B.E.A. Productions: 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. Productions
Largest movements
- Receivables within one year +€17,202
up €17,202 (+77.2%), from €22,294 to €39,496
of which Other amounts receivable: +€15,009
- Cash -€3,185
down €3,185 (-17.1%), from €18,676 to €15,491
mainly Receivables within one year (-€17,202)
- Formation expenses -€615
no longer reported in 2025 (was €615)
- Profit (loss) carried forward +€10,875
up €10,875 (+58.5%), from €18,576 to €29,450
- Tax, wage and social debts +€1,284
up €1,284 (+7.4%), from €17,309 to €18,593
of which Taxes: +€785
- Trade debts +€1,244
up €1,244 (+73.2%), from €1,700 to €2,943
- Gross operating margin -€9,301
down €9,301 (-39.0%), from €23,869 to €14,568
- Taxes -€1,220
down €1,220 (-25.2%), from €4,837 to €3,618
- Financial income +€486
up €486 (+482.3%), from €101 to €587
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 | €41,584 | €54,987 | +€13,403 | +32.2% |
| Formation expenses | 20 | €615 | - | -€615 | |
| Current assets | 29/58 | €40,970 | €54,987 | +€14,017 | +34.2% |
| Amounts receivable within one year | 40/41 | €22,294 | €39,496 | +€17,202 | +77.2% |
| Trade receivables | 40 | €18,967 | €21,159 | +€2,193 | +11.6% |
| Other amounts receivable | 41 | €3,327 | €18,336 | +€15,009 | +451.2% |
| Cash at bank and in hand | 54/58 | €18,676 | €15,491 | -€3,185 | -17.1% |
| Total equity and liabilities | 10/49 | €41,584 | €54,987 | +€13,403 | +32.2% |
| Equity | 10/15 | €22,576 | €33,450 | +€10,875 | +48.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,576 | €29,450 | +€10,875 | +58.5% |
| Amounts payable | 17/49 | €19,009 | €21,537 | +€2,528 | +13.3% |
| Amounts payable within one year | 42/48 | €19,009 | €21,537 | +€2,528 | +13.3% |
| Trade debts | 44 | €1,700 | €2,943 | +€1,244 | +73.2% |
| Suppliers | 440/4 | €1,700 | €2,943 | +€1,244 | +73.2% |
| Taxes, remuneration and social security | 45 | €17,309 | €18,593 | +€1,284 | +7.4% |
| Taxes | 450/3 | €17,275 | €18,060 | +€785 | +4.5% |
| Remuneration and social security | 454/9 | €34 | €533 | +€499 | +1479.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €615 | +€58 | +10.3% |
| Gross operating margin | 9900 | €23,869 | €14,568 | -€9,301 | -39.0% |
| Operating profit (loss) | 9901 | €23,312 | €13,953 | -€9,359 | -40.1% |
| Financial income | 75/76B | €101 | €587 | +€486 | +482.3% |
| Recurring financial income | 75 | €101 | €587 | +€486 | +482.3% |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | €23,413 | €14,492 | -€8,921 | -38.1% |
| Income taxes | 67/77 | €4,837 | €3,618 | -€1,220 | -25.2% |
| Profit (loss) for the period | 9904 | €18,576 | €10,875 | -€7,701 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,576 | €10,875 | -€7,701 | -41.5% |
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 8 October 2026 via checked.be.