BEA IMMO & CONSULTANCY: 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 IMMO & CONSULTANCY
Largest movements
- Tangible fixed assets -€27,356
down €27,356 (-7.4%), from €371,858 to €344,502
- Debts after one year -€50,526
down €50,526 (-47.0%), from €107,438 to €56,912
- Reserves +€24,575
up €24,575 (+15.8%), from €155,112 to €179,686
of which Distributable reserves: +€24,575
- Other debts -€5,645
down €5,645 (-13.5%), from €41,958 to €36,314
- Gross operating margin +€8,700
up €8,700 (+13.6%), from €63,824 to €72,524
- Taxes +€3,353
up €3,353 (+37.5%), from €8,944 to €12,298
- Financial charges -€2,385
down €2,385 (-24.8%), from €9,606 to €7,221
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 | €376,675 | €349,880 | -€26,795 | -7.1% |
| Fixed assets | 21/28 | €371,858 | €344,502 | -€27,356 | -7.4% |
| Tangible fixed assets | 22/27 | €371,858 | €344,502 | -€27,356 | -7.4% |
| Land and buildings | 22 | €371,858 | €344,502 | -€27,356 | -7.4% |
| Current assets | 29/58 | €4,817 | €5,377 | +€561 | +11.6% |
| Amounts receivable within one year | 40/41 | €93 | €1,474 | +€1,381 | +1,479% |
| Trade receivables | 40 | - | €1,057 | +€1,057 | |
| Other amounts receivable | 41 | €93 | €417 | +€324 | +347% |
| Cash at bank and in hand | 54/58 | €2,796 | €1,910 | -€886 | -31.7% |
| Deferred charges and accrued income | 490/1 | €1,927 | €1,993 | +€66 | +3.4% |
| Total equity and liabilities | 10/49 | €376,675 | €349,880 | -€26,795 | -7.1% |
| Equity | 10/15 | €161,312 | €185,886 | +€24,575 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,112 | €179,686 | +€24,575 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €153,252 | €177,826 | +€24,575 | +16.0% |
| Amounts payable | 17/49 | €215,363 | €163,994 | -€51,370 | -23.9% |
| Amounts payable after more than one year | 17 | €107,438 | €56,912 | -€50,526 | -47.0% |
| Financial debts | 170/4 | €107,438 | €56,912 | -€50,526 | -47.0% |
| Amounts payable within one year | 42/48 | €107,925 | €107,081 | -€844 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €48,042 | €50,526 | +€2,484 | +5.2% |
| Taxes, remuneration and social security | 45 | €17,925 | €20,242 | +€2,317 | +12.9% |
| Taxes | 450/3 | €17,925 | €20,242 | +€2,317 | +12.9% |
| Other amounts payable | 47/48 | €41,958 | €36,314 | -€5,645 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,356 | €27,356 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €1,075 | +€625 | +139% |
| Gross operating margin | 9900 | €63,824 | €72,524 | +€8,700 | +13.6% |
| Operating profit (loss) | 9901 | €36,019 | €44,094 | +€8,075 | +22.4% |
| Financial charges | 65/66B | €9,606 | €7,221 | -€2,385 | -24.8% |
| Recurring financial charges | 65 | €9,606 | €7,221 | -€2,385 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €26,413 | €36,872 | +€10,459 | +39.6% |
| Income taxes | 67/77 | €8,944 | €12,298 | +€3,353 | +37.5% |
| Profit (loss) for the period | 9904 | €17,469 | €24,575 | +€7,106 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,469 | €24,575 | +€7,106 | +40.7% |
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 14 October 2026 via checked.be.