BEPAK.BE: 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.
BEPAK.BE
Largest movements
- Receivables within one year +€6,639
up €6,639 (+8.0%), from €82,667 to €89,306
of which Trade receivables: +€5,911
- Stocks and contracts -€2,500
down €2,500 (-6.3%), from €40,000 to €37,500
- Tangible fixed assets -€2,166
down €2,166 (-100.0%), from €2,166 to €0
- Cash +€1,908
up €1,908 (+346.4%), from €551 to €2,459
mainly Current portion of long-term debt (+€57,091) and Net result for the year (+€14,863)
- Current portion of long-term debt +€57,091
new in 2025: €57,091
- Tax, wage and social debts -€43,073
no longer reported in 2025 (was €43,073)
- Trade debts -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward +€11,449
up €11,449 (+335.4%), from €3,414 to €14,863
- Investment grants +€3,414
up €3,414 (+69.0%), from €4,947 to €8,361
- Turnover -€201,025
down €201,025 (-20.8%), from €965,630 to €764,605
- Purchases and services -€177,862
down €177,862 (-19.2%), from €924,911 to €747,049
- Gross operating margin +€9,660
up €9,660 (+122.3%), from €7,896 to €17,556
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 | €125,384 | €129,265 | +€3,881 | +3.1% |
| Fixed assets | 21/28 | €2,166 | €0 | -€2,166 | -100.0% |
| Tangible fixed assets | 22/27 | €2,166 | €0 | -€2,166 | -100.0% |
| Furniture and vehicles | 24 | €2,166 | €0 | -€2,166 | -100.0% |
| Current assets | 29/58 | €123,218 | €129,265 | +€6,047 | +4.9% |
| Stocks and contracts in progress | 3 | €40,000 | €37,500 | -€2,500 | -6.3% |
| Stocks | 30/36 | €40,000 | €37,500 | -€2,500 | -6.3% |
| Amounts receivable within one year | 40/41 | €82,667 | €89,306 | +€6,639 | +8.0% |
| Trade receivables | 40 | €76,387 | €82,298 | +€5,911 | +7.7% |
| Other amounts receivable | 41 | €6,280 | €7,008 | +€728 | +11.6% |
| Cash at bank and in hand | 54/58 | €551 | €2,459 | +€1,908 | +346.4% |
| Total equity and liabilities | 10/49 | €125,384 | €129,265 | +€3,881 | +3.1% |
| Equity | 10/15 | €57,311 | €72,174 | +€14,863 | +25.9% |
| Contributions | 10/11 | €48,950 | €48,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,414 | €14,863 | +€11,449 | +335.4% |
| Investment grants | 15 | €4,947 | €8,361 | +€3,414 | +69.0% |
| Amounts payable | 17/49 | €68,073 | €57,091 | -€10,982 | -16.1% |
| Amounts payable within one year | 42/48 | €68,073 | €57,091 | -€10,982 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | - | €57,091 | +€57,091 | |
| Trade debts | 44 | €25,000 | - | -€25,000 | |
| Suppliers | 440/4 | €25,000 | - | -€25,000 | |
| Taxes, remuneration and social security | 45 | €43,073 | - | -€43,073 | |
| Remuneration and social security | 454/9 | €43,073 | - | -€43,073 | |
| Turnover | 70 | €965,630 | €764,605 | -€201,025 | -20.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €924,911 | €747,049 | -€177,862 | -19.2% |
| Gross operating margin | 9900 | €7,896 | €17,556 | +€9,660 | +122.3% |
| Operating profit (loss) | 9901 | €7,896 | €17,556 | +€9,660 | +122.3% |
| Financial charges | 65/66B | €4,483 | €2,693 | -€1,790 | -39.9% |
| Recurring financial charges | 65 | €4,483 | €2,693 | -€1,790 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €3,414 | €14,863 | +€11,449 | +335.4% |
| Profit (loss) for the period | 9904 | €3,414 | €14,863 | +€11,449 | +335.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,414 | €14,863 | +€11,449 | +335.4% |
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 3 October 2026 via checked.be.