BeProCo: what changed
Two financial 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.
BeProCo
Largest movements
- Cash +€4,632
up €4,632 (+101%), from €4,601 to €9,233
mainly Short-term financial debts (+€10,000) and Depreciation (+€4,218)
- Tangible fixed assets -€4,218
down €4,218 (-15.0%), from €28,107 to €23,889
- Receivables within one year +€4,122
up €4,122 (+9.7%), from €42,703 to €46,826
of which Other amounts receivable: +€4,122
- Short-term financial debts +€10,000
new in 2025: €10,000
- Trade debts -€8,262
down €8,262 (-63.9%), from €12,931 to €4,669
- Tax, wage and social debts +€2,861
up €2,861 (+39.8%), from €7,193 to €10,054
of which Taxes: +€2,855
- Debts after one year -€2,818
down €2,818 (-62.4%), from €4,517 to €1,699
- Profit (loss) carried forward +€1,825
up €1,825 (+79.3%), from -€2,302 to -€477
- Gross operating margin +€3,160
up €3,160 (+25.3%), from €12,469 to €15,629
- Taxes -€2,280
down €2,280 (-46.2%), from €4,935 to €2,654
- Financial income +€937
up €937 (+39.4%), from €2,376 to €3,313
- Other operating charges -€918
down €918 (-32.5%), from €2,826 to €1,908
- Financial charges -€490
down €490 (-9.4%), from €5,214 to €4,724
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.
Derived cash bridge
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 | €119,076 | €122,464 | +€3,387 | +2.8% |
| Fixed assets | 21/28 | €28,107 | €23,889 | -€4,218 | -15.0% |
| Tangible fixed assets | 22/27 | €28,107 | €23,889 | -€4,218 | -15.0% |
| Plant, machinery and equipment | 23 | €8,708 | €7,648 | -€1,059 | -12.2% |
| Furniture and vehicles | 24 | €6,624 | €5,224 | -€1,399 | -21.1% |
| Other tangible fixed assets | 26 | €12,776 | €11,016 | -€1,760 | -13.8% |
| Current assets | 29/58 | €90,969 | €98,575 | +€7,606 | +8.4% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Other amounts receivable | 291 | €41,000 | €41,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,703 | €46,826 | +€4,122 | +9.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €42,703 | €46,826 | +€4,122 | +9.7% |
| Cash at bank and in hand | 54/58 | €4,601 | €9,233 | +€4,632 | +101% |
| Deferred charges and accrued income | 490/1 | €2,664 | €1,516 | -€1,148 | -43.1% |
| Total equity and liabilities | 10/49 | €119,076 | €122,464 | +€3,387 | +2.8% |
| Equity | 10/15 | €90,454 | €92,279 | +€1,825 | +2.0% |
| Contributions | 10/11 | €92,000 | €92,000 | = | 0.0% |
| Reserves | 13 | €756 | €756 | = | 0.0% |
| Distributable reserves | 133 | €756 | €756 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,302 | -€477 | +€1,825 | +79.3% |
| Amounts payable | 17/49 | €28,622 | €30,184 | +€1,562 | +5.5% |
| Amounts payable after more than one year | 17 | €4,517 | €1,699 | -€2,818 | -62.4% |
| Financial debts | 170/4 | €4,517 | €1,699 | -€2,818 | -62.4% |
| Amounts payable within one year | 42/48 | €24,105 | €28,486 | +€4,381 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €3,981 | €3,763 | -€218 | -5.5% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Other loans | 439 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €12,931 | €4,669 | -€8,262 | -63.9% |
| Suppliers | 440/4 | €12,931 | €4,669 | -€8,262 | -63.9% |
| Taxes, remuneration and social security | 45 | €7,193 | €10,054 | +€2,861 | +39.8% |
| Taxes | 450/3 | €7,193 | €10,048 | +€2,855 | +39.7% |
| Remuneration and social security | 454/9 | €0 | €6 | +€6 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,536 | €4,218 | -€317 | -7.0% |
| Other operating charges | 640/8 | €2,826 | €1,908 | -€918 | -32.5% |
| Non-recurring operating charges | 66A | - | €3,611 | +€3,611 | |
| Gross operating margin | 9900 | €12,469 | €15,629 | +€3,160 | +25.3% |
| Operating profit (loss) | 9901 | €5,107 | €5,891 | +€784 | +15.4% |
| Financial income | 75/76B | €2,376 | €3,313 | +€937 | +39.4% |
| Recurring financial income | 75 | €2,376 | €3,313 | +€937 | +39.4% |
| Financial charges | 65/66B | €5,214 | €4,724 | -€490 | -9.4% |
| Recurring financial charges | 65 | €5,214 | €4,724 | -€490 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €2,269 | €4,479 | +€2,211 | +97.4% |
| Income taxes | 67/77 | €4,935 | €2,654 | -€2,280 | -46.2% |
| Profit (loss) for the period | 9904 | -€2,666 | €1,825 | +€4,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,666 | €1,825 | +€4,491 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.