 (+31.8%), from €11,157 to €14,710
- Depreciation +€3,544
up €3,544 (+5.6%), from €63,809 to €67,353
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 | €754,059 | €736,072 | -€17,986 | -2.4% |
| Fixed assets | 21/28 | €679,695 | €643,715 | -€35,980 | -5.3% |
| Intangible fixed assets | 21 | €101 | - | -€101 | |
| Tangible fixed assets | 22/27 | €679,594 | €643,715 | -€35,879 | -5.3% |
| Land and buildings | 22 | €588,202 | €582,398 | -€5,804 | -1.0% |
| Plant, machinery and equipment | 23 | €8,540 | €4,705 | -€3,835 | -44.9% |
| Furniture and vehicles | 24 | €82,852 | €56,612 | -€26,240 | -31.7% |
| Current assets | 29/58 | €74,364 | €92,357 | +€17,994 | +24.2% |
| Stocks and contracts in progress | 3 | €23,144 | €24,641 | +€1,497 | +6.5% |
| Stocks | 30/36 | €23,144 | €24,641 | +€1,497 | +6.5% |
| Amounts receivable within one year | 40/41 | €33,690 | €49,054 | +€15,365 | +45.6% |
| Trade receivables | 40 | €18,738 | €14,510 | -€4,228 | -22.6% |
| Other amounts receivable | 41 | €14,952 | €34,544 | +€19,592 | +131% |
| Cash at bank and in hand | 54/58 | €9,671 | €12,205 | +€2,534 | +26.2% |
| Deferred charges and accrued income | 490/1 | €7,859 | €6,457 | -€1,402 | -17.8% |
| Total equity and liabilities | 10/49 | €754,059 | €736,072 | -€17,986 | -2.4% |
| Equity | 10/15 | €187,053 | €153,010 | -€34,042 | -18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,250 | €63,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,203 | €71,160 | -€34,042 | -32.4% |
| Amounts payable | 17/49 | €567,006 | €583,062 | +€16,056 | +2.8% |
| Amounts payable after more than one year | 17 | €485,121 | €431,931 | -€53,190 | -11.0% |
| Financial debts | 170/4 | €485,121 | €431,931 | -€53,190 | -11.0% |
| Amounts payable within one year | 42/48 | €81,885 | €150,318 | +€68,433 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €47,475 | €58,190 | +€10,715 | +22.6% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €12,599 | €6,734 | -€5,865 | -46.6% |
| Suppliers | 440/4 | €12,599 | €6,734 | -€5,865 | -46.6% |
| Advances received on contracts in progress | 46 | €1,210 | €1,210 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,840 | €13,973 | -€3,867 | -21.7% |
| Taxes | 450/3 | €8,424 | €387 | -€8,037 | -95.4% |
| Remuneration and social security | 454/9 | €9,416 | €13,586 | +€4,169 | +44.3% |
| Other amounts payable | 47/48 | €2,760 | €20,211 | +€17,451 | +632% |
| Accrued charges and deferred income | 492/3 | - | €813 | +€813 | |
| Remuneration, social security and pensions | 62 | €85,877 | €98,667 | +€12,791 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,809 | €67,353 | +€3,544 | +5.6% |
| Other operating charges | 640/8 | €2,520 | €3,090 | +€570 | +22.6% |
| Gross operating margin | 9900 | €72,087 | €147,999 | +€75,912 | +105% |
| Operating profit (loss) | 9901 | -€80,119 | -€21,112 | +€59,007 | +73.6% |
| Financial income | 75/76B | €103 | €1,911 | +€1,809 | +1,763% |
| Recurring financial income | 75 | €103 | €1,911 | +€1,809 | +1,763% |
| Financial charges | 65/66B | €11,157 | €14,710 | +€3,553 | +31.8% |
| Recurring financial charges | 65 | €11,157 | €14,710 | +€3,553 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€91,174 | -€33,910 | +€57,263 | +62.8% |
| Income taxes | 67/77 | €4,612 | €132 | -€4,480 | -97.1% |
| Profit (loss) for the period | 9904 | -€95,786 | -€34,042 | +€61,743 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,786 | -€34,042 | +€61,743 | +64.5% |
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 15 October 2026 via checked.be.