BEA CENTER: 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.
BEA CENTER
Largest movements
- Stocks and contracts -€58,519
down €58,519 (-10.1%), from €578,822 to €520,302
- Cash -€22,413
down €22,413 (-10.6%), from €211,511 to €189,098
mainly Trade debts (-€62,951) and Receivables within one year (-€16,833)
- Receivables within one year +€16,833
up €16,833 (+477.1%), from €3,528 to €20,361
of which Trade receivables: +€16,820
- Tangible fixed assets -€9,828
down €9,828 (-20.8%), from €47,151 to €37,323
of which Furniture and vehicles: -€7,974
- Trade debts -€62,951
down €62,951 (-78.0%), from €80,706 to €17,756
- Reserves -€9,214
down €9,214 (-3.0%), from €305,720 to €296,505
of which Distributable reserves: -€9,214
- Gross operating margin +€4,978
up €4,978 (+47.5%), from €10,478 to €15,456
- Financial charges +€4,303
up €4,303 (+70.4%), from €6,116 to €10,419
- Depreciation -€844
down €844 (-7.9%), from €10,672 to €9,828
- Financial income +€417
up €417 (+75.4%), from €553 to €970
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 | €848,003 | €773,542 | -€74,461 | -8.8% |
| Fixed assets | 21/28 | €47,151 | €37,323 | -€9,828 | -20.8% |
| Tangible fixed assets | 22/27 | €47,151 | €37,323 | -€9,828 | -20.8% |
| Land and buildings | 22 | €23,521 | €21,666 | -€1,855 | -7.9% |
| Furniture and vehicles | 24 | €23,630 | €15,656 | -€7,974 | -33.7% |
| Current assets | 29/58 | €800,852 | €736,220 | -€64,632 | -8.1% |
| Stocks and contracts in progress | 3 | €578,822 | €520,302 | -€58,519 | -10.1% |
| Stocks | 30/36 | €578,822 | €520,302 | -€58,519 | -10.1% |
| Amounts receivable within one year | 40/41 | €3,528 | €20,361 | +€16,833 | +477.1% |
| Trade receivables | 40 | €2,728 | €19,548 | +€16,820 | +616.6% |
| Other amounts receivable | 41 | €800 | €812 | +€12 | +1.5% |
| Cash at bank and in hand | 54/58 | €211,511 | €189,098 | -€22,413 | -10.6% |
| Deferred charges and accrued income | 490/1 | €6,991 | €6,459 | -€532 | -7.6% |
| Total equity and liabilities | 10/49 | €848,003 | €773,542 | -€74,461 | -8.8% |
| Equity | 10/15 | €455,720 | €446,505 | -€9,214 | -2.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €305,720 | €296,505 | -€9,214 | -3.0% |
| Non-distributable reserves | 130/1 | €32,125 | €32,125 | = | 0.0% |
| Legal reserve | 130 | €32,125 | €32,125 | = | 0.0% |
| Distributable reserves | 133 | €273,595 | €264,380 | -€9,214 | -3.4% |
| Amounts payable | 17/49 | €392,283 | €327,037 | -€65,246 | -16.6% |
| Amounts payable after more than one year | 17 | €107,600 | €107,600 | = | 0.0% |
| Financial debts | 170/4 | - | €107,600 | +€107,600 | |
| Other amounts payable | 178/9 | €107,600 | - | -€107,600 | |
| Amounts payable within one year | 42/48 | €266,609 | €203,404 | -€63,205 | -23.7% |
| Trade debts | 44 | €80,706 | €17,756 | -€62,951 | -78.0% |
| Suppliers | 440/4 | €80,706 | €17,756 | -€62,951 | -78.0% |
| Taxes, remuneration and social security | 45 | €13,139 | €16,459 | +€3,320 | +25.3% |
| Taxes | 450/3 | €10,859 | €14,179 | +€3,320 | +30.6% |
| Remuneration and social security | 454/9 | €2,280 | €2,280 | = | 0.0% |
| Other amounts payable | 47/48 | €172,764 | €169,189 | -€3,575 | -2.1% |
| Accrued charges and deferred income | 492/3 | €18,074 | €16,033 | -€2,041 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,672 | €9,828 | -€844 | -7.9% |
| Other operating charges | 640/8 | €5,002 | €4,906 | -€97 | -1.9% |
| Gross operating margin | 9900 | €10,478 | €15,456 | +€4,978 | +47.5% |
| Operating profit (loss) | 9901 | -€5,196 | €722 | +€5,918 | |
| Financial income | 75/76B | €553 | €970 | +€417 | +75.4% |
| Recurring financial income | 75 | €553 | €970 | +€417 | +75.4% |
| Financial charges | 65/66B | €6,116 | €10,419 | +€4,303 | +70.4% |
| Recurring financial charges | 65 | €6,116 | €10,419 | +€4,303 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,759 | -€8,727 | +€2,032 | +18.9% |
| Income taxes | 67/77 | €447 | €488 | +€40 | +9.0% |
| Profit (loss) for the period | 9904 | -€11,206 | -€9,214 | +€1,992 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,206 | -€9,214 | +€1,992 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.