B.E.A. MANAGEMENT: 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.E.A. MANAGEMENT
Largest movements
- Receivables within one year -€2,066
down €2,066 (-46.0%), from €4,488 to €2,422
- Cash +€81
up €81 (+626.0%), from €13 to €94
mainly Receivables within one year (+€2,066)
- Profit (loss) carried forward -€1,985
down €1,985, from €950 to -€1,034
- Gross operating margin -€309
down €309 (-21.7%), from -€1,425 to -€1,734
- Financial income -€55
no longer reported in 2025 (was €55)
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 | €4,501 | €2,516 | -€1,985 | -44.1% |
| Current assets | 29/58 | €4,501 | €2,516 | -€1,985 | -44.1% |
| Amounts receivable within one year | 40/41 | €4,488 | €2,422 | -€2,066 | -46.0% |
| Other amounts receivable | 41 | €4,488 | €2,422 | -€2,066 | -46.0% |
| Cash at bank and in hand | 54/58 | €13 | €94 | +€81 | +626.0% |
| Total equity and liabilities | 10/49 | €4,501 | €2,516 | -€1,985 | -44.1% |
| Equity | 10/15 | €2,450 | €466 | -€1,985 | -81.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €950 | -€1,034 | -€1,985 | |
| Amounts payable | 17/49 | €2,051 | €2,051 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,051 | €2,051 | = | 0.0% |
| Other amounts payable | 47/48 | €2,051 | €2,051 | = | 0.0% |
| Gross operating margin | 9900 | -€1,425 | -€1,734 | -€309 | -21.7% |
| Operating profit (loss) | 9901 | -€1,425 | -€1,734 | -€309 | -21.7% |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €250 | €251 | +€1 | +0.3% |
| Recurring financial charges | 65 | €250 | €251 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,620 | -€1,985 | -€364 | -22.5% |
| Profit (loss) for the period | 9904 | -€1,620 | -€1,985 | -€364 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,620 | -€1,985 | -€364 | -22.5% |
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 6 October 2026 via checked.be.