B.E.AR.: 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.AR.
Largest movements
- Tangible fixed assets -€24,130
down €24,130 (-8.5%), from €285,536 to €261,406
of which Land and buildings: -€14,600
- Debts after one year -€21,111
down €21,111 (-11.8%), from €178,270 to €157,160
- Tax, wage and social debts +€15,525
up €15,525 (+341%), from €4,546 to €20,071
of which Taxes: +€8,805
- Trade debts -€11,700
down €11,700 (-93.1%), from €12,572 to €872
- Current portion of long-term debt -€6,068
down €6,068 (-22.3%), from €27,179 to €21,111
- Gross operating margin +€17,170
up €17,170 (+23.1%), from €74,401 to €91,571
- Taxes +€6,426
up €6,426 (+65.3%), from €9,841 to €16,267
- Other operating charges -€1,053
down €1,053 (-27.6%), from €3,814 to €2,762
- Financial income -€1,050
down €1,050 (-100%), from €1,050 to €0
- Financial charges -€947
down €947 (-21.8%), from €4,335 to €3,388
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 | €384,379 | €358,507 | -€25,872 | -6.7% |
| Fixed assets | 21/28 | €285,536 | €261,406 | -€24,130 | -8.5% |
| Tangible fixed assets | 22/27 | €285,536 | €261,406 | -€24,130 | -8.5% |
| Land and buildings | 22 | €272,917 | €258,317 | -€14,600 | -5.3% |
| Furniture and vehicles | 24 | €12,619 | €3,089 | -€9,530 | -75.5% |
| Current assets | 29/58 | €98,843 | €97,101 | -€1,742 | -1.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €64,219 | €61,666 | -€2,552 | -4.0% |
| Trade receivables | 40 | €48,402 | €43,139 | -€5,263 | -10.9% |
| Other amounts receivable | 41 | €15,817 | €18,527 | +€2,710 | +17.1% |
| Cash at bank and in hand | 54/58 | €33,574 | €35,435 | +€1,861 | +5.5% |
| Deferred charges and accrued income | 490/1 | €1,050 | €0 | -€1,050 | -100% |
| Total equity and liabilities | 10/49 | €384,379 | €358,507 | -€25,872 | -6.7% |
| Equity | 10/15 | €149,120 | €148,933 | -€187 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,520 | €130,333 | -€187 | -0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €130,520 | €130,333 | -€187 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €235,259 | €209,574 | -€25,685 | -10.9% |
| Amounts payable after more than one year | 17 | €178,270 | €157,160 | -€21,111 | -11.8% |
| Financial debts | 170/4 | €178,270 | €157,160 | -€21,111 | -11.8% |
| Amounts payable within one year | 42/48 | €56,988 | €52,414 | -€4,574 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €27,179 | €21,111 | -€6,068 | -22.3% |
| Trade debts | 44 | €12,572 | €872 | -€11,700 | -93.1% |
| Suppliers | 440/4 | €12,572 | €872 | -€11,700 | -93.1% |
| Taxes, remuneration and social security | 45 | €4,546 | €20,071 | +€15,525 | +341% |
| Taxes | 450/3 | €4,546 | €13,351 | +€8,805 | +194% |
| Remuneration and social security | 454/9 | - | €6,720 | +€6,720 | |
| Other amounts payable | 47/48 | €12,691 | €10,361 | -€2,331 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,910 | €24,130 | +€220 | +0.9% |
| Other operating charges | 640/8 | €3,814 | €2,762 | -€1,053 | -27.6% |
| Gross operating margin | 9900 | €74,401 | €91,571 | +€17,170 | +23.1% |
| Operating profit (loss) | 9901 | €46,677 | €64,679 | +€18,003 | +38.6% |
| Financial income | 75/76B | €1,050 | €0 | -€1,050 | -100% |
| Recurring financial income | 75 | €1,050 | €0 | -€1,050 | -100% |
| Financial charges | 65/66B | €4,335 | €3,388 | -€947 | -21.8% |
| Recurring financial charges | 65 | €4,335 | €3,388 | -€947 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €43,392 | €61,291 | +€17,899 | +41.3% |
| Income taxes | 67/77 | €9,841 | €16,267 | +€6,426 | +65.3% |
| Profit (loss) for the period | 9904 | €33,551 | €45,024 | +€11,473 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,551 | €45,024 | +€11,473 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.