BEO BENS: 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.
BEO BENS
Largest movements
- Cash -€526
down €526 (-3.0%), from €17,640 to €17,114
mainly Net result for the year (-€2,146) and Receivables within one year (-€31)
- Profit (loss) carried forward -€2,146
down €2,146 (-4.6%), from -€46,403 to -€48,549
- Other debts +€1,634
up €1,634 (+3.8%), from €42,807 to €44,441
- Gross operating margin +€166
up €166 (+7.5%), from -€2,224 to -€2,058
- Taxes -€32
down €32 (-100.0%), from €32 to €0
- Financial charges -€25
down €25 (-25.7%), from €96 to €72
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 | €17,701 | €17,189 | -€512 | -2.9% |
| Current assets | 29/58 | €17,701 | €17,189 | -€512 | -2.9% |
| Amounts receivable within one year | 40/41 | - | €31 | +€31 | |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €17,640 | €17,114 | -€526 | -3.0% |
| Deferred charges and accrued income | 490/1 | €61 | €45 | -€17 | -27.3% |
| Total equity and liabilities | 10/49 | €17,701 | €17,189 | -€512 | -2.9% |
| Equity | 10/15 | -€25,106 | -€27,252 | -€2,146 | -8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,705 | €2,705 | = | 0.0% |
| Distributable reserves | 133 | €2,705 | €2,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,403 | -€48,549 | -€2,146 | -4.6% |
| Amounts payable | 17/49 | €42,807 | €44,441 | +€1,634 | +3.8% |
| Amounts payable within one year | 42/48 | €42,807 | €44,441 | +€1,634 | +3.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,807 | €44,441 | +€1,634 | +3.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€2,224 | -€2,058 | +€166 | +7.5% |
| Operating profit (loss) | 9901 | -€2,342 | -€2,178 | +€164 | +7.0% |
| Financial income | 75/76B | €106 | €104 | -€2 | -1.9% |
| Recurring financial income | 75 | €106 | €104 | -€2 | -1.9% |
| Financial charges | 65/66B | €96 | €72 | -€25 | -25.7% |
| Recurring financial charges | 65 | €96 | €72 | -€25 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,333 | -€2,146 | +€187 | +8.0% |
| Income taxes | 67/77 | €32 | €0 | -€32 | -100.0% |
| Profit (loss) for the period | 9904 | -€2,364 | -€2,146 | +€218 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,364 | -€2,146 | +€218 | +9.2% |
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 3 October 2026 via checked.be.