BEA ELECTRONICS: 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.
BEA ELECTRONICS
Largest movements
- Cash +€5,645
up €5,645 (+1.6%), from €363,321 to €368,966
mainly Net result for the year (+€39,747) and Tax, wage and social debts (+€13,857)
- Tax, wage and social debts +€13,857
up €13,857 (+81.5%), from €17,006 to €30,863
of which Taxes: +€12,601
- Reserves -€8,687
down €8,687 (-2.2%), from €402,135 to €393,448
of which Distributable reserves: -€8,687
- Gross operating margin -€8,378
down €8,378 (-6.2%), from €134,186 to €125,808
- Taxes -€5,165
down €5,165 (-24.8%), from €20,822 to €15,657
- Write-downs +€5,085
up €5,085, from -€318 to €4,767
- Staff costs +€4,689
up €4,689 (+8.4%), from €55,644 to €60,333
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 | €453,283 | €461,172 | +€7,890 | +1.7% |
| Fixed assets | 21/28 | €8,934 | €6,572 | -€2,362 | -26.4% |
| Tangible fixed assets | 22/27 | €8,534 | €6,172 | -€2,362 | -27.7% |
| Plant, machinery and equipment | 23 | €4,478 | €3,401 | -€1,077 | -24.0% |
| Furniture and vehicles | 24 | €4,057 | €2,771 | -€1,286 | -31.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €444,348 | €454,600 | +€10,252 | +2.3% |
| Stocks and contracts in progress | 3 | €56,927 | €59,704 | +€2,776 | +4.9% |
| Stocks | 30/36 | €56,927 | €59,704 | +€2,776 | +4.9% |
| Amounts receivable within one year | 40/41 | €21,696 | €22,895 | +€1,199 | +5.5% |
| Trade receivables | 40 | €18,207 | €20,101 | +€1,894 | +10.4% |
| Other amounts receivable | 41 | €3,489 | €2,793 | -€695 | -19.9% |
| Cash at bank and in hand | 54/58 | €363,321 | €368,966 | +€5,645 | +1.6% |
| Deferred charges and accrued income | 490/1 | €2,404 | €3,035 | +€631 | +26.3% |
| Total equity and liabilities | 10/49 | €453,283 | €461,172 | +€7,890 | +1.7% |
| Equity | 10/15 | €408,335 | €399,648 | -€8,687 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €402,135 | €393,448 | -€8,687 | -2.2% |
| Tax-exempt reserves | 132 | €14,456 | €14,456 | = | 0.0% |
| Distributable reserves | 133 | €387,679 | €378,992 | -€8,687 | -2.2% |
| Amounts payable | 17/49 | €44,948 | €61,524 | +€16,576 | +36.9% |
| Amounts payable within one year | 42/48 | €44,948 | €61,524 | +€16,576 | +36.9% |
| Trade debts | 44 | €13,077 | €15,826 | +€2,749 | +21.0% |
| Suppliers | 440/4 | €13,077 | €15,826 | +€2,749 | +21.0% |
| Taxes, remuneration and social security | 45 | €17,006 | €30,863 | +€13,857 | +81.5% |
| Taxes | 450/3 | €9,702 | €22,303 | +€12,601 | +129.9% |
| Remuneration and social security | 454/9 | €7,303 | €8,560 | +€1,257 | +17.2% |
| Other amounts payable | 47/48 | €14,865 | €14,835 | -€30 | -0.2% |
| Remuneration, social security and pensions | 62 | €55,644 | €60,333 | +€4,689 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,899 | €2,362 | -€536 | -18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€318 | €4,767 | +€5,085 | |
| Other operating charges | 640/8 | €2,126 | €1,966 | -€160 | -7.5% |
| Gross operating margin | 9900 | €134,186 | €125,808 | -€8,378 | -6.2% |
| Operating profit (loss) | 9901 | €73,836 | €56,380 | -€17,456 | -23.6% |
| Financial income | 75/76B | €635 | €434 | -€200 | -31.5% |
| Recurring financial income | 75 | €635 | €434 | -€200 | -31.5% |
| Financial charges | 65/66B | €1,468 | €1,410 | -€57 | -3.9% |
| Recurring financial charges | 65 | €1,468 | €1,410 | -€57 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €73,003 | €55,404 | -€17,599 | -24.1% |
| Income taxes | 67/77 | €20,822 | €15,657 | -€5,165 | -24.8% |
| Profit (loss) for the period | 9904 | €52,181 | €39,747 | -€12,434 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,181 | €39,747 | -€12,434 | -23.8% |
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 10 October 2026 via checked.be.