BEPOME: 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.
What changed
BEPOME
NACE 64.210, Activities of holding companies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€272,401
2024 · €268,552+€3,849
Equity
€2.9m
2024 · €2.6m+€272,401
Cash
€84,999
2024 · €40,096+€44,903
Balance sheet total
€6.5m
2024 · €6.4m+€69,076
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€323,522
down €323,522 (-33.1%), from €976,977 to €653,455
- Profit (loss) carried forward +€272,401
up €272,401 (+13.2%), from €2.1m to €2.3m
- Other debts +€189,554
up €189,554 (+8.3%), from €2.3m to €2.5m
Income statement
- Financial charges -€14,008
down €14,008 (-9.4%), from €148,979 to €134,970
- Services and other goods +€9,990
up €9,990 (+3.3%), from €300,660 to €310,650
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.
Result 2024
€268,552
Other operating income
+€106
Services and other goods
-€9,990
Other operating charges
-€272
Financial income
+€2,047
Financial charges
+€14,008
Taxes
-€2,051
Result 2025
€272,401
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.
From operations
+€366,284
Investment
€0
Financing
-€321,381
Cash 2024
€40,096
From operations (derived)
+€366,284
Net result for the year
+€272,401
Receivables within one year
-€22,829
Deferred charges and accrued income
-€1,344
Trade debts
-€37,533
Tax, wage and social debts
-€21,948
Other debts
+€189,554
Accrued charges and deferred income
-€12,017
Financing
-€321,381
Debts after one year
-€323,522
Current portion of long-term debt
+€2,141
Cash 2025
€84,999
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,425,338 | €6,494,414 | +€69,076 | +1.1% |
| Fixed assets | 21/28 | €6,262,814 | €6,262,814 | = | 0.0% |
| Financial fixed assets | 28 | €6,262,814 | €6,262,814 | = | 0.0% |
| Affiliated companies | 280/1 | €6,262,814 | €6,262,814 | = | 0.0% |
| Participating interests | 280 | €6,262,814 | €6,262,814 | = | 0.0% |
| Current assets | 29/58 | €162,524 | €231,601 | +€69,076 | +42.5% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €121,050 | €143,879 | +€22,829 | +18.9% |
| Trade receivables | 40 | €54,450 | €54,450 | = | 0.0% |
| Other amounts receivable | 41 | €66,600 | €89,429 | +€22,829 | +34.3% |
| Cash at bank and in hand | 54/58 | €40,096 | €84,999 | +€44,903 | +112.0% |
| Deferred charges and accrued income | 490/1 | €1,378 | €2,722 | +€1,344 | +97.6% |
| Total equity and liabilities | 10/49 | €6,425,338 | €6,494,414 | +€69,076 | +1.1% |
| Equity | 10/15 | €2,613,418 | €2,885,820 | +€272,401 | +10.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,063,418 | €2,335,820 | +€272,401 | +13.2% |
| Amounts payable | 17/49 | €3,811,919 | €3,608,595 | -€203,325 | -5.3% |
| Amounts payable after more than one year | 17 | €976,977 | €653,455 | -€323,522 | -33.1% |
| Financial debts | 170/4 | €976,977 | €653,455 | -€323,522 | -33.1% |
| Credit institutions | 173 | €976,977 | €653,455 | -€323,522 | -33.1% |
| Amounts payable within one year | 42/48 | €2,696,745 | €2,828,960 | +€132,215 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €321,381 | €323,522 | +€2,141 | +0.7% |
| Trade debts | 44 | €52,534 | €15,001 | -€37,533 | -71.4% |
| Suppliers | 440/4 | €52,534 | €15,001 | -€37,533 | -71.4% |
| Taxes, remuneration and social security | 45 | €45,685 | €23,738 | -€21,948 | -48.0% |
| Taxes | 450/3 | €40,928 | €18,950 | -€21,979 | -53.7% |
| Remuneration and social security | 454/9 | €4,757 | €4,788 | +€31 | +0.7% |
| Other amounts payable | 47/48 | €2,277,145 | €2,466,699 | +€189,554 | +8.3% |
| Accrued charges and deferred income | 492/3 | €138,197 | €126,180 | -€12,017 | -8.7% |
| Operating income | 70/76A | €542,266 | €542,373 | +€106 | 0.0% |
| Turnover | 70 | €540,000 | €540,000 | = | 0.0% |
| Other operating income | 74 | €2,266 | €2,373 | +€106 | +4.7% |
| Operating charges | 60/66A | €301,926 | €312,187 | +€10,261 | +3.4% |
| Services and other goods | 61 | €300,660 | €310,650 | +€9,990 | +3.3% |
| Other operating charges | 640/8 | €1,266 | €1,538 | +€272 | +21.5% |
| Operating profit (loss) | 9901 | €240,341 | €230,186 | -€10,155 | -4.2% |
| Financial income | 75/76B | €200,631 | €202,678 | +€2,047 | +1.0% |
| Recurring financial income | 75 | €200,631 | €202,678 | +€2,047 | +1.0% |
| Income from financial fixed assets | 750 | €200,000 | €200,000 | = | 0.0% |
| Income from current assets | 751 | €631 | €2,678 | +€2,047 | +324.2% |
| Financial charges | 65/66B | €148,979 | €134,970 | -€14,008 | -9.4% |
| Recurring financial charges | 65 | €148,979 | €134,970 | -€14,008 | -9.4% |
| Debt charges | 650 | €148,858 | €134,760 | -€14,098 | -9.5% |
| Other financial charges | 652/9 | €121 | €211 | +€90 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €291,993 | €297,893 | +€5,900 | +2.0% |
| Income taxes | 67/77 | €23,441 | €25,492 | +€2,051 | +8.8% |
| Taxes | 670/3 | €23,500 | €25,492 | +€1,992 | +8.5% |
| Tax adjustments and reversals of tax provisions | 77 | €59 | €0 | -€59 | -100.0% |
| Profit (loss) for the period | 9904 | €268,552 | €272,401 | +€3,849 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €268,552 | €272,401 | +€3,849 | +1.4% |
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 7 October 2026 via checked.be.