BACKX - BEYENS: 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.
BACKX - BEYENS
Largest movements
- Tangible fixed assets -€250,644
down €250,644 (-8.3%), from €3.0m to €2.8m
of which Land and buildings: -€234,162
- Current investments +€222,000
up €222,000 (+72.1%), from €308,000 to €530,000
- Cash -€105,711
down €105,711 (-42.6%), from €248,434 to €142,724
mainly Current investments (-€222,000) and Debts after one year (-€213,333)
- Debts after one year -€213,333
down €213,333 (-14.4%), from €1.5m to €1.3m
- Reserves +€87,925
up €87,925 (+39.6%), from €221,818 to €309,742
of which Distributable reserves: +€83,528
- Other debts +€35,998
up €35,998 (+70.7%), from €50,899 to €86,897
- Gross operating margin -€15,942
down €15,942 (-3.4%), from €475,723 to €459,781
- Financial income +€9,385
up €9,385 (+707%), from €1,328 to €10,712
- Taxes -€8,000
down €8,000 (-20.9%), from €38,353 to €30,353
- Other operating charges -€6,919
down €6,919 (-18.2%), from €37,949 to €31,030
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 | €3,574,435 | €3,452,617 | -€121,818 | -3.4% |
| Fixed assets | 21/28 | €3,010,715 | €2,760,071 | -€250,644 | -8.3% |
| Tangible fixed assets | 22/27 | €3,010,715 | €2,760,071 | -€250,644 | -8.3% |
| Land and buildings | 22 | €2,954,348 | €2,720,187 | -€234,162 | -7.9% |
| Plant, machinery and equipment | 23 | €912 | €599 | -€312 | -34.3% |
| Furniture and vehicles | 24 | €55,455 | €39,285 | -€16,169 | -29.2% |
| Current assets | 29/58 | €563,720 | €692,545 | +€128,825 | +22.9% |
| Amounts receivable within one year | 40/41 | €0 | €7,646 | +€7,646 | |
| Trade receivables | 40 | - | €467 | +€467 | |
| Other amounts receivable | 41 | €0 | €7,179 | +€7,179 | |
| Current investments | 50/53 | €308,000 | €530,000 | +€222,000 | +72.1% |
| Cash at bank and in hand | 54/58 | €248,434 | €142,724 | -€105,711 | -42.6% |
| Deferred charges and accrued income | 490/1 | €7,286 | €12,176 | +€4,890 | +67.1% |
| Total equity and liabilities | 10/49 | €3,574,435 | €3,452,617 | -€121,818 | -3.4% |
| Equity | 10/15 | €1,821,818 | €1,909,742 | +€87,925 | +4.8% |
| Contributions | 10/11 | €1,600,000 | €1,600,000 | = | 0.0% |
| Capital | 10 | €1,600,000 | €1,600,000 | = | 0.0% |
| Issued capital | 100 | €1,600,000 | €1,600,000 | = | 0.0% |
| Reserves | 13 | €221,818 | €309,742 | +€87,925 | +39.6% |
| Non-distributable reserves | 130/1 | €26,965 | €31,361 | +€4,396 | +16.3% |
| Legal reserve | 130 | €22,956 | €27,352 | +€4,396 | +19.2% |
| Reserves not available under the articles | 1311 | €4,009 | €4,009 | = | 0.0% |
| Distributable reserves | 133 | €194,853 | €278,381 | +€83,528 | +42.9% |
| Amounts payable | 17/49 | €1,752,617 | €1,542,874 | -€209,743 | -12.0% |
| Amounts payable after more than one year | 17 | €1,484,003 | €1,270,669 | -€213,333 | -14.4% |
| Financial debts | 170/4 | €1,484,003 | €1,270,669 | -€213,333 | -14.4% |
| Amounts payable within one year | 42/48 | €209,696 | €238,668 | +€28,972 | +13.8% |
| Financial debts | 43 | €143,333 | €143,333 | = | 0.0% |
| Credit institutions | 430/8 | €143,333 | €143,333 | = | 0.0% |
| Trade debts | 44 | €9,415 | €8,209 | -€1,207 | -12.8% |
| Suppliers | 440/4 | €9,415 | €8,209 | -€1,207 | -12.8% |
| Taxes, remuneration and social security | 45 | €6,049 | €229 | -€5,820 | -96.2% |
| Taxes | 450/3 | €6,049 | €229 | -€5,820 | -96.2% |
| Other amounts payable | 47/48 | €50,899 | €86,897 | +€35,998 | +70.7% |
| Accrued charges and deferred income | 492/3 | €58,918 | €33,537 | -€25,381 | -43.1% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268,868 | €269,584 | +€716 | +0.3% |
| Other operating charges | 640/8 | €37,949 | €31,030 | -€6,919 | -18.2% |
| Gross operating margin | 9900 | €475,723 | €459,781 | -€15,942 | -3.4% |
| Operating profit (loss) | 9901 | €168,905 | €159,167 | -€9,738 | -5.8% |
| Financial income | 75/76B | €1,328 | €10,712 | +€9,385 | +707% |
| Recurring financial income | 75 | €1,328 | €10,712 | +€9,385 | +707% |
| Financial charges | 65/66B | €51,707 | €51,601 | -€106 | -0.2% |
| Recurring financial charges | 65 | €51,707 | €51,601 | -€106 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €118,526 | €118,278 | -€248 | -0.2% |
| Income taxes | 67/77 | €38,353 | €30,353 | -€8,000 | -20.9% |
| Profit (loss) for the period | 9904 | €80,172 | €87,925 | +€7,752 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,172 | €87,925 | +€7,752 | +9.7% |
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 17 October 2026 via checked.be.