BEPA RUBIMMO: 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.
BEPA RUBIMMO
Largest movements
- Receivables after one year +€41,754
up €41,754 (+36.1%), from €115,510 to €157,264
- Deferred charges and accrued income -€22,521
down €22,521 (-100%), from €22,521 to €0
- Debts after one year +€43,141
up €43,141 (+67.4%), from €63,975 to €107,116
of which Other amounts payable: +€72,408
- Reserves +€23,880
up €23,880 (+10.0%), from €238,405 to €262,285
of which Distributable reserves: +€23,880
- Trade debts -€20,493
down €20,493 (-62.5%), from €32,796 to €12,303
- Tax, wage and social debts -€15,556
down €15,556 (-28.8%), from €53,935 to €38,379
of which Taxes: -€15,556
- Current portion of long-term debt -€9,453
down €9,453 (-24.4%), from €38,719 to €29,267
- Financial charges +€13,439
up €13,439 (+554%), from €2,427 to €15,866
of which Financial charges: +€13,439
- Gross operating margin -€7,793
down €7,793 (-14.2%), from €54,788 to €46,994
- Financial income +€5,205
up €5,205 (+140%), from €3,725 to €8,930
- Taxes -€4,851
down €4,851 (-30.6%), from €15,842 to €10,990
- Other operating charges +€4,679
up €4,679 (+937%), from €499 to €5,178
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 | €586,323 | €605,895 | +€19,572 | +3.3% |
| Fixed assets | 21/28 | €425,000 | €425,000 | = | 0.0% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Current assets | 29/58 | €161,323 | €180,895 | +€19,572 | +12.1% |
| Amounts receivable after more than one year | 29 | €115,510 | €157,264 | +€41,754 | +36.1% |
| Other amounts receivable | 291 | €115,510 | €157,264 | +€41,754 | +36.1% |
| Amounts receivable within one year | 40/41 | €10,738 | €13,489 | +€2,751 | +25.6% |
| Trade receivables | 40 | €10,454 | €11,234 | +€780 | +7.5% |
| Other amounts receivable | 41 | €284 | €2,255 | +€1,972 | +695% |
| Cash at bank and in hand | 54/58 | €12,553 | €10,142 | -€2,411 | -19.2% |
| Deferred charges and accrued income | 490/1 | €22,521 | €0 | -€22,521 | -100% |
| Total equity and liabilities | 10/49 | €586,323 | €605,895 | +€19,572 | +3.3% |
| Equity | 10/15 | €385,157 | €409,047 | +€23,890 | +6.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €238,405 | €262,285 | +€23,880 | +10.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €230,405 | €254,285 | +€23,880 | +10.4% |
| Profit (loss) carried forward | 14 | €66,752 | €66,762 | +€10 | 0.0% |
| Amounts payable | 17/49 | €201,165 | €196,847 | -€4,318 | -2.1% |
| Amounts payable after more than one year | 17 | €63,975 | €107,116 | +€43,141 | +67.4% |
| Financial debts | 170/4 | €29,267 | €0 | -€29,267 | -100% |
| Other amounts payable | 178/9 | €34,708 | €107,116 | +€72,408 | +209% |
| Amounts payable within one year | 42/48 | €130,723 | €89,732 | -€40,991 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €38,719 | €29,267 | -€9,453 | -24.4% |
| Trade debts | 44 | €32,796 | €12,303 | -€20,493 | -62.5% |
| Suppliers | 440/4 | €32,796 | €12,303 | -€20,493 | -62.5% |
| Taxes, remuneration and social security | 45 | €53,935 | €38,379 | -€15,556 | -28.8% |
| Taxes | 450/3 | €49,685 | €34,129 | -€15,556 | -31.3% |
| Remuneration and social security | 454/9 | €4,250 | €4,250 | = | 0.0% |
| Other amounts payable | 47/48 | €5,273 | €9,783 | +€4,511 | +85.5% |
| Accrued charges and deferred income | 492/3 | €6,467 | €0 | -€6,467 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €499 | €5,178 | +€4,679 | +937% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €54,788 | €46,994 | -€7,793 | -14.2% |
| Operating profit (loss) | 9901 | €54,288 | €41,816 | -€12,472 | -23.0% |
| Financial income | 75/76B | €3,725 | €8,930 | +€5,205 | +140% |
| Recurring financial income | 75 | €3,725 | €8,930 | +€5,205 | +140% |
| Financial charges | 65/66B | €2,427 | €15,866 | +€13,439 | +554% |
| Recurring financial charges | 65 | €2,427 | €15,866 | +€13,439 | +554% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €55,586 | €34,880 | -€20,706 | -37.3% |
| Income taxes | 67/77 | €15,842 | €10,990 | -€4,851 | -30.6% |
| Profit (loss) for the period | 9904 | €39,745 | €23,890 | -€15,855 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,745 | €23,890 | -€15,855 | -39.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.