BEPACON: 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.
BEPACON
Largest movements
- Receivables within one year -€490
down €490 (-93.6%), from €524 to €34
of which Other amounts receivable: -€490
- Profit (loss) carried forward -€2,049
down €2,049 (-0.7%), from -€285,542 to -€287,590
- Other debts +€1,745
up €1,745 (+2.0%), from €86,452 to €88,197
- Trade debts -€252
down €252 (-100%), from €252 to €0
- Accrued charges and deferred income +€66
new in 2025: €66
- Gross operating margin +€469
up €469 (+22.7%), from -€2,068 to -€1,599
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 | €524 | €34 | -€490 | -93.6% |
| Current assets | 29/58 | €524 | €34 | -€490 | -93.6% |
| Amounts receivable within one year | 40/41 | €524 | €34 | -€490 | -93.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €524 | €34 | -€490 | -93.6% |
| Cash at bank and in hand | 54/58 | €0 | €0 | -€0 | -100% |
| Total equity and liabilities | 10/49 | €524 | €34 | -€490 | -93.6% |
| Equity | 10/15 | -€90,942 | -€92,990 | -€2,049 | -2.3% |
| Contributions | 10/11 | €148,750 | €148,750 | = | 0.0% |
| Reserves | 13 | €45,850 | €45,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,875 | €14,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,875 | €14,875 | = | 0.0% |
| Distributable reserves | 133 | €30,975 | €30,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€285,542 | -€287,590 | -€2,049 | -0.7% |
| Amounts payable | 17/49 | €91,465 | €93,024 | +€1,558 | +1.7% |
| Amounts payable within one year | 42/48 | €91,465 | €92,958 | +€1,493 | +1.6% |
| Trade debts | 44 | €252 | €0 | -€252 | -100% |
| Suppliers | 440/4 | €252 | €0 | -€252 | -100% |
| Taxes, remuneration and social security | 45 | €4,761 | €4,761 | = | 0.0% |
| Taxes | 450/3 | €4,761 | €4,761 | = | 0.0% |
| Other amounts payable | 47/48 | €86,452 | €88,197 | +€1,745 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Non-recurring operating income | 76A | €346 | €0 | -€346 | -100% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€2,068 | -€1,599 | +€469 | +22.7% |
| Operating profit (loss) | 9901 | -€2,515 | -€2,048 | +€466 | +18.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €0 | €0 | +€0 | |
| Recurring financial charges | 65 | €0 | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€2,515 | -€2,049 | +€466 | +18.5% |
| Profit (loss) for the period | 9904 | -€2,515 | -€2,049 | +€466 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,515 | -€2,049 | +€466 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.