B. Beam: 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.
B. Beam
Largest movements
- Cash -€40,360
down €40,360 (-84.4%), from €47,832 to €7,472
mainly Trade debts (-€31,124) and Investment in fixed assets (net) (-€24,000)
- Tangible fixed assets +€20,041
up €20,041 (+4709.9%), from €426 to €20,466
of which Furniture and vehicles: +€20,239
- Receivables within one year -€12,595
down €12,595 (-6.3%), from €201,296 to €188,701
of which Trade receivables: -€20,697
- Trade debts -€31,124
down €31,124 (-96.9%), from €32,107 to €983
- Debts after one year +€10,485
new in 2025: €10,485
- Advances received -€9,906
down €9,906 (-27.9%), from €35,506 to €25,600
- Tax, wage and social debts -€7,385
down €7,385 (-75.0%), from €9,842 to €2,457
- Current portion of long-term debt +€4,361
new in 2025: €4,361
- Gross operating margin -€6,384
down €6,384 (-36.3%), from €17,574 to €11,190
- Depreciation +€3,790
up €3,790 (+2244.4%), from €169 to €3,959
- Taxes -€3,198
down €3,198 (-64.7%), from €4,942 to €1,743
- Staff costs +€1,031
up €1,031 (+1064.2%), from €97 to €1,128
- Financial charges +€622
up €622 (+147.2%), from €423 to €1,045
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 | €250,081 | €217,176 | -€32,905 | -13.2% |
| Fixed assets | 21/28 | €426 | €20,466 | +€20,041 | +4709.9% |
| Tangible fixed assets | 22/27 | €426 | €20,466 | +€20,041 | +4709.9% |
| Plant, machinery and equipment | 23 | €426 | €227 | -€198 | -46.6% |
| Furniture and vehicles | 24 | - | €20,239 | +€20,239 | |
| Current assets | 29/58 | €249,656 | €196,710 | -€52,946 | -21.2% |
| Stocks and contracts in progress | 3 | €528 | €528 | = | 0.0% |
| Stocks | 30/36 | €528 | €528 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €201,296 | €188,701 | -€12,595 | -6.3% |
| Trade receivables | 40 | €69,711 | €49,014 | -€20,697 | -29.7% |
| Other amounts receivable | 41 | €131,585 | €139,687 | +€8,102 | +6.2% |
| Cash at bank and in hand | 54/58 | €47,832 | €7,472 | -€40,360 | -84.4% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €250,081 | €217,176 | -€32,905 | -13.2% |
| Equity | 10/15 | €151,925 | €155,189 | +€3,264 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,465 | €134,729 | +€3,264 | +2.5% |
| Provisions and deferred taxes | 16 | €7,619 | €7,619 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,619 | €7,619 | = | 0.0% |
| Environmental obligations | 163 | €7,619 | €7,619 | = | 0.0% |
| Amounts payable | 17/49 | €90,537 | €54,368 | -€36,169 | -39.9% |
| Amounts payable after more than one year | 17 | - | €10,485 | +€10,485 | |
| Financial debts | 170/4 | - | €10,485 | +€10,485 | |
| Amounts payable within one year | 42/48 | €90,537 | €43,883 | -€46,654 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,361 | +€4,361 | |
| Trade debts | 44 | €32,107 | €983 | -€31,124 | -96.9% |
| Suppliers | 440/4 | €32,107 | €983 | -€31,124 | -96.9% |
| Advances received on contracts in progress | 46 | €35,506 | €25,600 | -€9,906 | -27.9% |
| Taxes, remuneration and social security | 45 | €9,842 | €2,457 | -€7,385 | -75.0% |
| Taxes | 450/3 | €9,842 | €2,457 | -€7,385 | -75.0% |
| Other amounts payable | 47/48 | €13,082 | €10,482 | -€2,600 | -19.9% |
| Remuneration, social security and pensions | 62 | €97 | €1,128 | +€1,031 | +1064.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €3,959 | +€3,790 | +2244.4% |
| Other operating charges | 640/8 | €626 | €919 | +€293 | +46.9% |
| Non-recurring operating charges | 66A | - | -€346 | -€346 | |
| Gross operating margin | 9900 | €17,574 | €11,190 | -€6,384 | -36.3% |
| Operating profit (loss) | 9901 | €16,682 | €5,530 | -€11,152 | -66.8% |
| Financial income | 75/76B | €155 | €522 | +€366 | +235.7% |
| Recurring financial income | 75 | €155 | €522 | +€366 | +235.7% |
| Financial charges | 65/66B | €423 | €1,045 | +€622 | +147.2% |
| Recurring financial charges | 65 | €423 | €1,045 | +€622 | +147.2% |
| Profit (loss) for the period before taxes | 9903 | €16,415 | €5,007 | -€11,408 | -69.5% |
| Income taxes | 67/77 | €4,942 | €1,743 | -€3,198 | -64.7% |
| Profit (loss) for the period | 9904 | €11,473 | €3,264 | -€8,209 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,473 | €3,264 | -€8,209 | -71.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.