BEA-TAX: 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-TAX
Largest movements
- Tangible fixed assets -€33,464
down €33,464 (-27.9%), from €119,852 to €86,388
of which Furniture and vehicles: -€25,728
- Cash +€19,103
up €19,103 (+264%), from €7,234 to €26,337
mainly Depreciation (+€29,230) and Tax, wage and social debts (+€27,349)
- Receivables within one year +€6,431
new in 2025: €6,431
of which Trade receivables: +€5,087
- Deferred charges and accrued income +€5,747
up €5,747 (+260%), from €2,211 to €7,958
- Tax, wage and social debts +€27,349
up €27,349 (+106%), from €25,805 to €53,154
of which Remuneration and social security: +€35,122
- Debts after one year -€22,765
down €22,765 (-53.7%), from €42,419 to €19,654
- Current portion of long-term debt -€9,421
down €9,421 (-16.4%), from €57,293 to €47,872
- Profit (loss) carried forward +€1,491
up €1,491 (+5.9%), from -€25,320 to -€23,829
- Gross operating margin +€60,307
up €60,307 (+10.6%), from €568,168 to €628,475
- Staff costs +€45,981
up €45,981 (+8.5%), from €540,268 to €586,249
- Depreciation -€21,446
down €21,446 (-42.3%), from €50,676 to €29,230
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 | €130,118 | €127,113 | -€3,005 | -2.3% |
| Fixed assets | 21/28 | €120,673 | €86,388 | -€34,285 | -28.4% |
| Tangible fixed assets | 22/27 | €119,852 | €86,388 | -€33,464 | -27.9% |
| Land and buildings | 22 | €42,000 | €39,000 | -€3,000 | -7.1% |
| Plant, machinery and equipment | 23 | €24,505 | €19,769 | -€4,736 | -19.3% |
| Furniture and vehicles | 24 | €53,347 | €27,619 | -€25,728 | -48.2% |
| Financial fixed assets | 28 | €821 | - | -€821 | |
| Current assets | 29/58 | €9,445 | €40,725 | +€31,280 | +331% |
| Amounts receivable within one year | 40/41 | - | €6,431 | +€6,431 | |
| Trade receivables | 40 | - | €5,087 | +€5,087 | |
| Other amounts receivable | 41 | - | €1,344 | +€1,344 | |
| Cash at bank and in hand | 54/58 | €7,234 | €26,337 | +€19,103 | +264% |
| Deferred charges and accrued income | 490/1 | €2,211 | €7,958 | +€5,747 | +260% |
| Total equity and liabilities | 10/49 | €130,118 | €127,113 | -€3,005 | -2.3% |
| Equity | 10/15 | -€4,860 | -€3,369 | +€1,491 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€25,320 | -€23,829 | +€1,491 | +5.9% |
| Amounts payable | 17/49 | €134,978 | €130,482 | -€4,496 | -3.3% |
| Amounts payable after more than one year | 17 | €42,419 | €19,654 | -€22,765 | -53.7% |
| Financial debts | 170/4 | €42,419 | €19,654 | -€22,765 | -53.7% |
| Amounts payable within one year | 42/48 | €92,559 | €110,652 | +€18,093 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €57,293 | €47,872 | -€9,421 | -16.4% |
| Trade debts | 44 | €8,462 | €9,626 | +€1,164 | +13.8% |
| Suppliers | 440/4 | €8,462 | €9,626 | +€1,164 | +13.8% |
| Taxes, remuneration and social security | 45 | €25,805 | €53,154 | +€27,349 | +106% |
| Taxes | 450/3 | €9,506 | €1,732 | -€7,774 | -81.8% |
| Remuneration and social security | 454/9 | €16,299 | €51,421 | +€35,122 | +215% |
| Other amounts payable | 47/48 | €999 | - | -€999 | |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €540,268 | €586,249 | +€45,981 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,676 | €29,230 | -€21,446 | -42.3% |
| Other operating charges | 640/8 | €500 | €3,241 | +€2,741 | +548% |
| Non-recurring operating charges | 66A | - | €2,735 | +€2,735 | |
| Gross operating margin | 9900 | €568,168 | €628,475 | +€60,307 | +10.6% |
| Operating profit (loss) | 9901 | -€23,276 | €7,019 | +€30,295 | |
| Financial income | 75/76B | €32 | €17 | -€15 | -47.7% |
| Recurring financial income | 75 | €32 | €17 | -€15 | -47.7% |
| Financial charges | 65/66B | €6,719 | €5,545 | -€1,174 | -17.5% |
| Recurring financial charges | 65 | €6,719 | €5,545 | -€1,174 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,963 | €1,490 | +€31,453 | |
| Profit (loss) for the period | 9904 | -€29,963 | €1,490 | +€31,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,963 | €1,490 | +€31,453 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.