BEPROMA: 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.
BEPROMA
Largest movements
- Cash -€18,161
down €18,161 (-33.6%), from €54,032 to €35,871
mainly Other debts (-€43,612) and Contributions, distributions and other (-€15,670)
- Tangible fixed assets -€15,759
down €15,759 (-42.6%), from €36,951 to €21,192
of which Furniture and vehicles: -€9,776
- Current investments -€11,295
down €11,295 (-100.0%), from €11,295 to €0
- Receivables within one year -€4,833
down €4,833 (-26.4%), from €18,304 to €13,471
of which Other amounts receivable: -€4,548
- Other debts -€43,612
down €43,612 (-50.6%), from €86,111 to €42,499
- Tax, wage and social debts -€7,763
down €7,763 (-43.7%), from €17,753 to €9,991
- Trade debts +€1,514
up €1,514 (+278.9%), from €543 to €2,057
- Gross operating margin +€14,966
up €14,966 (+68.1%), from €21,973 to €36,938
- Taxes +€3,314
up €3,314 (+261.2%), from €1,269 to €4,583
- Financial income +€1,993
up €1,993 (+25613.2%), from €8 to €2,000
- Depreciation +€1,471
up €1,471 (+9.3%), from €15,766 to €17,237
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 | €123,021 | €73,190 | -€49,832 | -40.5% |
| Fixed assets | 21/28 | €36,951 | €21,192 | -€15,759 | -42.6% |
| Tangible fixed assets | 22/27 | €36,951 | €21,192 | -€15,759 | -42.6% |
| Land and buildings | 22 | €5,734 | €2,937 | -€2,797 | -48.8% |
| Plant, machinery and equipment | 23 | €9,286 | €6,100 | -€3,186 | -34.3% |
| Furniture and vehicles | 24 | €21,932 | €12,156 | -€9,776 | -44.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €86,070 | €51,997 | -€34,073 | -39.6% |
| Amounts receivable within one year | 40/41 | €18,304 | €13,471 | -€4,833 | -26.4% |
| Trade receivables | 40 | €13,403 | €13,118 | -€285 | -2.1% |
| Other amounts receivable | 41 | €4,902 | €353 | -€4,548 | -92.8% |
| Current investments | 50/53 | €11,295 | €0 | -€11,295 | -100.0% |
| Cash at bank and in hand | 54/58 | €54,032 | €35,871 | -€18,161 | -33.6% |
| Deferred charges and accrued income | 490/1 | €2,439 | €2,656 | +€217 | +8.9% |
| Total equity and liabilities | 10/49 | €123,021 | €73,190 | -€49,832 | -40.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,421 | €54,590 | -€49,832 | -47.7% |
| Amounts payable within one year | 42/48 | €104,421 | €54,590 | -€49,832 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €14 | €43 | +€28 | +200.3% |
| Credit institutions | 430/8 | €14 | €43 | +€28 | +200.3% |
| Trade debts | 44 | €543 | €2,057 | +€1,514 | +278.9% |
| Suppliers | 440/4 | €543 | €2,057 | +€1,514 | +278.9% |
| Taxes, remuneration and social security | 45 | €17,753 | €9,991 | -€7,763 | -43.7% |
| Taxes | 450/3 | €17,753 | €9,991 | -€7,763 | -43.7% |
| Other amounts payable | 47/48 | €86,111 | €42,499 | -€43,612 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,766 | €17,237 | +€1,471 | +9.3% |
| Other operating charges | 640/8 | €913 | €844 | -€69 | -7.6% |
| Gross operating margin | 9900 | €21,973 | €36,938 | +€14,966 | +68.1% |
| Operating profit (loss) | 9901 | €5,293 | €18,858 | +€13,564 | +256.3% |
| Financial income | 75/76B | €8 | €2,000 | +€1,993 | +25613.2% |
| Recurring financial income | 75 | €8 | €2,000 | +€1,993 | +25613.2% |
| Financial charges | 65/66B | €858 | €605 | -€253 | -29.5% |
| Recurring financial charges | 65 | €858 | €605 | -€253 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €4,443 | €20,253 | +€15,810 | +355.9% |
| Income taxes | 67/77 | €1,269 | €4,583 | +€3,314 | +261.2% |
| Profit (loss) for the period | 9904 | €3,174 | €15,670 | +€12,496 | +393.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,174 | €15,670 | +€12,496 | +393.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.