BEPRO: 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
BEPRO
NACE 10.910, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€189,924
2024 · €11,504+€178,421
Equity
€4.9m
2024 · €4.7m+€189,924
Cash
€398
2024 · €398
Balance sheet total
€23.6m
2024 · €22.3m+€1.3m
Largest movements
Assets
- Receivables within one year +€2.0m
up €2.0m (+16.8%), from €12.1m to €14.2m
of which Trade receivables: +€5.5m
- Stocks and contracts -€426,311
down €426,311 (-6.6%), from €6.4m to €6.0m
- Tangible fixed assets -€298,876
down €298,876 (-8.0%), from €3.8m to €3.5m
of which Plant, machinery and equipment: -€248,120
Equity and liabilities
- Trade debts +€2.3m
up €2.3m (+35.8%), from €6.5m to €8.8m
- Other debts -€1.2m
down €1.2m (-14.1%), from €8.6m to €7.4m
Income statement
No income-statement line moved by more than 1% of the activity.
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
€11,504
Turnover
-€315,505
Other operating income
+€75,340
Goods and materials
+€787,370
Services and other goods
+€461,551
Staff costs
-€394,900
Depreciation
-€10,309
Provisions
-€5,206
Other operating charges
-€1,136
Other operating items
-€402,327
Financial income
+€10,655
Financial charges
+€35,376
Taxes
-€62,489
Result 2025
€189,924
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
+€292,743
Investment
-€143,936
Financing
-€148,807
Cash 2024
€398
From operations (derived)
+€292,743
Net result for the year
+€189,924
Depreciation
+€442,813
Stocks and contracts
+€426,311
Receivables within one year
-€2.0m
Smaller working-capital items
+€5,493
Trade debts
+€2.3m
Tax, wage and social debts
+€171,862
Other debts
-€1.2m
Accrued charges and deferred income
+€6,932
Investment (derived)
-€143,936
Investment in fixed assets (net)
-€143,936
Financing
-€148,807
Debts after one year
-€100,378
Current portion of long-term debt
-€48,429
Cash 2025
€398
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,297,956 | €23,612,726 | +€1.3m | +5.9% |
| Fixed assets | 21/28 | €3,756,306 | €3,457,430 | -€298,876 | -8.0% |
| Tangible fixed assets | 22/27 | €3,756,306 | €3,457,430 | -€298,876 | -8.0% |
| Land and buildings | 22 | €1,734,274 | €1,693,376 | -€40,897 | -2.4% |
| Plant, machinery and equipment | 23 | €1,916,577 | €1,668,457 | -€248,120 | -12.9% |
| Furniture and vehicles | 24 | €31,982 | €48,052 | +€16,070 | +50.2% |
| Leasing and similar rights | 25 | €73,473 | €47,545 | -€25,928 | -35.3% |
| Current assets | 29/58 | €18,541,649 | €20,155,296 | +€1.6m | +8.7% |
| Stocks and contracts in progress | 3 | €6,420,764 | €5,994,453 | -€426,311 | -6.6% |
| Stocks | 30/36 | €6,420,764 | €5,994,453 | -€426,311 | -6.6% |
| Raw materials and consumables | 30/31 | €5,896,627 | €5,692,359 | -€204,268 | -3.5% |
| Finished goods | 33 | €495,016 | €273,825 | -€221,191 | -44.7% |
| Goods purchased for resale | 34 | €29,121 | €28,269 | -€852 | -2.9% |
| Amounts receivable within one year | 40/41 | €12,120,201 | €14,160,445 | +€2.0m | +16.8% |
| Trade receivables | 40 | €8,367,941 | €13,888,440 | +€5.5m | +66.0% |
| Other amounts receivable | 41 | €3,752,261 | €272,006 | -€3.5m | -92.8% |
| Cash at bank and in hand | 54/58 | €398 | €398 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €286 | - | -€286 | |
| Total equity and liabilities | 10/49 | €22,297,956 | €23,612,726 | +€1.3m | +5.9% |
| Equity | 10/15 | €4,664,445 | €4,854,370 | +€189,924 | +4.1% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €714,398 | €714,398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150,000 | €150,000 | = | 0.0% |
