PS 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.
PS BEHEER
Largest movements
- Tangible fixed assets +€74,755
up €74,755 (+748%), from €9,989 to €84,744
of which Land and buildings: +€78,473
- Cash +€16,433
up €16,433 (+76.6%), from €21,456 to €37,889
mainly Net result for the year (+€57,704) and Tax, wage and social debts (+€16,396)
- Receivables within one year -€10,143
down €10,143 (-98.5%), from €10,293 to €150
of which Trade receivables: -€7,007
- Reserves +€57,704
up €57,704 (+153%), from €37,814 to €95,518
- Tax, wage and social debts +€16,396
up €16,396, from €0 to €16,396
of which Taxes: +€16,396
- Other debts +€7,426
up €7,426 (+829%), from €896 to €8,322
- Gross operating margin +€75,999
up €75,999 (+364%), from €20,894 to €96,893
- Taxes +€17,531
up €17,531 (+402%), from €4,364 to €21,896
- Other operating charges +€11,141
up €11,141 (+9,441%), from €118 to €11,259
- Depreciation +€4,149
up €4,149 (+240%), from €1,728 to €5,877
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 | €41,739 | €123,562 | +€81,824 | +196% |
| Fixed assets | 21/28 | €9,989 | €84,744 | +€74,755 | +748% |
| Tangible fixed assets | 22/27 | €9,989 | €84,744 | +€74,755 | +748% |
| Land and buildings | 22 | - | €78,473 | +€78,473 | |
| Furniture and vehicles | 24 | €2,897 | €2,022 | -€874 | -30.2% |
| Other tangible fixed assets | 26 | €7,093 | €4,249 | -€2,844 | -40.1% |
| Current assets | 29/58 | €31,749 | €38,818 | +€7,069 | +22.3% |
| Amounts receivable within one year | 40/41 | €10,293 | €150 | -€10,143 | -98.5% |
| Trade receivables | 40 | €7,157 | €150 | -€7,007 | -97.9% |
| Other amounts receivable | 41 | €3,136 | €0 | -€3,136 | -100% |
| Cash at bank and in hand | 54/58 | €21,456 | €37,889 | +€16,433 | +76.6% |
| Deferred charges and accrued income | 490/1 | - | €779 | +€779 | |
| Total equity and liabilities | 10/49 | €41,739 | €123,562 | +€81,824 | +196% |
| Equity | 10/15 | €40,314 | €98,018 | +€57,704 | +143% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,814 | €95,518 | +€57,704 | +153% |
| Distributable reserves | 133 | €37,814 | €95,518 | +€57,704 | +153% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,425 | €25,545 | +€24,120 | +1,693% |
| Amounts payable within one year | 42/48 | €1,425 | €25,545 | +€24,120 | +1,693% |
| Trade debts | 44 | €529 | €827 | +€298 | +56.3% |
| Suppliers | 440/4 | €529 | €827 | +€298 | +56.3% |
| Taxes, remuneration and social security | 45 | €0 | €16,396 | +€16,396 | |
| Taxes | 450/3 | €0 | €16,396 | +€16,396 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €896 | €8,322 | +€7,426 | +829% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,728 | €5,877 | +€4,149 | +240% |
| Other operating charges | 640/8 | €118 | €11,259 | +€11,141 | +9,441% |
| Gross operating margin | 9900 | €20,894 | €96,893 | +€75,999 | +364% |
| Operating profit (loss) | 9901 | €19,048 | €79,757 | +€60,709 | +319% |
| Financial income | 75/76B | €0 | €10 | +€10 | +49,750% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +49,750% |
| Financial charges | 65/66B | €121 | €167 | +€46 | +38.1% |
| Recurring financial charges | 65 | €121 | €167 | +€46 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €18,927 | €79,600 | +€60,673 | +321% |
| Income taxes | 67/77 | €4,364 | €21,896 | +€17,531 | +402% |
| Profit (loss) for the period | 9904 | €14,563 | €57,704 | +€43,141 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €14,563 | €57,704 | +€43,141 | +296% |
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 15 October 2026 via checked.be.