BEPA CAULIER: what changed
BEPA CAULIER
Largest movements
- Cash +€13,891
up €13,891 (+39.0%), from €35,612 to €49,503
mainly Depreciation (+€17,514) and Receivables within one year (+€7,106)
- Receivables within one year -€7,106
down €7,106 (-32.1%), from €22,163 to €15,057
- Tangible fixed assets -€4,610
down €4,610 (-1.4%), from €338,564 to €333,954
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€26,703
up €26,703, from -€6,397 to €20,306
- Depreciation +€319
up €319 (+1.9%), from €17,195 to €17,514
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,338 | €398,529 | +€2,190 | +0.6% |
| Fixed assets | 21/28 | €338,564 | €333,954 | -€4,610 | -1.4% |
| Tangible fixed assets | 22/27 | €338,564 | €333,954 | -€4,610 | -1.4% |
| Land and buildings | 22 | €338,564 | €333,954 | -€4,610 | -1.4% |
| Current assets | 29/58 | €57,775 | €64,575 | +€6,800 | +11.8% |
| Amounts receivable within one year | 40/41 | €22,163 | €15,057 | -€7,106 | -32.1% |
| Other amounts receivable | 41 | €22,163 | €15,057 | -€7,106 | -32.1% |
| Cash at bank and in hand | 54/58 | €35,612 | €49,503 | +€13,891 | +39.0% |
| Deferred charges and accrued income | 490/1 | €0 | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €396,338 | €398,529 | +€2,190 | +0.6% |
| Equity | 10/15 | €396,315 | €398,529 | +€2,213 | +0.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,685 | -€101,471 | +€2,213 | +2.1% |
| Amounts payable | 17/49 | €23 | €0 | -€23 | -100% |
| Amounts payable within one year | 42/48 | €23 | €0 | -€23 | -100% |
| Trade debts | 44 | €23 | €0 | -€23 | -100% |
| Suppliers | 440/4 | €23 | €0 | -€23 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,195 | €17,514 | +€319 | +1.9% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €66,753 | €0 | -€66,753 | -100% |
| Gross operating margin | 9900 | -€6,397 | €20,306 | +€26,703 | |
| Operating profit (loss) | 9901 | -€90,845 | €2,278 | +€93,123 | |
| Financial income | 75/76B | €3 | €2 | -€1 | -30.0% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -30.0% |
| Financial charges | 65/66B | €32 | €66 | +€35 | +110% |
| Recurring financial charges | 65 | €32 | €66 | +€35 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€90,874 | €2,214 | +€93,087 | |
| Income taxes | 67/77 | €1 | €1 | -€0 | -30.8% |
| Profit (loss) for the period | 9904 | -€90,874 | €2,213 | +€93,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€90,874 | €2,213 | +€93,088 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.