BE.AN: 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.
BE.AN
Largest movements
- Receivables within one year +€17,517
up €17,517 (+107.6%), from €16,277 to €33,795
of which Trade receivables: +€17,740
- Stocks and contracts -€5,972
down €5,972 (-21.1%), from €28,258 to €22,286
- Tangible fixed assets -€5,821
down €5,821 (-12.6%), from €46,308 to €40,486
of which Furniture and vehicles: -€7,186
- Cash +€2,327
up €2,327 (+90.3%), from €2,577 to €4,904
mainly Net result for the year (+€48,487) and Advances received (+€14,247)
- Deferred charges and accrued income -€1,642
down €1,642 (-100.0%), from €1,642 to €0
- Profit (loss) carried forward +€48,487
up €48,487 (+29.2%), from -€165,890 to -€117,403
- Trade debts -€40,668
down €40,668 (-32.1%), from €126,879 to €86,211
- Debts after one year -€35,054
down €35,054 (-81.8%), from €42,834 to €7,780
of which Other amounts payable: -€17,533
- Advances received +€14,247
new in 2025: €14,247
- Short-term financial debts +€11,803
up €11,803 (+175.1%), from €6,741 to €18,545
- Gross operating margin +€71,745
up €71,745 (+33.6%), from €213,753 to €285,498
- Staff costs -€19,015
down €19,015 (-8.2%), from €230,893 to €211,878
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 | €95,062 | €101,471 | +€6,409 | +6.7% |
| Fixed assets | 21/28 | €46,308 | €40,486 | -€5,821 | -12.6% |
| Tangible fixed assets | 22/27 | €46,308 | €40,486 | -€5,821 | -12.6% |
| Land and buildings | 22 | €5,566 | €4,566 | -€1,000 | -18.0% |
| Plant, machinery and equipment | 23 | €2,516 | €1,913 | -€603 | -24.0% |
| Furniture and vehicles | 24 | €11,790 | €4,604 | -€7,186 | -60.9% |
| Other tangible fixed assets | 26 | €26,436 | €29,403 | +€2,968 | +11.2% |
| Current assets | 29/58 | €48,755 | €60,985 | +€12,230 | +25.1% |
| Stocks and contracts in progress | 3 | €28,258 | €22,286 | -€5,972 | -21.1% |
| Stocks | 30/36 | €28,258 | €22,286 | -€5,972 | -21.1% |
| Amounts receivable within one year | 40/41 | €16,277 | €33,795 | +€17,517 | +107.6% |
| Trade receivables | 40 | €16,029 | €33,769 | +€17,740 | +110.7% |
| Other amounts receivable | 41 | €249 | €26 | -€223 | -89.5% |
| Cash at bank and in hand | 54/58 | €2,577 | €4,904 | +€2,327 | +90.3% |
| Deferred charges and accrued income | 490/1 | €1,642 | €0 | -€1,642 | -100.0% |
| Total equity and liabilities | 10/49 | €95,062 | €101,471 | +€6,409 | +6.7% |
| Equity | 10/15 | -€159,690 | -€111,203 | +€48,487 | +30.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,890 | -€117,403 | +€48,487 | +29.2% |
| Amounts payable | 17/49 | €254,752 | €212,674 | -€42,078 | -16.5% |
| Amounts payable after more than one year | 17 | €42,834 | €7,780 | -€35,054 | -81.8% |
| Financial debts | 170/4 | €25,301 | €7,780 | -€17,520 | -69.2% |
| Other amounts payable | 178/9 | €17,533 | €0 | -€17,533 | -100.0% |
| Amounts payable within one year | 42/48 | €211,918 | €204,894 | -€7,024 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €21,082 | €17,520 | -€3,562 | -16.9% |
| Financial debts | 43 | €6,741 | €18,545 | +€11,803 | +175.1% |
| Credit institutions | 430/8 | €6,741 | €18,545 | +€11,803 | +175.1% |
| Trade debts | 44 | €126,879 | €86,211 | -€40,668 | -32.1% |
| Suppliers | 440/4 | €126,879 | €86,211 | -€40,668 | -32.1% |
| Advances received on contracts in progress | 46 | - | €14,247 | +€14,247 | |
| Taxes, remuneration and social security | 45 | €50,280 | €60,732 | +€10,452 | +20.8% |
| Taxes | 450/3 | €6,896 | €18,677 | +€11,781 | +170.8% |
| Remuneration and social security | 454/9 | €43,384 | €42,056 | -€1,329 | -3.1% |
| Other amounts payable | 47/48 | €6,935 | €7,638 | +€703 | +10.1% |
| Remuneration, social security and pensions | 62 | €230,893 | €211,878 | -€19,015 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,968 | €12,621 | -€2,347 | -15.7% |
| Other operating charges | 640/8 | €1,512 | €1,376 | -€136 | -9.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €213,753 | €285,498 | +€71,745 | +33.6% |
| Operating profit (loss) | 9901 | -€33,620 | €59,623 | +€93,243 | |
| Financial income | 75/76B | €1,433 | €168 | -€1,266 | -88.3% |
| Recurring financial income | 75 | €1,433 | €168 | -€1,266 | -88.3% |
| Financial charges | 65/66B | €8,994 | €9,360 | +€366 | +4.1% |
| Recurring financial charges | 65 | €8,994 | €9,360 | +€366 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,181 | €50,430 | +€91,611 | |
| Income taxes | 67/77 | €788 | €1,942 | +€1,154 | +146.5% |
| Profit (loss) for the period | 9904 | -€41,970 | €48,487 | +€90,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,970 | €48,487 | +€90,457 |
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 1 October 2026 via checked.be.