BEPO DYNAMICS: 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.
BEPO DYNAMICS
Largest movements
- Receivables within one year -€731
down €731 (-93.9%), from €778 to €47
- Cash +€68
new in 2025: €68
mainly Net result for the year (+€6,100) and Other debts (+€1,311)
- Trade debts -€8,015
down €8,015 (-100.0%), from €8,016 to €1
- Profit (loss) carried forward +€6,100
up €6,100 (+20.6%), from -€29,555 to -€23,455
- Other debts +€1,311
up €1,311 (+16.0%), from €8,196 to €9,507
- Short-term financial debts -€59
no longer reported in 2025 (was €59)
- Gross operating margin +€9,356
up €9,356, from -€3,012 to €6,345
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 | €778 | €115 | -€663 | -85.3% |
| Current assets | 29/58 | €778 | €115 | -€663 | -85.3% |
| Amounts receivable within one year | 40/41 | €778 | €47 | -€731 | -93.9% |
| Other amounts receivable | 41 | €778 | €47 | -€731 | -93.9% |
| Cash at bank and in hand | 54/58 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €778 | €115 | -€663 | -85.3% |
| Equity | 10/15 | -€15,494 | -€9,394 | +€6,100 | +39.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,661 | €1,661 | = | 0.0% |
| Distributable reserves | 133 | €1,661 | €1,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,555 | -€23,455 | +€6,100 | +20.6% |
| Amounts payable | 17/49 | €16,271 | €9,508 | -€6,763 | -41.6% |
| Amounts payable within one year | 42/48 | €16,271 | €9,508 | -€6,763 | -41.6% |
| Financial debts | 43 | €59 | - | -€59 | |
| Credit institutions | 430/8 | €59 | - | -€59 | |
| Trade debts | 44 | €8,016 | €1 | -€8,015 | -100.0% |
| Suppliers | 440/4 | €8,016 | €1 | -€8,015 | -100.0% |
| Other amounts payable | 47/48 | €8,196 | €9,507 | +€1,311 | +16.0% |
| Gross operating margin | 9900 | -€3,012 | €6,345 | +€9,356 | |
| Operating profit (loss) | 9901 | -€3,012 | €6,345 | +€9,356 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €246 | €248 | +€2 | +1.0% |
| Recurring financial charges | 65 | €246 | €248 | +€2 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,258 | €6,100 | +€9,358 | |
| Profit (loss) for the period | 9904 | -€3,258 | €6,100 | +€9,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,258 | €6,100 | +€9,358 |
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.