BEPILION: what changed
What changed
BEPILION
NACE 47.120, Other non-specialised retail sale
filed annual accounts (NBB)
Net result for the year
€7,325
2024 · €2,279+€5,046
Equity
€271,769
2024 · €264,443+€7,325
Cash
€35
2024 · €53-€18
Balance sheet total
€275,883
2024 · €281,262-€5,379
Largest movements
Assets
- Receivables within one year -€5,361
down €5,361 (-3.4%), from €156,632 to €151,271
Equity and liabilities
- Other debts -€15,896
no longer reported in 2025 (was €15,896)
- Profit (loss) carried forward +€7,325
up €7,325 (+2.8%), from €263,443 to €270,769
Income statement
- Gross operating margin +€6,835
up €6,835 (+183%), from €3,743 to €10,577
- Taxes +€1,870
up €1,870 (+203%), from €923 to €2,792
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,279
Gross operating margin
+€6,835
Other operating charges
-€12
Financial charges
+€94
Taxes
-€1,870
Result 2025
€7,325
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€18
Investment
€0
Financing
€0
Cash 2024
€53
From operations (derived)
-€18
Net result for the year
+€7,325
Receivables within one year
+€5,361
Trade debts
+€400
Tax, wage and social debts
+€2,792
Other debts
-€15,896
Cash 2025
€35
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,262 | €275,883 | -€5,379 | -1.9% |
| Fixed assets | 21/28 | €124,577 | €124,577 | = | 0.0% |
| Financial fixed assets | 28 | €124,577 | €124,577 | = | 0.0% |
| Current assets | 29/58 | €156,685 | €151,306 | -€5,379 | -3.4% |
| Amounts receivable within one year | 40/41 | €156,632 | €151,271 | -€5,361 | -3.4% |
| Other amounts receivable | 41 | €156,632 | €151,271 | -€5,361 | -3.4% |
| Cash at bank and in hand | 54/58 | €53 | €35 | -€18 | -33.7% |
| Total equity and liabilities | 10/49 | €281,262 | €275,883 | -€5,379 | -1.9% |
| Equity | 10/15 | €264,443 | €271,769 | +€7,325 | +2.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,443 | €270,769 | +€7,325 | +2.8% |
| Amounts payable | 17/49 | €16,818 | €4,115 | -€12,704 | -75.5% |
| Amounts payable within one year | 42/48 | €16,818 | €4,115 | -€12,704 | -75.5% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €923 | €3,715 | +€2,792 | +303% |
| Taxes | 450/3 | €923 | €3,715 | +€2,792 | +303% |
| Other amounts payable | 47/48 | €15,896 | - | -€15,896 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,743 | €10,577 | +€6,835 | +183% |
| Operating profit (loss) | 9901 | €3,355 | €10,177 | +€6,822 | +203% |
| Financial charges | 65/66B | €154 | €60 | -€94 | -61.0% |
| Recurring financial charges | 65 | €154 | €60 | -€94 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €3,201 | €10,117 | +€6,916 | +216% |
| Income taxes | 67/77 | €923 | €2,792 | +€1,870 | +203% |
| Profit (loss) for the period | 9904 | €2,279 | €7,325 | +€5,046 | +221% |
| Profit (loss) for the period to be appropriated | 9905 | €2,279 | €7,325 | +€5,046 | +221% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.