BUREAU CONSEILS BEPP: 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.
BUREAU CONSEILS BEPP
Largest movements
- Tangible fixed assets -€8,595
down €8,595 (-22.8%), from €37,672 to €29,078
of which Furniture and vehicles: -€8,470
- Receivables within one year -€1,917
down €1,917 (-3.2%), from €60,207 to €58,290
- Tax, wage and social debts -€4,631
down €4,631 (-48.5%), from €9,556 to €4,925
- Profit (loss) carried forward -€3,166
down €3,166 (-7.9%), from €40,206 to €37,040
- Debts after one year -€2,507
down €2,507 (-24.6%), from €10,204 to €7,697
- Gross operating margin -€5,875
down €5,875 (-42.5%), from €13,830 to €7,954
- Depreciation +€3,078
up €3,078 (+55.8%), from €5,517 to €8,595
- Taxes -€1,899
down €1,899 (-55.6%), from €3,416 to €1,517
- Financial income +€551
up €551 (+8,115%), from €7 to €558
of which Non-recurring financial income: +€550
- Other operating charges -€542
down €542 (-54.5%), from €993 to €452
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 | €100,411 | €89,253 | -€11,157 | -11.1% |
| Fixed assets | 21/28 | €39,415 | €30,821 | -€8,595 | -21.8% |
| Tangible fixed assets | 22/27 | €37,672 | €29,078 | -€8,595 | -22.8% |
| Plant, machinery and equipment | 23 | €2,012 | €1,887 | -€125 | -6.2% |
| Furniture and vehicles | 24 | €34,825 | €26,355 | -€8,470 | -24.3% |
| Other tangible fixed assets | 26 | €836 | €836 | = | 0.0% |
| Financial fixed assets | 28 | €1,743 | €1,743 | = | 0.0% |
| Current assets | 29/58 | €60,995 | €58,433 | -€2,562 | -4.2% |
| Amounts receivable within one year | 40/41 | €60,207 | €58,290 | -€1,917 | -3.2% |
| Other amounts receivable | 41 | €60,207 | €58,290 | -€1,917 | -3.2% |
| Cash at bank and in hand | 54/58 | €788 | €143 | -€645 | -81.9% |
| Total equity and liabilities | 10/49 | €100,411 | €89,253 | -€11,157 | -11.1% |
| Equity | 10/15 | €70,284 | €67,117 | -€3,166 | -4.5% |
| Contributions | 10/11 | €6,693 | €6,693 | = | 0.0% |
| Reserves | 13 | €23,384 | €23,384 | = | 0.0% |
| Distributable reserves | 133 | €23,384 | €23,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,206 | €37,040 | -€3,166 | -7.9% |
| Amounts payable | 17/49 | €30,127 | €22,136 | -€7,991 | -26.5% |
| Amounts payable after more than one year | 17 | €10,204 | €7,697 | -€2,507 | -24.6% |
| Financial debts | 170/4 | €10,204 | €7,697 | -€2,507 | -24.6% |
| Amounts payable within one year | 42/48 | €19,923 | €14,439 | -€5,484 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €3,260 | €2,507 | -€753 | -23.1% |
| Financial debts | 43 | €4,335 | €4,643 | +€307 | +7.1% |
| Credit institutions | 430/8 | €4,335 | €4,643 | +€307 | +7.1% |
| Trade debts | 44 | €2,772 | €2,365 | -€407 | -14.7% |
| Suppliers | 440/4 | €2,772 | €2,365 | -€407 | -14.7% |
| Taxes, remuneration and social security | 45 | €9,556 | €4,925 | -€4,631 | -48.5% |
| Taxes | 450/3 | €9,556 | €4,925 | -€4,631 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,517 | €8,595 | +€3,078 | +55.8% |
| Other operating charges | 640/8 | €993 | €452 | -€542 | -54.5% |
| Gross operating margin | 9900 | €13,830 | €7,954 | -€5,875 | -42.5% |
| Operating profit (loss) | 9901 | €7,320 | -€1,092 | -€8,412 | |
| Financial income | 75/76B | €7 | €558 | +€551 | +8,115% |
| Recurring financial income | 75 | €7 | €8 | +€1 | +15.2% |
| Non-recurring financial income | 76B | - | €550 | +€550 | |
| Financial charges | 65/66B | €1,015 | €1,115 | +€100 | +9.8% |
| Recurring financial charges | 65 | €641 | €812 | +€171 | +26.7% |
| Non-recurring financial charges | 66B | €374 | €303 | -€71 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €6,311 | -€1,649 | -€7,960 | |
| Income taxes | 67/77 | €3,416 | €1,517 | -€1,899 | -55.6% |
| Profit (loss) for the period | 9904 | €2,895 | -€3,166 | -€6,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,895 | -€3,166 | -€6,061 |
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 17 October 2026 via checked.be.