| Legal reserve | 130 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €564,398 | €564,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,450,047 | €2,639,972 | +€189,924 | +7.8% |
| Provisions and deferred taxes | 16 | - | €5,206 | +€5,206 | |
| Provisions for liabilities and charges | 160/5 | - | €5,206 | +€5,206 | |
| Pensions and similar obligations | 160 | - | €5,206 | +€5,206 | |
| Amounts payable | 17/49 | €17,633,511 | €18,753,150 | +€1.1m | +6.3% |
| Amounts payable after more than one year | 17 | €1,574,000 | €1,473,622 | -€100,378 | -6.4% |
| Financial debts | 170/4 | €1,574,000 | €1,473,622 | -€100,378 | -6.4% |
| Credit institutions | 173 | €1,574,000 | €1,473,622 | -€100,378 | -6.4% |
| Amounts payable within one year | 42/48 | €15,989,416 | €17,202,501 | +€1.2m | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €198,725 | €150,296 | -€48,429 | -24.4% |
| Trade debts | 44 | €6,454,895 | €8,763,057 | +€2.3m | +35.8% |
| Suppliers | 440/4 | €6,454,895 | €8,763,057 | +€2.3m | +35.8% |
| Taxes, remuneration and social security | 45 | €711,902 | €883,764 | +€171,862 | +24.1% |
| Taxes | 450/3 | €361,805 | €473,029 | +€111,224 | +30.7% |
| Remuneration and social security | 454/9 | €350,096 | €410,735 | +€60,638 | +17.3% |
| Other amounts payable | 47/48 | €8,623,895 | €7,405,383 | -€1.2m | -14.1% |
| Accrued charges and deferred income | 492/3 | €70,095 | €77,027 | +€6,932 | +9.9% |
| Operating income | 70/76A | €105,851,215 | €105,208,723 | -€642,493 | -0.6% |
| Turnover | 70 | €105,359,034 | €105,043,529 | -€315,505 | -0.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €180,536 | -€221,191 | -€401,727 | |
| Other operating income | 74 | €311,045 | €386,385 | +€75,340 | +24.2% |
| Non-recurring operating income | 76A | €600 | - | -€600 | |
| Operating charges | 60/66A | €105,551,905 | €104,714,534 | -€837,371 | -0.8% |
| Goods for resale, raw materials and consumables | 60 | €98,354,450 | €97,567,080 | -€787,370 | -0.8% |
| Purchases | 600/8 | €99,151,863 | €97,361,960 | -€1.8m | -1.8% |
| Change in stocks: decrease (increase) | 609 | -€797,413 | €205,120 | +€1.0m | |
| Services and other goods | 61 | €4,356,472 | €3,894,921 | -€461,551 | -10.6% |
| Remuneration, social security and pensions | 62 | €2,355,995 | €2,750,895 | +€394,900 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432,504 | €442,813 | +€10,309 | +2.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,206 | +€5,206 | |
| Other operating charges | 640/8 | €52,484 | €53,620 | +€1,136 | +2.2% |
| Operating profit (loss) | 9901 | €299,311 | €494,189 | +€194,878 | +65.1% |
| Financial income | 75/76B | €23,293 | €33,948 | +€10,655 | +45.7% |
| Recurring financial income | 75 | €23,293 | €33,948 | +€10,655 | +45.7% |
| Income from current assets | 751 | €23,144 | €33,792 | +€10,647 | +46.0% |
| Other financial income | 752/9 | €148 | €156 | +€8 | +5.4% |
| Financial charges | 65/66B | €277,948 | €242,572 | -€35,376 | -12.7% |
| Recurring financial charges | 65 | €277,948 | €242,572 | -€35,376 | -12.7% |
| Debt charges | 650 | €276,273 | €240,776 | -€35,496 | -12.8% |
| Other financial charges | 652/9 | €1,676 | €1,796 | +€120 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €44,655 | €285,565 | +€240,910 | +539.5% |
| Income taxes | 67/77 | €33,151 | €95,640 | +€62,489 | +188.5% |
| Taxes | 670/3 | €33,151 | €95,640 | +€62,489 | +188.5% |
| Profit (loss) for the period | 9904 | €11,504 | €189,924 | +€178,421 | +1551.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,504 | €189,924 | +€178,421 | +1551.0% |
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 4 October 2026 via checked.be.