HOLDING BÉJUS: 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.
HOLDING BÉJUS
Largest movements
- Cash +€880
up €880 (+22.3%), from €3,951 to €4,831
mainly Other debts (+€5,280) and Receivables within one year (+€545)
- Receivables within one year -€545
down €545 (-80.8%), from €674 to €129
- Other debts +€5,280
up €5,280 (+70.0%), from €7,548 to €12,828
- Profit (loss) carried forward -€3,349
down €3,349 (-35.2%), from -€9,520 to -€12,869
- Trade debts -€1,596
down €1,596 (-99.9%), from €1,597 to €1
- Gross operating margin -€282
down €282 (-9.8%), from -€2,881 to -€3,163
- Financial charges -€67
down €67 (-53.9%), from €125 to €58
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 | €4,625 | €4,960 | +€335 | +7.2% |
| Current assets | 29/58 | €4,625 | €4,960 | +€335 | +7.2% |
| Amounts receivable within one year | 40/41 | €674 | €129 | -€545 | -80.8% |
| Other amounts receivable | 41 | €674 | €129 | -€545 | -80.8% |
| Cash at bank and in hand | 54/58 | €3,951 | €4,831 | +€880 | +22.3% |
| Total equity and liabilities | 10/49 | €4,625 | €4,960 | +€335 | +7.2% |
| Equity | 10/15 | -€4,520 | -€7,869 | -€3,349 | -74.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,520 | -€12,869 | -€3,349 | -35.2% |
| Amounts payable | 17/49 | €9,145 | €12,829 | +€3,684 | +40.3% |
| Amounts payable within one year | 42/48 | €9,145 | €12,829 | +€3,684 | +40.3% |
| Trade debts | 44 | €1,597 | €1 | -€1,596 | -99.9% |
| Suppliers | 440/4 | €1,597 | €1 | -€1,596 | -99.9% |
| Other amounts payable | 47/48 | €7,548 | €12,828 | +€5,280 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€2,881 | -€3,163 | -€282 | -9.8% |
| Operating profit (loss) | 9901 | -€3,007 | -€3,291 | -€284 | -9.5% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €125 | €58 | -€67 | -53.9% |
| Recurring financial charges | 65 | €125 | €58 | -€67 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,108 | -€3,349 | -€241 | -7.8% |
| Profit (loss) for the period | 9904 | -€3,108 | -€3,349 | -€241 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,108 | -€3,349 | -€241 | -7.8% |
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 17 October 2026 via checked.be.