BEPA SUFFIS: 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.
BEPA SUFFIS
Largest movements
- Receivables within one year -€291,682
down €291,682 (-89.3%), from €326,499 to €34,816
of which Other amounts receivable: -€289,307
- Cash +€158,695
up €158,695 (+339.1%), from €46,805 to €205,499
mainly Receivables within one year (+€291,682) and Net result for the year (+€32,866)
- Other debts -€76,479
down €76,479 (-45.7%), from €167,206 to €90,727
- Reserves -€54,885
down €54,885 (-29.1%), from €188,627 to €133,742
of which Distributable reserves: -€54,885
- Gross operating margin -€28,325
down €28,325 (-28.7%), from €98,635 to €70,310
- Taxes -€6,014
down €6,014 (-27.6%), from €21,762 to €15,747
- Other operating charges +€2,330
up €2,330 (+13.8%), from €16,897 to €19,226
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 | €571,418 | €436,452 | -€134,966 | -23.6% |
| Fixed assets | 21/28 | €196,039 | €194,037 | -€2,002 | -1.0% |
| Tangible fixed assets | 22/27 | €193,296 | €191,293 | -€2,002 | -1.0% |
| Land and buildings | 22 | €193,142 | €191,264 | -€1,878 | -1.0% |
| Furniture and vehicles | 24 | €154 | €29 | -€125 | -80.9% |
| Financial fixed assets | 28 | €2,744 | €2,744 | = | 0.0% |
| Current assets | 29/58 | €375,378 | €242,415 | -€132,963 | -35.4% |
| Amounts receivable within one year | 40/41 | €326,499 | €34,816 | -€291,682 | -89.3% |
| Trade receivables | 40 | €11,500 | €9,125 | -€2,375 | -20.7% |
| Other amounts receivable | 41 | €314,999 | €25,691 | -€289,307 | -91.8% |
| Cash at bank and in hand | 54/58 | €46,805 | €205,499 | +€158,695 | +339.1% |
| Deferred charges and accrued income | 490/1 | €2,075 | €2,100 | +€25 | +1.2% |
| Total equity and liabilities | 10/49 | €571,418 | €436,452 | -€134,966 | -23.6% |
| Equity | 10/15 | €358,214 | €303,396 | -€54,819 | -15.3% |
| Contributions | 10/11 | €168,750 | €168,750 | = | 0.0% |
| Reserves | 13 | €188,627 | €133,742 | -€54,885 | -29.1% |
| Non-distributable reserves | 130/1 | €10,208 | €10,208 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,208 | €10,208 | = | 0.0% |
| Distributable reserves | 133 | €178,419 | €123,534 | -€54,885 | -30.8% |
| Profit (loss) carried forward | 14 | €837 | €903 | +€66 | +7.9% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €183,203 | €103,057 | -€80,147 | -43.7% |
| Amounts payable after more than one year | 17 | €5,683 | €3,483 | -€2,200 | -38.7% |
| Financial debts | 170/4 | €5,683 | €3,483 | -€2,200 | -38.7% |
| Amounts payable within one year | 42/48 | €177,520 | €99,573 | -€77,947 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €2,200 | €2,200 | = | 0.0% |
| Trade debts | 44 | €1,449 | €2,387 | +€938 | +64.8% |
| Suppliers | 440/4 | €1,449 | €2,387 | +€938 | +64.8% |
| Taxes, remuneration and social security | 45 | €6,665 | €4,259 | -€2,406 | -36.1% |
| Taxes | 450/3 | €5,706 | €3,286 | -€2,420 | -42.4% |
| Remuneration and social security | 454/9 | €959 | €973 | +€14 | +1.5% |
| Other amounts payable | 47/48 | €167,206 | €90,727 | -€76,479 | -45.7% |
| Non-recurring operating income | 76A | €207 | - | -€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €1,233 | -€290 | -19.0% |
| Other operating charges | 640/8 | €16,897 | €19,226 | +€2,330 | +13.8% |
| Non-recurring operating charges | 66A | - | €769 | +€769 | |
| Gross operating margin | 9900 | €98,635 | €70,310 | -€28,325 | -28.7% |
| Operating profit (loss) | 9901 | €80,215 | €49,081 | -€31,134 | -38.8% |
| Financial income | 75/76B | €2 | €1 | -€1 | -46.4% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -46.4% |
| Financial charges | 65/66B | €618 | €469 | -€149 | -24.1% |
| Recurring financial charges | 65 | €618 | €469 | -€149 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €79,599 | €48,613 | -€30,985 | -38.9% |
| Income taxes | 67/77 | €21,762 | €15,747 | -€6,014 | -27.6% |
| Profit (loss) for the period | 9904 | €57,837 | €32,866 | -€24,971 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,837 | €32,866 | -€24,971 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.