BE-STREAM: 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-STREAM
Largest movements
- Cash -€33,605
down €33,605 (-56.3%), from €59,641 to €26,036
mainly Net result for the year (-€41,411) and Current portion of long-term debt (-€21,132)
- Tangible fixed assets -€25,451
down €25,451 (-54.0%), from €47,104 to €21,653
of which Plant, machinery and equipment: -€22,178
- Receivables within one year -€1,719
down €1,719 (-13.2%), from €13,039 to €11,320
of which Other amounts receivable: -€1,303
- Profit (loss) carried forward -€41,411
down €41,411 (-62.6%), from €66,136 to €24,725
- Current portion of long-term debt -€21,132
no longer reported in 2025 (was €21,132)
- Other debts +€5,451
up €5,451 (+88.2%), from €6,178 to €11,629
- Trade debts -€1,864
down €1,864 (-49.9%), from €3,738 to €1,874
- Tax, wage and social debts -€1,621
down €1,621 (-36.4%), from €4,455 to €2,834
- Gross operating margin -€56,389
down €56,389, from €40,477 to -€15,912
- Taxes -€5,437
down €5,437, from €3,923 to -€1,514
- Depreciation +€1,277
up €1,277 (+5.3%), from €24,174 to €25,451
- Financial charges -€1,016
down €1,016 (-53.9%), from €1,886 to €870
- Other operating charges -€427
down €427 (-38.0%), from €1,124 to €697
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 | €120,239 | €59,670 | -€60,569 | -50.4% |
| Fixed assets | 21/28 | €47,104 | €21,653 | -€25,451 | -54.0% |
| Tangible fixed assets | 22/27 | €47,104 | €21,653 | -€25,451 | -54.0% |
| Plant, machinery and equipment | 23 | €43,125 | €20,947 | -€22,178 | -51.4% |
| Furniture and vehicles | 24 | €3,979 | €706 | -€3,273 | -82.3% |
| Current assets | 29/58 | €73,135 | €38,017 | -€35,118 | -48.0% |
| Amounts receivable within one year | 40/41 | €13,039 | €11,320 | -€1,719 | -13.2% |
| Trade receivables | 40 | €8,180 | €7,764 | -€416 | -5.1% |
| Other amounts receivable | 41 | €4,859 | €3,556 | -€1,303 | -26.8% |
| Cash at bank and in hand | 54/58 | €59,641 | €26,036 | -€33,605 | -56.3% |
| Deferred charges and accrued income | 490/1 | €455 | €661 | +€206 | +45.3% |
| Total equity and liabilities | 10/49 | €120,239 | €59,670 | -€60,569 | -50.4% |
| Equity | 10/15 | €84,736 | €43,325 | -€41,411 | -48.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,136 | €24,725 | -€41,411 | -62.6% |
| Amounts payable | 17/49 | €35,503 | €16,345 | -€19,158 | -54.0% |
| Amounts payable within one year | 42/48 | €35,503 | €16,337 | -€19,166 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €21,132 | - | -€21,132 | |
| Trade debts | 44 | €3,738 | €1,874 | -€1,864 | -49.9% |
| Suppliers | 440/4 | €3,738 | €1,874 | -€1,864 | -49.9% |
| Taxes, remuneration and social security | 45 | €4,455 | €2,834 | -€1,621 | -36.4% |
| Taxes | 450/3 | €4,455 | €2,834 | -€1,621 | -36.4% |
| Other amounts payable | 47/48 | €6,178 | €11,629 | +€5,451 | +88.2% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,174 | €25,451 | +€1,277 | +5.3% |
| Other operating charges | 640/8 | €1,124 | €697 | -€427 | -38.0% |
| Gross operating margin | 9900 | €40,477 | -€15,912 | -€56,389 | |
| Operating profit (loss) | 9901 | €15,179 | -€42,060 | -€57,239 | |
| Financial income | 75/76B | €12 | €5 | -€7 | -58.3% |
| Recurring financial income | 75 | €12 | €5 | -€7 | -58.3% |
| Financial charges | 65/66B | €1,886 | €870 | -€1,016 | -53.9% |
| Recurring financial charges | 65 | €1,886 | €870 | -€1,016 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €13,305 | -€42,925 | -€56,230 | |
| Income taxes | 67/77 | €3,923 | -€1,514 | -€5,437 | |
| Profit (loss) for the period | 9904 | €9,382 | -€41,411 | -€50,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,382 | -€41,411 | -€50,793 |
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 24 October 2026 via checked.be.