BE.AM Projects: 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.
BE.AM Projects
Largest movements
- Tangible fixed assets -€14,538
down €14,538 (-4.3%), from €337,235 to €322,697
of which Land and buildings: -€13,454
- Cash +€4,489
up €4,489 (+53.1%), from €8,455 to €12,944
mainly Depreciation (+€14,538) and Trade debts (+€11,792)
- Debts after one year -€15,022
down €15,022 (-6.7%), from €225,480 to €210,458
- Trade debts +€11,792
up €11,792 (+8214.6%), from €144 to €11,936
- Financial charges +€1,511
up €1,511 (+19.0%), from €7,948 to €9,459
- Gross operating margin -€1,448
down €1,448 (-5.2%), from €28,046 to €26,599
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 | €356,785 | €352,920 | -€3,866 | -1.1% |
| Fixed assets | 21/28 | €337,235 | €322,697 | -€14,538 | -4.3% |
| Tangible fixed assets | 22/27 | €337,235 | €322,697 | -€14,538 | -4.3% |
| Land and buildings | 22 | €330,884 | €317,430 | -€13,454 | -4.1% |
| Plant, machinery and equipment | 23 | €6,351 | €5,267 | -€1,084 | -17.1% |
| Current assets | 29/58 | €19,550 | €30,222 | +€10,672 | +54.6% |
| Stocks and contracts in progress | 3 | €425 | €2,894 | +€2,468 | +580.4% |
| Stocks | 30/36 | €425 | €2,894 | +€2,468 | +580.4% |
| Amounts receivable within one year | 40/41 | €10,630 | €13,560 | +€2,930 | +27.6% |
| Trade receivables | 40 | €10,630 | €12,972 | +€2,342 | +22.0% |
| Other amounts receivable | 41 | - | €588 | +€588 | |
| Cash at bank and in hand | 54/58 | €8,455 | €12,944 | +€4,489 | +53.1% |
| Deferred charges and accrued income | 490/1 | €40 | €825 | +€784 | +1941.8% |
| Total equity and liabilities | 10/49 | €356,785 | €352,920 | -€3,866 | -1.1% |
| Equity | 10/15 | €38,100 | €37,945 | -€155 | -0.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €18,475 | €18,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €16,600 | €16,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €875 | €720 | -€155 | -17.8% |
| Amounts payable | 17/49 | €318,685 | €314,975 | -€3,710 | -1.2% |
| Amounts payable after more than one year | 17 | €225,480 | €210,458 | -€15,022 | -6.7% |
| Financial debts | 170/4 | €225,480 | €210,458 | -€15,022 | -6.7% |
| Amounts payable within one year | 42/48 | €88,921 | €98,615 | +€9,694 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €14,806 | €15,022 | +€217 | +1.5% |
| Trade debts | 44 | €144 | €11,936 | +€11,792 | +8214.6% |
| Suppliers | 440/4 | €144 | €11,936 | +€11,792 | +8214.6% |
| Taxes, remuneration and social security | 45 | €1,875 | €1,428 | -€446 | -23.8% |
| Taxes | 450/3 | €1,875 | €1,428 | -€446 | -23.8% |
| Other amounts payable | 47/48 | €72,097 | €70,228 | -€1,868 | -2.6% |
| Accrued charges and deferred income | 492/3 | €4,284 | €5,902 | +€1,618 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,538 | €14,538 | = | 0.0% |
| Other operating charges | 640/8 | €1,319 | €1,447 | +€128 | +9.7% |
| Gross operating margin | 9900 | €28,046 | €26,599 | -€1,448 | -5.2% |
| Operating profit (loss) | 9901 | €12,189 | €10,614 | -€1,575 | -12.9% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €7,948 | €9,459 | +€1,511 | +19.0% |
| Recurring financial charges | 65 | €7,948 | €9,459 | +€1,511 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €4,242 | €1,163 | -€3,079 | -72.6% |
| Income taxes | 67/77 | €1,202 | €1,318 | +€117 | +9.7% |
| Profit (loss) for the period | 9904 | €3,040 | -€155 | -€3,195 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,040 | -€155 | -€3,195 |
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 10 October 2026 via checked.be.