BepAen: 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.
BepAen
Largest movements
- Cash +€20,676
up €20,676 (+91.7%), from €22,537 to €43,213
mainly Current investments (+€16,813) and Net result for the year (+€5,151)
- Current investments -€16,813
down €16,813 (-7.8%), from €215,000 to €198,187
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€7,539
up €7,539 (+98.9%), from -€7,627 to -€88
- Financial income +€2,947
up €2,947 (+83.3%), from €3,536 to €6,483
- Other operating charges -€1,141
down €1,141 (-71.2%), from €1,603 to €462
- Taxes +€657
up €657, from €0 to €657
- Financial charges -€446
down €446 (-78.1%), from €571 to €125
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 | €656,815 | €661,966 | +€5,151 | +0.8% |
| Current assets | 29/58 | €656,815 | €661,966 | +€5,151 | +0.8% |
| Amounts receivable within one year | 40/41 | €419,278 | €420,566 | +€1,288 | +0.3% |
| Other amounts receivable | 41 | €419,278 | €420,566 | +€1,288 | +0.3% |
| Current investments | 50/53 | €215,000 | €198,187 | -€16,813 | -7.8% |
| Cash at bank and in hand | 54/58 | €22,537 | €43,213 | +€20,676 | +91.7% |
| Total equity and liabilities | 10/49 | €656,815 | €661,966 | +€5,151 | +0.8% |
| Equity | 10/15 | €656,815 | €661,966 | +€5,151 | +0.8% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €638,815 | €643,966 | +€5,151 | +0.8% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,603 | €462 | -€1,141 | -71.2% |
| Gross operating margin | 9900 | -€7,627 | -€88 | +€7,539 | +98.9% |
| Operating profit (loss) | 9901 | -€9,230 | -€549 | +€8,680 | +94.0% |
| Financial income | 75/76B | €3,536 | €6,483 | +€2,947 | +83.3% |
| Recurring financial income | 75 | €3,536 | €6,483 | +€2,947 | +83.3% |
| Financial charges | 65/66B | €571 | €125 | -€446 | -78.1% |
| Recurring financial charges | 65 | €571 | €125 | -€446 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,265 | €5,808 | +€12,073 | |
| Income taxes | 67/77 | €0 | €657 | +€657 | |
| Profit (loss) for the period | 9904 | -€6,265 | €5,151 | +€11,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,265 | €5,151 | +€11,416 |
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 6 October 2026 via checked.be.