SV 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.
SV BEHEER
Largest movements
- Receivables after one year -€120,000
no longer reported in 2025 (was €120,000)
- Cash +€57,578
up €57,578 (+56.2%), from €102,437 to €160,015
mainly Receivables after one year (+€120,000) and Other debts (+€108,070)
- Tangible fixed assets -€13,040
down €13,040 (-20.8%), from €62,744 to €49,704
- Profit (loss) carried forward -€230,363
no longer reported in 2025 (was €230,363)
- Other debts +€108,070
up €108,070 (+583%), from €18,544 to €126,614
- Tax, wage and social debts +€50,198
up €50,198 (+1,234%), from €4,067 to €54,265
- Debts after one year -€9,112
down €9,112 (-5.1%), from €177,965 to €168,853
- Gross operating margin -€7,671
down €7,671 (-8.0%), from €95,934 to €88,262
- Depreciation +€3,559
up €3,559 (+26.1%), from €13,641 to €17,200
- Financial charges +€2,977
up €2,977 (+184%), from €1,618 to €4,595
- Taxes -€2,728
down €2,728 (-15.9%), from €17,194 to €14,466
- Financial income +€1,300
up €1,300 (+4.8%), from €26,900 to €28,200
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 | €444,644 | €363,254 | -€81,391 | -18.3% |
| Fixed assets | 21/28 | €212,744 | €199,704 | -€13,040 | -6.1% |
| Tangible fixed assets | 22/27 | €62,744 | €49,704 | -€13,040 | -20.8% |
| Furniture and vehicles | 24 | €62,744 | €49,704 | -€13,040 | -20.8% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €231,900 | €163,549 | -€68,351 | -29.5% |
| Amounts receivable after more than one year | 29 | €120,000 | - | -€120,000 | |
| Other amounts receivable | 291 | €120,000 | - | -€120,000 | |
| Amounts receivable within one year | 40/41 | €7,887 | €3,534 | -€4,353 | -55.2% |
| Other amounts receivable | 41 | €7,887 | €3,534 | -€4,353 | -55.2% |
| Cash at bank and in hand | 54/58 | €102,437 | €160,015 | +€57,578 | +56.2% |
| Deferred charges and accrued income | 490/1 | €1,575 | - | -€1,575 | |
| Total equity and liabilities | 10/49 | €444,644 | €363,254 | -€81,391 | -18.3% |
| Equity | 10/15 | €231,363 | €1,000 | -€230,363 | -99.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,363 | - | -€230,363 | |
| Amounts payable | 17/49 | €213,281 | €362,254 | +€148,972 | +69.8% |
| Amounts payable after more than one year | 17 | €177,965 | €168,853 | -€9,112 | -5.1% |
| Financial debts | 170/4 | €177,965 | €168,853 | -€9,112 | -5.1% |
| Amounts payable within one year | 42/48 | €35,316 | €193,401 | +€158,085 | +448% |
| Current portion of amounts payable after more than one year | 42 | €11,627 | €12,112 | +€485 | +4.2% |
| Trade debts | 44 | €1,078 | €410 | -€667 | -61.9% |
| Suppliers | 440/4 | €1,078 | €410 | -€667 | -61.9% |
| Taxes, remuneration and social security | 45 | €4,067 | €54,265 | +€50,198 | +1,234% |
| Taxes | 450/3 | €4,067 | €54,265 | +€50,198 | +1,234% |
| Other amounts payable | 47/48 | €18,544 | €126,614 | +€108,070 | +583% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,641 | €17,200 | +€3,559 | +26.1% |
| Other operating charges | 640/8 | €118 | €507 | +€389 | +330% |
| Gross operating margin | 9900 | €95,934 | €88,262 | -€7,671 | -8.0% |
| Operating profit (loss) | 9901 | €82,175 | €70,555 | -€11,620 | -14.1% |
| Financial income | 75/76B | €26,900 | €28,200 | +€1,300 | +4.8% |
| Recurring financial income | 75 | €26,900 | €28,200 | +€1,300 | +4.8% |
| Financial charges | 65/66B | €1,618 | €4,595 | +€2,977 | +184% |
| Recurring financial charges | 65 | €1,618 | €4,595 | +€2,977 | +184% |
| Profit (loss) for the period before taxes | 9903 | €107,456 | €94,160 | -€13,296 | -12.4% |
| Income taxes | 67/77 | €17,194 | €14,466 | -€2,728 | -15.9% |
| Profit (loss) for the period | 9904 | €90,262 | €79,695 | -€10,568 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,262 | €79,695 | -€10,568 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.