BETER BEKEKEN: 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.
BETER BEKEKEN
Largest movements
- Cash +€18,202
up €18,202 (+178%), from €10,248 to €28,450
mainly Net result for the year (+€32,117) and Depreciation (+€12,178)
- Tangible fixed assets -€12,178
down €12,178 (-8.0%), from €151,804 to €139,625
of which Land and buildings: -€6,426
- Deferred charges and accrued income +€2,180
up €2,180 (+52.7%), from €4,138 to €6,318
- Profit (loss) carried forward +€32,117
up €32,117 (+54.1%), from -€59,408 to -€27,291
- Debts after one year -€28,598
down €28,598 (-61.8%), from €46,300 to €17,702
- Trade debts +€7,256
up €7,256 (+70.2%), from €10,331 to €17,588
- Current portion of long-term debt -€4,903
down €4,903 (-14.6%), from €33,501 to €28,598
- Tax, wage and social debts +€2,080
up €2,080 (+19.2%), from €10,810 to €12,890
- Depreciation -€14,845
down €14,845 (-54.9%), from €27,024 to €12,178
- Gross operating margin +€7,158
up €7,158 (+16.6%), from €43,236 to €50,394
- Financial charges -€1,192
down €1,192 (-29.5%), from €4,040 to €2,847
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 | €199,922 | €207,683 | +€7,761 | +3.9% |
| Fixed assets | 21/28 | €151,804 | €139,625 | -€12,178 | -8.0% |
| Tangible fixed assets | 22/27 | €151,804 | €139,625 | -€12,178 | -8.0% |
| Land and buildings | 22 | €146,051 | €139,625 | -€6,426 | -4.4% |
| Plant, machinery and equipment | 23 | €5,753 | €0 | -€5,753 | -100% |
| Current assets | 29/58 | €48,118 | €68,058 | +€19,939 | +41.4% |
| Stocks and contracts in progress | 3 | €8,448 | €9,501 | +€1,053 | +12.5% |
| Stocks | 30/36 | €8,448 | €9,501 | +€1,053 | +12.5% |
| Amounts receivable within one year | 40/41 | €25,285 | €23,789 | -€1,496 | -5.9% |
| Trade receivables | 40 | €25,285 | €23,783 | -€1,502 | -5.9% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €10,248 | €28,450 | +€18,202 | +178% |
| Deferred charges and accrued income | 490/1 | €4,138 | €6,318 | +€2,180 | +52.7% |
| Total equity and liabilities | 10/49 | €199,922 | €207,683 | +€7,761 | +3.9% |
| Equity | 10/15 | €70,378 | €102,495 | +€32,117 | +45.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €64,786 | €64,786 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,055 | €10,055 | = | 0.0% |
| Distributable reserves | 133 | €54,732 | €54,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,408 | -€27,291 | +€32,117 | +54.1% |
| Amounts payable | 17/49 | €129,544 | €105,188 | -€24,356 | -18.8% |
| Amounts payable after more than one year | 17 | €46,300 | €17,702 | -€28,598 | -61.8% |
| Financial debts | 170/4 | €46,300 | €17,702 | -€28,598 | -61.8% |
| Amounts payable within one year | 42/48 | €83,243 | €87,486 | +€4,242 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €33,501 | €28,598 | -€4,903 | -14.6% |
| Trade debts | 44 | €10,331 | €17,588 | +€7,256 | +70.2% |
| Suppliers | 440/4 | €10,331 | €17,588 | +€7,256 | +70.2% |
| Taxes, remuneration and social security | 45 | €10,810 | €12,890 | +€2,080 | +19.2% |
| Taxes | 450/3 | €10,810 | €12,890 | +€2,080 | +19.2% |
| Other amounts payable | 47/48 | €28,601 | €28,410 | -€192 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,024 | €12,178 | -€14,845 | -54.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €285 | +€285 | |
| Other operating charges | 640/8 | €2,575 | €2,824 | +€250 | +9.7% |
| Gross operating margin | 9900 | €43,236 | €50,394 | +€7,158 | +16.6% |
| Operating profit (loss) | 9901 | €13,638 | €35,106 | +€21,468 | +157% |
| Financial income | 75/76B | €132 | €93 | -€39 | -29.3% |
| Recurring financial income | 75 | €132 | €93 | -€39 | -29.3% |
| Financial charges | 65/66B | €4,040 | €2,847 | -€1,192 | -29.5% |
| Recurring financial charges | 65 | €4,040 | €2,847 | -€1,192 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €9,730 | €32,352 | +€22,622 | +233% |
| Income taxes | 67/77 | €221 | €235 | +€14 | +6.5% |
| Profit (loss) for the period | 9904 | €9,509 | €32,117 | +€22,608 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €9,509 | €32,117 | +€22,608 | +238% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.