Compagnie du Beffroi: what changed
Compagnie du Beffroi
Largest movements
- Cash +€49,765
up €49,765 (+359%), from €13,865 to €63,629
mainly Net result for the year (+€47,442) and Other debts (+€42,342)
- Receivables within one year -€37,511
down €37,511 (-81.4%), from €46,092 to €8,581
of which Trade receivables: -€40,368
- Tangible fixed assets -€15,302
down €15,302 (-41.4%), from €37,001 to €21,698
of which Furniture and vehicles: -€15,012
- Other debts +€42,342
up €42,342 (+830%), from €5,100 to €47,442
- Profit (loss) carried forward -€29,808
no longer reported in 2025 (was €29,808)
- Tax, wage and social debts -€8,530
down €8,530 (-60.9%), from €14,017 to €5,487
- Debts after one year -€6,112
down €6,112 (-38.8%), from €15,756 to €9,643
- Gross operating margin -€16,880
down €16,880 (-17.0%), from €99,272 to €82,392
- Taxes -€4,972
down €4,972 (-22.1%), from €22,456 to €17,483
- Financial income -€3,779
down €3,779 (-87.3%), from €4,330 to €551
of which Non-recurring financial income: -€4,280
- Other operating charges -€1,531
down €1,531 (-68.8%), from €2,226 to €695
- Depreciation +€1,215
up €1,215 (+8.0%), from €15,251 to €16,466
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,236 | €96,094 | -€2,142 | -2.2% |
| Fixed assets | 21/28 | €37,001 | €22,269 | -€14,732 | -39.8% |
| Tangible fixed assets | 22/27 | €37,001 | €21,698 | -€15,302 | -41.4% |
| Land and buildings | 22 | €4,748 | €4,576 | -€173 | -3.6% |
| Plant, machinery and equipment | 23 | €2,995 | €2,457 | -€538 | -18.0% |
| Furniture and vehicles | 24 | €25,058 | €10,046 | -€15,012 | -59.9% |
| Other tangible fixed assets | 26 | €4,200 | €4,620 | +€420 | +10.0% |
| Financial fixed assets | 28 | - | €570 | +€570 | |
| Current assets | 29/58 | €61,235 | €73,826 | +€12,591 | +20.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €46,092 | €8,581 | -€37,511 | -81.4% |
| Trade receivables | 40 | €44,548 | €4,180 | -€40,368 | -90.6% |
| Other amounts receivable | 41 | €1,544 | €4,401 | +€2,857 | +185% |
| Cash at bank and in hand | 54/58 | €13,865 | €63,629 | +€49,765 | +359% |
| Deferred charges and accrued income | 490/1 | €1,278 | €1,615 | +€337 | +26.4% |
| Total equity and liabilities | 10/49 | €98,236 | €96,094 | -€2,142 | -2.2% |
| Equity | 10/15 | €55,858 | €26,050 | -€29,808 | -53.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,050 | €21,050 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,808 | - | -€29,808 | |
| Amounts payable | 17/49 | €42,378 | €70,044 | +€27,667 | +65.3% |
| Amounts payable after more than one year | 17 | €15,756 | €9,643 | -€6,112 | -38.8% |
| Financial debts | 170/4 | €15,756 | €9,643 | -€6,112 | -38.8% |
| Amounts payable within one year | 42/48 | €26,622 | €60,401 | +€33,779 | +127% |
| Current portion of amounts payable after more than one year | 42 | €5,871 | €6,112 | +€242 | +4.1% |
| Trade debts | 44 | €1,634 | €1,360 | -€275 | -16.8% |
| Suppliers | 440/4 | €1,634 | €1,360 | -€275 | -16.8% |
| Taxes, remuneration and social security | 45 | €14,017 | €5,487 | -€8,530 | -60.9% |
| Taxes | 450/3 | €14,017 | €5,487 | -€8,530 | -60.9% |
| Other amounts payable | 47/48 | €5,100 | €47,442 | +€42,342 | +830% |
| Remuneration, social security and pensions | 62 | €104 | - | -€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,251 | €16,466 | +€1,215 | +8.0% |
| Other operating charges | 640/8 | €2,226 | €695 | -€1,531 | -68.8% |
| Gross operating margin | 9900 | €99,272 | €82,392 | -€16,880 | -17.0% |
| Operating profit (loss) | 9901 | €81,690 | €65,230 | -€16,460 | -20.1% |
| Financial income | 75/76B | €4,330 | €551 | -€3,779 | -87.3% |
| Recurring financial income | 75 | €51 | €551 | +€501 | +985% |
| Non-recurring financial income | 76B | €4,280 | - | -€4,280 | |
| Financial charges | 65/66B | €1,206 | €856 | -€350 | -29.0% |
| Recurring financial charges | 65 | €1,206 | €856 | -€350 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €84,814 | €64,926 | -€19,889 | -23.4% |
| Income taxes | 67/77 | €22,456 | €17,483 | -€4,972 | -22.1% |
| Profit (loss) for the period | 9904 | €62,358 | €47,442 | -€14,916 | -23.9% |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,308 | €47,442 | +€6,134 | +14.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.