BEPILION: 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.
BEPILION
Largest movements
- Receivables within one year -€5,361
down €5,361 (-3.4%), from €156,632 to €151,271
- Other debts -€15,896
no longer reported in 2025 (was €15,896)
- Profit (loss) carried forward +€7,325
up €7,325 (+2.8%), from €263,443 to €270,769
- Gross operating margin +€6,835
up €6,835 (+183%), from €3,743 to €10,577
- Taxes +€1,870
up €1,870 (+203%), from €923 to €2,792
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 | €281,262 | €275,883 | -€5,379 | -1.9% |
| Fixed assets | 21/28 | €124,577 | €124,577 | = | 0.0% |
| Financial fixed assets | 28 | €124,577 | €124,577 | = | 0.0% |
| Current assets | 29/58 | €156,685 | €151,306 | -€5,379 | -3.4% |
| Amounts receivable within one year | 40/41 | €156,632 | €151,271 | -€5,361 | -3.4% |
| Other amounts receivable | 41 | €156,632 | €151,271 | -€5,361 | -3.4% |
| Cash at bank and in hand | 54/58 | €53 | €35 | -€18 | -33.7% |
| Total equity and liabilities | 10/49 | €281,262 | €275,883 | -€5,379 | -1.9% |
| Equity | 10/15 | €264,443 | €271,769 | +€7,325 | +2.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,443 | €270,769 | +€7,325 | +2.8% |
| Amounts payable | 17/49 | €16,818 | €4,115 | -€12,704 | -75.5% |
| Amounts payable within one year | 42/48 | €16,818 | €4,115 | -€12,704 | -75.5% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €923 | €3,715 | +€2,792 | +303% |
| Taxes | 450/3 | €923 | €3,715 | +€2,792 | +303% |
| Other amounts payable | 47/48 | €15,896 | - | -€15,896 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,743 | €10,577 | +€6,835 | +183% |
| Operating profit (loss) | 9901 | €3,355 | €10,177 | +€6,822 | +203% |
| Financial charges | 65/66B | €154 | €60 | -€94 | -61.0% |
| Recurring financial charges | 65 | €154 | €60 | -€94 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €3,201 | €10,117 | +€6,916 | +216% |
| Income taxes | 67/77 | €923 | €2,792 | +€1,870 | +203% |
| Profit (loss) for the period | 9904 | €2,279 | €7,325 | +€5,046 | +221% |
| Profit (loss) for the period to be appropriated | 9905 | €2,279 | €7,325 | +€5,046 | +221% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.