B.E.I.A.: 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.I.A.
Largest movements
- Receivables within one year -€18,147
down €18,147 (-44.3%), from €40,944 to €22,797
of which Other amounts receivable: -€14,146
- Cash +€17,985
up €17,985 (+21.4%), from €83,864 to €101,849
mainly Receivables within one year (+€18,147) and Depreciation (+€830)
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services -€19,390
down €19,390 (-37.8%), from €51,294 to €31,904
- Turnover -€16,823
down €16,823 (-59.7%), from €28,179 to €11,356
- Gross operating margin -€979
down €979 (-42.4%), from €2,310 to €1,331
- Other operating charges -€516
down €516 (-35.7%), from €1,446 to €930
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 | €155,312 | €154,320 | -€992 | -0.6% |
| Fixed assets | 21/28 | €30,504 | €29,674 | -€830 | -2.7% |
| Tangible fixed assets | 22/27 | €30,504 | €29,674 | -€830 | -2.7% |
| Land and buildings | 22 | €10,919 | €10,089 | -€830 | -7.6% |
| Furniture and vehicles | 24 | €19,585 | €19,585 | = | 0.0% |
| Current assets | 29/58 | €124,808 | €124,646 | -€162 | -0.1% |
| Amounts receivable within one year | 40/41 | €40,944 | €22,797 | -€18,147 | -44.3% |
| Trade receivables | 40 | €4,001 | - | -€4,001 | |
| Other amounts receivable | 41 | €36,943 | €22,797 | -€14,146 | -38.3% |
| Cash at bank and in hand | 54/58 | €83,864 | €101,849 | +€17,985 | +21.4% |
| Total equity and liabilities | 10/49 | €155,312 | €154,320 | -€992 | -0.6% |
| Equity | 10/15 | €154,538 | €153,318 | -€1,220 | -0.8% |
| Contributions | 10/11 | €88,498 | €88,498 | = | 0.0% |
| Capital | 10 | €88,498 | €88,498 | = | 0.0% |
| Issued capital | 100 | €88,498 | €88,498 | = | 0.0% |
| Reserves | 13 | €8,850 | €8,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,850 | €8,850 | = | 0.0% |
| Legal reserve | 130 | €8,850 | €8,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,190 | €55,970 | -€1,220 | -2.1% |
| Amounts payable | 17/49 | €774 | €1,002 | +€228 | +29.5% |
| Amounts payable within one year | 42/48 | €774 | €1,002 | +€228 | +29.5% |
| Trade debts | 44 | €774 | €1,002 | +€228 | +29.5% |
| Suppliers | 440/4 | €774 | €1,002 | +€228 | +29.5% |
| Turnover | 70 | €28,179 | €11,356 | -€16,823 | -59.7% |
| Non-recurring operating income | 76A | €25,425 | €21,879 | -€3,546 | -13.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,294 | €31,904 | -€19,390 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €830 | = | 0.0% |
| Other operating charges | 640/8 | €1,446 | €930 | -€516 | -35.7% |
| Gross operating margin | 9900 | €2,310 | €1,331 | -€979 | -42.4% |
| Operating profit (loss) | 9901 | €34 | -€429 | -€463 | |
| Financial charges | 65/66B | €24 | €73 | +€49 | +204.2% |
| Recurring financial charges | 65 | €24 | €73 | +€49 | +204.2% |
| Profit (loss) for the period before taxes | 9903 | €10 | -€502 | -€512 | |
| Income taxes | 67/77 | €788 | €718 | -€70 | -8.9% |
| Profit (loss) for the period | 9904 | -€778 | -€1,220 | -€442 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€778 | -€1,220 | -€442 | -56.8% |
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 4 October 2026 via checked.be.