BePe: 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.
BePe
Largest movements
- Cash +€72,134
up €72,134 (+27.2%), from €264,770 to €336,904
mainly Net result for the year (+€126,842) and Tax, wage and social debts (+€4,546)
- Receivables within one year +€47,642
up €47,642 (+141.0%), from €33,786 to €81,428
of which Other amounts receivable: +€41,430
- Tangible fixed assets +€10,733
up €10,733 (+327.0%), from €3,283 to €14,015
of which Furniture and vehicles: +€11,050
- Reserves +€126,842
up €126,842 (+42.4%), from €299,353 to €426,196
- Tax, wage and social debts +€4,546
up €4,546 (+125.9%), from €3,611 to €8,157
- Taxes -€15,505
down €15,505 (-28.1%), from €55,092 to €39,587
- Gross operating margin -€11,615
down €11,615 (-6.3%), from €183,207 to €171,592
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 | €305,765 | €436,476 | +€130,711 | +42.7% |
| Fixed assets | 21/28 | €3,283 | €14,015 | +€10,733 | +327.0% |
| Tangible fixed assets | 22/27 | €3,283 | €14,015 | +€10,733 | +327.0% |
| Plant, machinery and equipment | 23 | €3,283 | €2,966 | -€317 | -9.7% |
| Furniture and vehicles | 24 | - | €11,050 | +€11,050 | |
| Current assets | 29/58 | €302,482 | €422,461 | +€119,978 | +39.7% |
| Amounts receivable within one year | 40/41 | €33,786 | €81,428 | +€47,642 | +141.0% |
| Trade receivables | 40 | €24,394 | €30,606 | +€6,212 | +25.5% |
| Other amounts receivable | 41 | €9,392 | €50,822 | +€41,430 | +441.1% |
| Cash at bank and in hand | 54/58 | €264,770 | €336,904 | +€72,134 | +27.2% |
| Deferred charges and accrued income | 490/1 | €3,927 | €4,130 | +€203 | +5.2% |
| Total equity and liabilities | 10/49 | €305,765 | €436,476 | +€130,711 | +42.7% |
| Equity | 10/15 | €299,353 | €426,196 | +€126,842 | +42.4% |
| Reserves | 13 | €299,353 | €426,196 | +€126,842 | +42.4% |
| Distributable reserves | 133 | €299,353 | €426,196 | +€126,842 | +42.4% |
| Amounts payable | 17/49 | €6,412 | €10,281 | +€3,869 | +60.3% |
| Amounts payable within one year | 42/48 | €5,590 | €9,257 | +€3,667 | +65.6% |
| Trade debts | 44 | €1,979 | €1,100 | -€879 | -44.4% |
| Suppliers | 440/4 | €1,979 | €1,100 | -€879 | -44.4% |
| Taxes, remuneration and social security | 45 | €3,611 | €8,157 | +€4,546 | +125.9% |
| Taxes | 450/3 | €3,611 | €8,157 | +€4,546 | +125.9% |
| Accrued charges and deferred income | 492/3 | €822 | €1,024 | +€201 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €2,654 | +€1,710 | +181.1% |
| Other operating charges | 640/8 | €422 | €999 | +€577 | +136.7% |
| Non-recurring operating charges | 66A | - | €3,283 | +€3,283 | |
| Gross operating margin | 9900 | €183,207 | €171,592 | -€11,615 | -6.3% |
| Operating profit (loss) | 9901 | €181,841 | €164,656 | -€17,185 | -9.5% |
| Financial income | 75/76B | €598 | €1,947 | +€1,349 | +225.4% |
| Recurring financial income | 75 | €598 | €1,947 | +€1,349 | +225.4% |
| Financial charges | 65/66B | €76 | €173 | +€97 | +128.0% |
| Recurring financial charges | 65 | €76 | €173 | +€97 | +128.0% |
| Profit (loss) for the period before taxes | 9903 | €182,363 | €166,430 | -€15,934 | -8.7% |
| Income taxes | 67/77 | €55,092 | €39,587 | -€15,505 | -28.1% |
| Profit (loss) for the period | 9904 | €127,271 | €126,842 | -€429 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127,271 | €126,842 | -€429 | -0.3% |
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.