BEPATRI: 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.
BEPATRI
Largest movements
- Receivables within one year -€84,733
down €84,733 (-57.5%), from €147,324 to €62,591
of which Other amounts receivable: -€99,860
- Tangible fixed assets -€52,958
down €52,958 (-5.6%), from €938,399 to €885,442
of which Land and buildings: -€43,768
- Stocks and contracts +€29,591
up €29,591 (+6.8%), from €437,753 to €467,344
- Profit (loss) carried forward -€102,335
new in 2024: -€102,335
- Debts after one year -€96,653
down €96,653 (-18.3%), from €528,707 to €432,054
- Short-term financial debts +€63,815
up €63,815 (+34.9%), from €182,642 to €246,457
of which Credit institutions: +€188,815
- Other debts +€38,456
up €38,456 (+21.8%), from €176,632 to €215,087
- Trade debts +€17,427
up €17,427 (+97.7%), from €17,843 to €35,270
- Gross operating margin -€43,141
down €43,141, from €38,544 to -€4,597
- Financial charges +€13,392
up €13,392 (+39.8%), from €33,641 to €47,033
- Taxes -€9,643
down €9,643 (-64.6%), from €14,920 to €5,278
- Other operating charges +€3,723
up €3,723 (+47.6%), from €7,819 to €11,542
- Depreciation -€1,110
down €1,110 (-2.1%), from €53,151 to €52,040
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,935 | €1,439,428 | -€104,507 | -6.8% |
| Fixed assets | 21/28 | €938,399 | €885,442 | -€52,958 | -5.6% |
| Tangible fixed assets | 22/27 | €938,399 | €885,442 | -€52,958 | -5.6% |
| Land and buildings | 22 | €916,223 | €872,455 | -€43,768 | -4.8% |
| Plant, machinery and equipment | 23 | €1,227 | €736 | -€491 | -40.0% |
| Furniture and vehicles | 24 | €20,949 | €12,250 | -€8,699 | -41.5% |
| Current assets | 29/58 | €605,536 | €553,987 | -€51,549 | -8.5% |
| Stocks and contracts in progress | 3 | €437,753 | €467,344 | +€29,591 | +6.8% |
| Stocks | 30/36 | €437,753 | €467,344 | +€29,591 | +6.8% |
| Amounts receivable within one year | 40/41 | €147,324 | €62,591 | -€84,733 | -57.5% |
| Trade receivables | 40 | €17,303 | €32,430 | +€15,127 | +87.4% |
| Other amounts receivable | 41 | €130,021 | €30,161 | -€99,860 | -76.8% |
| Cash at bank and in hand | 54/58 | €17,950 | €21,203 | +€3,254 | +18.1% |
| Deferred charges and accrued income | 490/1 | €2,510 | €2,849 | +€339 | +13.5% |
| Total equity and liabilities | 10/49 | €1,543,935 | €1,439,428 | -€104,507 | -6.8% |
| Equity | 10/15 | €499,607 | €383,784 | -€115,823 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €481,007 | €467,520 | -€13,487 | -2.8% |
| Tax-exempt reserves | 132 | €142,333 | €77,178 | -€65,155 | -45.8% |
| Distributable reserves | 133 | €338,674 | €390,342 | +€51,668 | +15.3% |
| Profit (loss) carried forward | 14 | - | -€102,335 | -€102,335 | |
| Provisions and deferred taxes | 16 | €34,797 | €31,385 | -€3,412 | -9.8% |
| Deferred taxes | 168 | €34,797 | €31,385 | -€3,412 | -9.8% |
| Amounts payable | 17/49 | €1,009,531 | €1,024,259 | +€14,728 | +1.5% |
| Amounts payable after more than one year | 17 | €528,707 | €432,054 | -€96,653 | -18.3% |
| Financial debts | 170/4 | €528,707 | €432,054 | -€96,653 | -18.3% |
| Amounts payable within one year | 42/48 | €472,538 | €579,422 | +€106,884 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €71,747 | €73,653 | +€1,906 | +2.7% |
| Financial debts | 43 | €182,642 | €246,457 | +€63,815 | +34.9% |
| Credit institutions | 430/8 | €57,642 | €246,457 | +€188,815 | +328% |
| Other loans | 439 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €17,843 | €35,270 | +€17,427 | +97.7% |
| Suppliers | 440/4 | €17,843 | €35,270 | +€17,427 | +97.7% |
| Taxes, remuneration and social security | 45 | €23,675 | €8,955 | -€14,720 | -62.2% |
| Taxes | 450/3 | €23,675 | €8,955 | -€14,720 | -62.2% |
| Other amounts payable | 47/48 | €176,632 | €215,087 | +€38,456 | +21.8% |
| Accrued charges and deferred income | 492/3 | €8,286 | €12,783 | +€4,497 | +54.3% |
| Non-recurring operating income | 76A | €4,259 | €5,082 | +€824 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,151 | €52,040 | -€1,110 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,819 | €11,542 | +€3,723 | +47.6% |
| Gross operating margin | 9900 | €38,544 | -€4,597 | -€43,141 | |
| Operating profit (loss) | 9901 | -€22,425 | -€68,179 | -€45,754 | -204% |
| Financial income | 75/76B | €1,136 | €1,255 | +€119 | +10.5% |
| Recurring financial income | 75 | €1,136 | €1,255 | +€119 | +10.5% |
| Financial charges | 65/66B | €33,641 | €47,033 | +€13,392 | +39.8% |
| Recurring financial charges | 65 | €33,641 | €47,033 | +€13,392 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | -€54,930 | -€113,957 | -€59,027 | -107% |
| Transfer from deferred taxes | 780 | €23,030 | €3,412 | -€19,619 | -85.2% |
| Income taxes | 67/77 | €14,920 | €5,278 | -€9,643 | -64.6% |
| Profit (loss) for the period | 9904 | -€46,820 | -€115,823 | -€69,003 | -147% |
| Transfer from tax-exempt reserves | 789 | €173,977 | €65,155 | -€108,822 | -62.5% |
| Transfer to tax-exempt reserves | 689 | €6,315 | €0 | -€6,315 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €120,842 | -€50,667 | -€171,509 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.