Bea Solutions: 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 Solutions
Largest movements
- Receivables within one year +€76,022
up €76,022 (+1632.7%), from €4,656 to €80,678
of which Trade receivables: +€45,859
- Intangible fixed assets +€72,382
up €72,382 (+77.4%), from €93,515 to €165,897
- Cash -€56,479
down €56,479 (-70.5%), from €80,140 to €23,661
mainly Tax, wage and social debts (-€144,478) and Investment in fixed assets (net) (-€119,852)
- Tangible fixed assets -€19,286
down €19,286 (-4.4%), from €434,934 to €415,648
of which Land and buildings: -€16,840
- Other debts +€368,980
up €368,980 (+36187.7%), from €1,020 to €370,000
- Tax, wage and social debts -€144,478
down €144,478 (-100.0%), from €144,478 to €0
of which Taxes: -€132,247
- Trade debts -€98,630
down €98,630 (-73.9%), from €133,513 to €34,883
- Debts after one year -€23,480
down €23,480 (-12.5%), from €188,072 to €164,592
- Accrued charges and deferred income -€19,267
down €19,267 (-100.0%), from €19,267 to €0
- Gross operating margin -€525,877
no longer reported in 2025 (was €525,877)
- Turnover +€214,712
new in 2025: €214,712
- Goods and materials +€119,540
new in 2025: €119,540
- Staff costs -€41,931
down €41,931 (-64.7%), from €64,831 to €22,899
- Taxes -€40,795
down €40,795, from €35,721 to -€5,073
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 | €615,016 | €685,883 | +€70,868 | +11.5% |
| Fixed assets | 21/28 | €528,448 | €581,544 | +€53,096 | +10.0% |
| Intangible fixed assets | 21 | €93,515 | €165,897 | +€72,382 | +77.4% |
| Tangible fixed assets | 22/27 | €434,934 | €415,648 | -€19,286 | -4.4% |
| Land and buildings | 22 | €416,982 | €400,142 | -€16,840 | -4.0% |
| Plant, machinery and equipment | 23 | €17,952 | €15,506 | -€2,447 | -13.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €86,568 | €104,339 | +€17,771 | +20.5% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,656 | €80,678 | +€76,022 | +1632.7% |
| Trade receivables | 40 | €4,656 | €50,515 | +€45,859 | +984.9% |
| Other amounts receivable | 41 | €0 | €30,163 | +€30,163 | |
| Cash at bank and in hand | 54/58 | €80,140 | €23,661 | -€56,479 | -70.5% |
| Deferred charges and accrued income | 490/1 | €1,771 | €0 | -€1,771 | -100.0% |
| Total equity and liabilities | 10/49 | €615,016 | €685,883 | +€70,868 | +11.5% |
| Equity | 10/15 | €105,650 | €92,928 | -€12,722 | -12.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,650 | €59,928 | -€12,722 | -17.5% |
| Amounts payable | 17/49 | €509,366 | €592,955 | +€83,589 | +16.4% |
| Amounts payable after more than one year | 17 | €188,072 | €164,592 | -€23,480 | -12.5% |
| Financial debts | 170/4 | €188,072 | €164,592 | -€23,480 | -12.5% |
| Credit institutions | 173 | - | €164,592 | +€164,592 | |
| Amounts payable within one year | 42/48 | €302,027 | €428,363 | +€126,336 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €23,016 | €23,480 | +€464 | +2.0% |
| Trade debts | 44 | €133,513 | €34,883 | -€98,630 | -73.9% |
| Suppliers | 440/4 | €133,513 | €34,883 | -€98,630 | -73.9% |
| Taxes, remuneration and social security | 45 | €144,478 | €0 | -€144,478 | -100.0% |
| Taxes | 450/3 | €132,247 | €0 | -€132,247 | -100.0% |
| Remuneration and social security | 454/9 | €12,232 | €0 | -€12,232 | -100.0% |
| Other amounts payable | 47/48 | €1,020 | €370,000 | +€368,980 | +36187.7% |
| Accrued charges and deferred income | 492/3 | €19,267 | €0 | -€19,267 | -100.0% |
| Operating income | 70/76A | - | €216,575 | +€216,575 | |
| Turnover | 70 | - | €214,712 | +€214,712 | |
| Own construction capitalised | 72 | - | €0 | = | |
| Other operating income | 74 | - | €1,863 | +€1,863 | |
| Non-recurring operating income | 76A | €88,942 | €0 | -€88,942 | -100.0% |
| Operating charges | 60/66A | - | €229,496 | +€229,496 | |
| Goods for resale, raw materials and consumables | 60 | - | €119,540 | +€119,540 | |
| Purchases | 600/8 | - | €119,540 | +€119,540 | |
| Services and other goods | 61 | - | €14,486 | +€14,486 | |
| Remuneration, social security and pensions | 62 | €64,831 | €22,899 | -€41,931 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,332 | €66,756 | -€15,576 | -18.9% |
| Other operating charges | 640/8 | €5,201 | €5,815 | +€614 | +11.8% |
| Gross operating margin | 9900 | €525,877 | - | -€525,877 | |
| Operating profit (loss) | 9901 | €373,514 | -€12,921 | -€386,435 | |
| Financial income | 75/76B | €30 | €12 | -€18 | -58.5% |
| Recurring financial income | 75 | €30 | €12 | -€18 | -58.5% |
| Other financial income | 752/9 | - | €12 | +€12 | |
| Financial charges | 65/66B | €36,382 | €4,886 | -€31,495 | -86.6% |
| Recurring financial charges | 65 | €36,382 | €4,886 | -€31,495 | -86.6% |
| Debt charges | 650 | - | €4,008 | +€4,008 | |
| Other financial charges | 652/9 | - | €879 | +€879 | |
| Profit (loss) for the period before taxes | 9903 | €337,162 | -€17,795 | -€354,958 | |
| Income taxes | 67/77 | €35,721 | -€5,073 | -€40,795 | |
| Taxes | 670/3 | - | €0 | = | |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,073 | +€5,073 | |
| Profit (loss) for the period | 9904 | €301,441 | -€12,722 | -€314,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €301,441 | -€12,722 | -€314,163 |
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 12 October 2026 via checked.be.