BEPRESS: 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.
BEPRESS
Largest movements
- Receivables within one year -€7,487
down €7,487 (-46.1%), from €16,239 to €8,751
of which Trade receivables: -€8,157
- Tangible fixed assets +€7,360
up €7,360 (+84.0%), from €8,760 to €16,120
- Cash +€1,243
up €1,243 (+29.5%), from €4,219 to €5,462
mainly Other debts (+€15,000) and Receivables within one year (+€7,487)
- Tax, wage and social debts -€15,000
down €15,000 (-99.5%), from €15,075 to €75
of which Remuneration and social security: -€15,075
- Other debts +€15,000
up €15,000 (+87.9%), from €17,073 to €32,073
- Trade debts +€3,360
up €3,360 (+166.7%), from €2,016 to €5,376
- Profit (loss) carried forward -€2,245
down €2,245 (-50.5%), from -€4,446 to -€6,690
- Depreciation +€4,910
up €4,910 (+220.2%), from €2,230 to €7,140
- Gross operating margin +€1,948
up €1,948 (+61.7%), from €3,157 to €5,106
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 | €31,718 | €32,834 | +€1,115 | +3.5% |
| Fixed assets | 21/28 | €11,260 | €18,620 | +€7,360 | +65.4% |
| Tangible fixed assets | 22/27 | €8,760 | €16,120 | +€7,360 | +84.0% |
| Furniture and vehicles | 24 | €8,760 | €16,120 | +€7,360 | +84.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €20,458 | €14,213 | -€6,245 | -30.5% |
| Amounts receivable within one year | 40/41 | €16,239 | €8,751 | -€7,487 | -46.1% |
| Trade receivables | 40 | €11,744 | €3,588 | -€8,157 | -69.5% |
| Other amounts receivable | 41 | €4,494 | €5,164 | +€669 | +14.9% |
| Cash at bank and in hand | 54/58 | €4,219 | €5,462 | +€1,243 | +29.5% |
| Total equity and liabilities | 10/49 | €31,718 | €32,834 | +€1,115 | +3.5% |
| Equity | 10/15 | -€2,446 | -€4,690 | -€2,245 | -91.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,446 | -€6,690 | -€2,245 | -50.5% |
| Amounts payable | 17/49 | €34,164 | €37,524 | +€3,360 | +9.8% |
| Amounts payable within one year | 42/48 | €34,164 | €37,524 | +€3,360 | +9.8% |
| Trade debts | 44 | €2,016 | €5,376 | +€3,360 | +166.7% |
| Suppliers | 440/4 | €2,016 | €5,376 | +€3,360 | +166.7% |
| Taxes, remuneration and social security | 45 | €15,075 | €75 | -€15,000 | -99.5% |
| Taxes | 450/3 | - | €75 | +€75 | |
| Remuneration and social security | 454/9 | €15,075 | - | -€15,075 | |
| Other amounts payable | 47/48 | €17,073 | €32,073 | +€15,000 | +87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,230 | €7,140 | +€4,910 | +220.2% |
| Gross operating margin | 9900 | €3,157 | €5,106 | +€1,948 | +61.7% |
| Operating profit (loss) | 9901 | €928 | -€2,034 | -€2,962 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Non-recurring financial income | 76B | €40 | - | -€40 | |
| Financial charges | 65/66B | €193 | €211 | +€18 | +9.2% |
| Recurring financial charges | 65 | €193 | €211 | +€18 | +9.2% |
| Non-recurring financial charges | 66B | €193 | €211 | +€18 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €775 | -€2,245 | -€3,020 | |
| Profit (loss) for the period | 9904 | €775 | -€2,245 | -€3,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €775 | -€2,245 | -€3,020 |
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.