B.E.A. Company: 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.
B.E.A. Company
Largest movements
- Tangible fixed assets -€6,444
down €6,444 (-13.1%), from €49,228 to €42,784
of which Land and buildings: -€4,301
- Cash +€1,363
up €1,363 (+84.3%), from €1,617 to €2,980
mainly Depreciation (+€6,444)
- Other debts -€2,656
down €2,656 (-5.4%), from €49,439 to €46,783
- Trade debts -€1,798
down €1,798 (-81.8%), from €2,198 to €400
- Profit (loss) carried forward -€627
down €627 (-1.1%), from -€57,096 to -€57,723
- Purchases and services -€4,137
down €4,137 (-94.6%), from €4,375 to €238
- Gross operating margin +€3,279
up €3,279 (+78.0%), from €4,205 to €7,484
- Turnover -€858
down €858 (-10.0%), from €8,580 to €7,722
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 | €56,041 | €50,960 | -€5,081 | -9.1% |
| Fixed assets | 21/28 | €50,125 | €43,681 | -€6,444 | -12.9% |
| Tangible fixed assets | 22/27 | €49,228 | €42,784 | -€6,444 | -13.1% |
| Land and buildings | 22 | €40,790 | €36,488 | -€4,301 | -10.5% |
| Plant, machinery and equipment | 23 | €8,438 | €6,296 | -€2,143 | -25.4% |
| Financial fixed assets | 28 | €897 | €897 | = | 0.0% |
| Current assets | 29/58 | €5,916 | €7,279 | +€1,363 | +23.0% |
| Amounts receivable within one year | 40/41 | €4,299 | €4,299 | = | 0.0% |
| Trade receivables | 40 | €4,299 | €4,299 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,617 | €2,980 | +€1,363 | +84.3% |
| Total equity and liabilities | 10/49 | €56,041 | €50,960 | -€5,081 | -9.1% |
| Equity | 10/15 | €4,404 | €3,777 | -€627 | -14.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,096 | -€57,723 | -€627 | -1.1% |
| Amounts payable | 17/49 | €51,637 | €47,183 | -€4,454 | -8.6% |
| Amounts payable within one year | 42/48 | €51,637 | €47,183 | -€4,454 | -8.6% |
| Trade debts | 44 | €2,198 | €400 | -€1,798 | -81.8% |
| Suppliers | 440/4 | €2,198 | €400 | -€1,798 | -81.8% |
| Other amounts payable | 47/48 | €49,439 | €46,783 | -€2,656 | -5.4% |
| Turnover | 70 | €8,580 | €7,722 | -€858 | -10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,375 | €238 | -€4,137 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,444 | €6,444 | = | 0.0% |
| Other operating charges | 640/8 | €1,571 | €1,621 | +€50 | +3.2% |
| Gross operating margin | 9900 | €4,205 | €7,484 | +€3,279 | +78.0% |
| Operating profit (loss) | 9901 | -€3,810 | -€580 | +€3,229 | +84.8% |
| Financial charges | 65/66B | €47 | €46 | -€0 | -1.0% |
| Recurring financial charges | 65 | €47 | €46 | -€0 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,856 | -€627 | +€3,230 | +83.7% |
| Profit (loss) for the period | 9904 | -€3,856 | -€627 | +€3,230 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,856 | -€627 | +€3,230 | +83.7% |
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 21 October 2026 via checked.be.