RD BEHEER: what changed
Two fiscal 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.
RD BEHEER
Largest movements
- Tangible fixed assets -€45,181
down €45,181 (-5.6%), from €809,034 to €763,852
of which Land and buildings: -€44,170
- Current portion of long-term debt -€28,707
down €28,707 (-63.7%), from €45,087 to €16,380
- Other debts -€18,772
down €18,772 (-42.1%), from €44,579 to €25,807
- Reserves +€10,634
up €10,634 (+13.4%), from €79,361 to €89,995
- Gross operating margin -€7,880
down €7,880 (-8.3%), from €94,545 to €86,664
- Financial charges +€6,809
up €6,809 (+41.6%), from €16,359 to €23,168
- Taxes -€5,556
down €5,556 (-52.7%), from €10,545 to €4,989
- Depreciation +€1,029
up €1,029 (+2.3%), from €44,152 to €45,181
- Other operating charges -€963
down €963 (-26.2%), from €3,680 to €2,717
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.
Cash bridge derived
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 | €839,624 | €790,732 | -€48,892 | -5.8% |
| Fixed assets | 21/28 | €809,034 | €763,852 | -€45,181 | -5.6% |
| Tangible fixed assets | 22/27 | €809,034 | €763,852 | -€45,181 | -5.6% |
| Land and buildings | 22 | €804,881 | €760,710 | -€44,170 | -5.5% |
| Furniture and vehicles | 24 | €4,153 | €3,142 | -€1,011 | -24.3% |
| Current assets | 29/58 | €30,591 | €26,880 | -€3,711 | -12.1% |
| Amounts receivable within one year | 40/41 | €15,534 | €12,619 | -€2,915 | -18.8% |
| Trade receivables | 40 | €15,534 | €12,100 | -€3,434 | -22.1% |
| Other amounts receivable | 41 | - | €519 | +€519 | |
| Cash at bank and in hand | 54/58 | €8,930 | €9,151 | +€221 | +2.5% |
| Deferred charges and accrued income | 490/1 | €6,126 | €5,109 | -€1,017 | -16.6% |
| Total equity and liabilities | 10/49 | €839,624 | €790,732 | -€48,892 | -5.8% |
| Equity | 10/15 | €97,961 | €108,595 | +€10,634 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,361 | €89,995 | +€10,634 | +13.4% |
| Distributable reserves | 133 | €79,361 | €89,995 | +€10,634 | +13.4% |
| Amounts payable | 17/49 | €741,664 | €682,137 | -€59,526 | -8.0% |
| Amounts payable after more than one year | 17 | €641,050 | €638,502 | -€2,548 | -0.4% |
| Financial debts | 170/4 | €641,050 | €638,502 | -€2,548 | -0.4% |
| Amounts payable within one year | 42/48 | €100,614 | €43,635 | -€56,979 | -56.6% |
| Current portion of amounts payable after more than one year | 42 | €45,087 | €16,380 | -€28,707 | -63.7% |
| Trade debts | 44 | €3,309 | €259 | -€3,050 | -92.2% |
| Suppliers | 440/4 | €3,309 | €259 | -€3,050 | -92.2% |
| Taxes, remuneration and social security | 45 | €7,638 | €1,189 | -€6,450 | -84.4% |
| Taxes | 450/3 | €7,638 | €1,189 | -€6,450 | -84.4% |
| Other amounts payable | 47/48 | €44,579 | €25,807 | -€18,772 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,152 | €45,181 | +€1,029 | +2.3% |
| Other operating charges | 640/8 | €3,680 | €2,717 | -€963 | -26.2% |
| Gross operating margin | 9900 | €94,545 | €86,664 | -€7,880 | -8.3% |
| Operating profit (loss) | 9901 | €46,713 | €38,766 | -€7,947 | -17.0% |
| Financial income | 75/76B | €71 | €25 | -€46 | -65.1% |
| Recurring financial income | 75 | €71 | €25 | -€46 | -65.1% |
| Financial charges | 65/66B | €16,359 | €23,168 | +€6,809 | +41.6% |
| Recurring financial charges | 65 | €16,359 | €23,168 | +€6,809 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €30,425 | €15,623 | -€14,802 | -48.7% |
| Income taxes | 67/77 | €10,545 | €4,989 | -€5,556 | -52.7% |
| Profit (loss) for the period | 9904 | €19,880 | €10,634 | -€9,246 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,880 | €10,634 | -€9,246 | -46.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.