CG - BEHEER: 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.
CG - BEHEER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Taxes +€5,490
up €5,490 (+110%), from €5,000 to €10,490
- Financial charges +€4,091
up €4,091 (+15.8%), from €25,910 to €30,001
- Gross operating margin +€3,754
up €3,754 (+11.5%), from €32,735 to €36,489
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 | €3,282,097 | €3,280,976 | -€1,121 | 0.0% |
| Fixed assets | 21/28 | €3,203,519 | €3,203,519 | = | 0.0% |
| Financial fixed assets | 28 | €3,203,519 | €3,203,519 | = | 0.0% |
| Current assets | 29/58 | €78,578 | €77,457 | -€1,121 | -1.4% |
| Amounts receivable within one year | 40/41 | €76,000 | €77,252 | +€1,252 | +1.6% |
| Trade receivables | 40 | €71,000 | €74,000 | +€3,000 | +4.2% |
| Other amounts receivable | 41 | €5,000 | €3,252 | -€1,748 | -35.0% |
| Cash at bank and in hand | 54/58 | €2,578 | €205 | -€2,373 | -92.1% |
| Total equity and liabilities | 10/49 | €3,282,097 | €3,280,976 | -€1,121 | 0.0% |
| Equity | 10/15 | -€22,971 | -€28,313 | -€5,341 | -23.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €488 | €488 | = | 0.0% |
| Distributable reserves | 133 | €488 | €488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,665 | -€35,006 | -€5,341 | -18.0% |
| Amounts payable | 17/49 | €3,305,068 | €3,309,289 | +€4,220 | +0.1% |
| Amounts payable after more than one year | 17 | €1,161,492 | €1,161,492 | = | 0.0% |
| Financial debts | 170/4 | €1,161,492 | €1,161,492 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,143,576 | €2,147,797 | +€4,220 | +0.2% |
| Trade debts | 44 | €435 | €545 | +€110 | +25.3% |
| Suppliers | 440/4 | €435 | €545 | +€110 | +25.3% |
| Taxes, remuneration and social security | 45 | €7,753 | €15,475 | +€7,721 | +99.6% |
| Taxes | 450/3 | €7,753 | €15,475 | +€7,721 | +99.6% |
| Other amounts payable | 47/48 | €2,135,388 | €2,131,777 | -€3,611 | -0.2% |
| Other operating charges | 640/8 | €1,086 | €1,340 | +€254 | +23.4% |
| Gross operating margin | 9900 | €32,735 | €36,489 | +€3,754 | +11.5% |
| Operating profit (loss) | 9901 | €31,649 | €35,150 | +€3,500 | +11.1% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €25,910 | €30,001 | +€4,091 | +15.8% |
| Recurring financial charges | 65 | €25,910 | €30,001 | +€4,091 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €5,755 | €5,149 | -€606 | -10.5% |
| Income taxes | 67/77 | €5,000 | €10,490 | +€5,490 | +110% |
| Profit (loss) for the period | 9904 | €755 | -€5,341 | -€6,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €755 | -€5,341 | -€6,096 |
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.