BEPURE: 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.
BEPURE
Largest movements
- Cash +€127,132
up €127,132 (+971.4%), from €13,088 to €140,220
mainly Advances received (+€144,808) and Receivables within one year (+€28,255)
- Receivables within one year -€28,255
down €28,255 (-12.6%), from €223,719 to €195,463
of which Trade receivables: -€28,712
- Advances received +€144,808
up €144,808 (+780.7%), from €18,548 to €163,356
- Trade debts -€56,690
down €56,690 (-59.7%), from €94,921 to €38,231
- Reserves +€26,921
up €26,921 (+62.7%), from €42,925 to €69,846
- Tax, wage and social debts -€22,162
down €22,162 (-38.5%), from €57,613 to €35,451
- Accrued charges and deferred income +€6,000
up €6,000 (+100.0%), from €6,000 to €12,000
- Gross operating margin -€29,147
down €29,147 (-41.4%), from €70,413 to €41,267
- Taxes -€8,507
down €8,507 (-38.7%), from €21,979 to €13,472
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 | €236,807 | €335,683 | +€98,877 | +41.8% |
| Current assets | 29/58 | €236,807 | €335,683 | +€98,877 | +41.8% |
| Amounts receivable within one year | 40/41 | €223,719 | €195,463 | -€28,255 | -12.6% |
| Trade receivables | 40 | €223,719 | €195,006 | -€28,712 | -12.8% |
| Other amounts receivable | 41 | - | €457 | +€457 | |
| Cash at bank and in hand | 54/58 | €13,088 | €140,220 | +€127,132 | +971.4% |
| Total equity and liabilities | 10/49 | €236,807 | €335,683 | +€98,877 | +41.8% |
| Equity | 10/15 | €47,925 | €74,846 | +€26,921 | +56.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,925 | €69,846 | +€26,921 | +62.7% |
| Distributable reserves | 133 | €42,925 | €69,846 | +€26,921 | +62.7% |
| Amounts payable | 17/49 | €188,881 | €260,837 | +€71,956 | +38.1% |
| Amounts payable within one year | 42/48 | €182,881 | €248,837 | +€65,956 | +36.1% |
| Trade debts | 44 | €94,921 | €38,231 | -€56,690 | -59.7% |
| Suppliers | 440/4 | €94,921 | €38,231 | -€56,690 | -59.7% |
| Advances received on contracts in progress | 46 | €18,548 | €163,356 | +€144,808 | +780.7% |
| Taxes, remuneration and social security | 45 | €57,613 | €35,451 | -€22,162 | -38.5% |
| Taxes | 450/3 | €57,613 | €35,451 | -€22,162 | -38.5% |
| Other amounts payable | 47/48 | €11,800 | €11,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | €12,000 | +€6,000 | +100.0% |
| Other operating charges | 640/8 | €551 | €814 | +€263 | +47.8% |
| Gross operating margin | 9900 | €70,413 | €41,267 | -€29,147 | -41.4% |
| Operating profit (loss) | 9901 | €69,863 | €40,453 | -€29,410 | -42.1% |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €69,863 | €40,393 | -€29,470 | -42.2% |
| Income taxes | 67/77 | €21,979 | €13,472 | -€8,507 | -38.7% |
| Profit (loss) for the period | 9904 | €47,884 | €26,921 | -€20,963 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,884 | €26,921 | -€20,963 | -43.8% |
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 10 October 2026 via checked.be.