P & A 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.
P & A 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.
- Gross operating margin +€1,613
up €1,613 (+96.2%), from -€1,676 to -€64
- Other operating charges -€571
down €571 (-45.6%), from €1,252 to €681
- Taxes -€115
down €115 (-27.7%), from €415 to €300
- Financial charges -€73
down €73 (-19.6%), from €374 to €301
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 | €883,278 | €883,146 | -€132 | 0.0% |
| Fixed assets | 21/28 | €883,094 | €883,094 | = | 0.0% |
| Financial fixed assets | 28 | €883,094 | €883,094 | = | 0.0% |
| Current assets | 29/58 | €184 | €52 | -€132 | -71.7% |
| Cash at bank and in hand | 54/58 | €184 | €52 | -€132 | -71.7% |
| Total equity and liabilities | 10/49 | €883,278 | €883,146 | -€132 | 0.0% |
| Equity | 10/15 | €293,148 | €291,802 | -€1,346 | -0.5% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,611 | €237,265 | -€1,346 | -0.6% |
| Amounts payable | 17/49 | €590,130 | €591,344 | +€1,214 | +0.2% |
| Amounts payable after more than one year | 17 | €528,000 | €528,000 | = | 0.0% |
| Other amounts payable | 178/9 | €528,000 | €528,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,130 | €63,344 | +€1,214 | +2.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €62,130 | €63,344 | +€1,214 | +2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Other operating charges | 640/8 | €1,252 | €681 | -€571 | -45.6% |
| Gross operating margin | 9900 | -€1,676 | -€64 | +€1,613 | +96.2% |
| Operating profit (loss) | 9901 | -€2,928 | -€745 | +€2,183 | +74.6% |
| Financial charges | 65/66B | €374 | €301 | -€73 | -19.6% |
| Recurring financial charges | 65 | €374 | €301 | -€73 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,302 | -€1,046 | +€2,256 | +68.3% |
| Income taxes | 67/77 | €415 | €300 | -€115 | -27.7% |
| Profit (loss) for the period | 9904 | -€3,717 | -€1,346 | +€2,371 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,717 | -€1,346 | +€2,371 | +63.8% |
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 15 October 2026 via checked.be.