Beprosoft Venture: 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.
Beprosoft Venture
Largest movements
- Receivables within one year +€202,594
up €202,594 (+109%), from €186,672 to €389,266
of which Other amounts receivable: +€187,079
- Cash -€24,043
down €24,043 (-14.6%), from €164,652 to €140,608
mainly Receivables within one year (-€202,594) and Short-term financial debts (-€29,959)
- Deferred charges and accrued income +€16,042
up €16,042 (+2,881%), from €557 to €16,598
- Tangible fixed assets -€6,123
down €6,123 (-22.3%), from €27,504 to €21,380
of which Leasing and similar rights: -€9,728
- Trade debts +€109,110
up €109,110 (+574%), from €18,994 to €128,105
- Tax, wage and social debts +€80,614
up €80,614 (+61.2%), from €131,695 to €212,309
of which Taxes: +€83,005
- Short-term financial debts -€29,959
no longer reported in 2024 (was €29,959)
- Profit (loss) carried forward +€28,704
up €28,704 (+13.0%), from €220,716 to €249,419
- Gross operating margin -€46,628
down €46,628 (-10.8%), from €431,981 to €385,353
- Staff costs -€19,473
down €19,473 (-5.9%), from €331,465 to €311,992
- Taxes +€17,763
new in 2024: €17,763
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,964 | €608,433 | +€188,469 | +44.9% |
| Fixed assets | 21/28 | €68,083 | €61,960 | -€6,123 | -9.0% |
| Tangible fixed assets | 22/27 | €27,504 | €21,380 | -€6,123 | -22.3% |
| Plant, machinery and equipment | 23 | €247 | €4,500 | +€4,253 | +1,724% |
| Furniture and vehicles | 24 | €17,529 | €16,881 | -€649 | -3.7% |
| Leasing and similar rights | 25 | €9,728 | - | -€9,728 | |
| Financial fixed assets | 28 | €40,580 | €40,580 | = | 0.0% |
| Current assets | 29/58 | €351,880 | €546,473 | +€194,592 | +55.3% |
| Amounts receivable within one year | 40/41 | €186,672 | €389,266 | +€202,594 | +109% |
| Trade receivables | 40 | €168,252 | €183,768 | +€15,516 | +9.2% |
| Other amounts receivable | 41 | €18,419 | €205,498 | +€187,079 | +1,016% |
| Cash at bank and in hand | 54/58 | €164,652 | €140,608 | -€24,043 | -14.6% |
| Deferred charges and accrued income | 490/1 | €557 | €16,598 | +€16,042 | +2,881% |
| Total equity and liabilities | 10/49 | €419,964 | €608,433 | +€188,469 | +44.9% |
| Equity | 10/15 | €239,316 | €268,019 | +€28,704 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,716 | €249,419 | +€28,704 | +13.0% |
| Amounts payable | 17/49 | €180,648 | €340,414 | +€159,766 | +88.4% |
| Amounts payable within one year | 42/48 | €180,648 | €340,414 | +€159,766 | +88.4% |
| Financial debts | 43 | €29,959 | - | -€29,959 | |
| Credit institutions | 430/8 | €29,959 | - | -€29,959 | |
| Trade debts | 44 | €18,994 | €128,105 | +€109,110 | +574% |
| Suppliers | 440/4 | €18,994 | €128,105 | +€109,110 | +574% |
| Taxes, remuneration and social security | 45 | €131,695 | €212,309 | +€80,614 | +61.2% |
| Taxes | 450/3 | €114,019 | €197,024 | +€83,005 | +72.8% |
| Remuneration and social security | 454/9 | €17,676 | €15,285 | -€2,391 | -13.5% |
| Remuneration, social security and pensions | 62 | €331,465 | €311,992 | -€19,473 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,930 | €20,649 | -€2,281 | -9.9% |
| Other operating charges | 640/8 | €2,956 | €1,976 | -€980 | -33.1% |
| Non-recurring operating charges | 66A | €18,395 | €58 | -€18,337 | -99.7% |
| Gross operating margin | 9900 | €431,981 | €385,353 | -€46,628 | -10.8% |
| Operating profit (loss) | 9901 | €56,236 | €50,679 | -€5,557 | -9.9% |
| Financial income | 75/76B | €579 | €18 | -€562 | -97.0% |
| Recurring financial income | 75 | €579 | €18 | -€562 | -97.0% |
| Financial charges | 65/66B | €2,941 | €4,229 | +€1,288 | +43.8% |
| Recurring financial charges | 65 | €2,941 | €4,229 | +€1,288 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €53,874 | €46,467 | -€7,407 | -13.7% |
| Income taxes | 67/77 | - | €17,763 | +€17,763 | |
| Profit (loss) for the period | 9904 | €53,874 | €28,704 | -€25,170 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,874 | €28,704 | -€25,170 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.