BEPLAN: 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.
BEPLAN
Largest movements
- Intangible fixed assets -€39,242
no longer reported in 2025 (was €39,242)
- Cash -€26,451
no longer reported in 2025 (was €26,451)
- Receivables within one year -€4,670
down €4,670 (-97.9%), from €4,770 to €100
of which Other amounts receivable: -€4,766
- Deferred charges and accrued income -€849
no longer reported in 2025 (was €849)
- Trade debts -€25,223
no longer reported in 2025 (was €25,223)
- Investment grants -€25,000
no longer reported in 2025 (was €25,000)
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward +€5,911
no longer reported in 2025 (was -€5,911)
- Contributions -€1,900
down €1,900 (-95.0%), from €2,000 to €100
- Depreciation -€5,948
no longer reported in 2025 (was €5,948)
- Gross operating margin -€2,400
no longer reported in 2025 (was €2,400)
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,312 | €100 | -€71,212 | -99.9% |
| Fixed assets | 21/28 | €39,242 | - | -€39,242 | |
| Intangible fixed assets | 21 | €39,242 | - | -€39,242 | |
| Current assets | 29/58 | €32,070 | €100 | -€31,970 | -99.7% |
| Amounts receivable within one year | 40/41 | €4,770 | €100 | -€4,670 | -97.9% |
| Trade receivables | 40 | €4 | €100 | +€96 | +2400.0% |
| Other amounts receivable | 41 | €4,766 | - | -€4,766 | |
| Cash at bank and in hand | 54/58 | €26,451 | - | -€26,451 | |
| Deferred charges and accrued income | 490/1 | €849 | - | -€849 | |
| Total equity and liabilities | 10/49 | €71,312 | €100 | -€71,212 | -99.9% |
| Equity | 10/15 | €21,089 | €100 | -€20,989 | -99.5% |
| Contributions | 10/11 | €2,000 | €100 | -€1,900 | -95.0% |
| Profit (loss) carried forward | 14 | -€5,911 | - | +€5,911 | |
| Investment grants | 15 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €50,223 | - | -€50,223 | |
| Amounts payable within one year | 42/48 | €50,223 | - | -€50,223 | |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €25,223 | - | -€25,223 | |
| Suppliers | 440/4 | €25,223 | - | -€25,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,948 | - | -€5,948 | |
| Gross operating margin | 9900 | €2,400 | - | -€2,400 | |
| Operating profit (loss) | 9901 | -€3,548 | - | +€3,548 | |
| Profit (loss) for the period before taxes | 9903 | -€3,548 | - | +€3,548 | |
| Profit (loss) for the period | 9904 | -€3,548 | - | +€3,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,548 | - | +€3,548 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.