P & B 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 & B BEHEER
Largest movements
- Receivables within one year -€41,940
down €41,940 (-95.3%), from €43,989 to €2,049
of which Trade receivables: -€43,560
- Other debts -€81,638
down €81,638 (-17.4%), from €468,530 to €386,891
- Reserves +€37,199
up €37,199 (+48.0%), from €77,531 to €114,730
of which Distributable reserves: +€37,199
- Tax, wage and social debts -€7,313
down €7,313 (-35.9%), from €20,393 to €13,080
of which Taxes: -€7,313
- Gross operating margin -€5,665
down €5,665 (-8.9%), from €63,472 to €57,807
- Taxes +€3,366
up €3,366 (+21.2%), from €15,864 to €19,230
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 | €670,252 | €623,917 | -€46,335 | -6.9% |
| Fixed assets | 21/28 | €607,500 | €607,500 | = | 0.0% |
| Financial fixed assets | 28 | €607,500 | €607,500 | = | 0.0% |
| Current assets | 29/58 | €62,752 | €16,417 | -€46,335 | -73.8% |
| Amounts receivable within one year | 40/41 | €43,989 | €2,049 | -€41,940 | -95.3% |
| Trade receivables | 40 | €43,560 | €0 | -€43,560 | -100% |
| Other amounts receivable | 41 | €429 | €2,049 | +€1,620 | +378% |
| Cash at bank and in hand | 54/58 | €18,428 | €13,217 | -€5,211 | -28.3% |
| Deferred charges and accrued income | 490/1 | €336 | €1,152 | +€816 | +243% |
| Total equity and liabilities | 10/49 | €670,252 | €623,917 | -€46,335 | -6.9% |
| Equity | 10/15 | €174,577 | €211,776 | +€37,199 | +21.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,531 | €114,730 | +€37,199 | +48.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €77,531 | €114,730 | +€37,199 | +48.0% |
| Profit (loss) carried forward | 14 | €77,046 | €77,046 | = | 0.0% |
| Amounts payable | 17/49 | €495,675 | €412,141 | -€83,534 | -16.9% |
| Amounts payable within one year | 42/48 | €495,675 | €412,141 | -€83,534 | -16.9% |
| Trade debts | 44 | €6,753 | €12,170 | +€5,417 | +80.2% |
| Suppliers | 440/4 | €6,753 | €12,170 | +€5,417 | +80.2% |
| Taxes, remuneration and social security | 45 | €20,393 | €13,080 | -€7,313 | -35.9% |
| Taxes | 450/3 | €18,443 | €11,130 | -€7,313 | -39.7% |
| Remuneration and social security | 454/9 | €1,950 | €1,950 | = | 0.0% |
| Other amounts payable | 47/48 | €468,530 | €386,891 | -€81,638 | -17.4% |
| Other operating charges | 640/8 | €797 | €1,082 | +€285 | +35.8% |
| Gross operating margin | 9900 | €63,472 | €57,807 | -€5,665 | -8.9% |
| Operating profit (loss) | 9901 | €62,676 | €56,725 | -€5,951 | -9.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €294 | €306 | +€12 | +3.9% |
| Recurring financial charges | 65 | €294 | €306 | +€12 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €62,381 | €56,429 | -€5,952 | -9.5% |
| Income taxes | 67/77 | €15,864 | €19,230 | +€3,366 | +21.2% |
| Profit (loss) for the period | 9904 | €46,517 | €37,199 | -€9,318 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,517 | €37,199 | -€9,318 | -20.0% |
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 19 October 2026 via checked.be.