BEABA: what changed
BEABA
Largest movements
- Receivables within one year +€8,705
up €8,705 (+52.1%), from €16,700 to €25,404
- Cash +€7,130
up €7,130 (+88.6%), from €8,049 to €15,179
mainly Trade debts (+€13,891) and Net result for the year (+€10,829)
- Stocks and contracts -€1,747
down €1,747 (-13.5%), from €12,951 to €11,204
- Tangible fixed assets -€1,439
down €1,439 (-6.0%), from €23,965 to €22,526
of which Other tangible fixed assets: -€1,582
- Trade debts +€13,891
up €13,891 (+107%), from €12,953 to €26,844
- Debts after one year -€10,895
down €10,895 (-57.8%), from €18,860 to €7,966
- Profit (loss) carried forward +€10,829
up €10,829 (+72.8%), from -€14,873 to -€4,044
- Other debts -€3,252
down €3,252 (-51.4%), from €6,322 to €3,070
- Short-term financial debts +€871
new in 2025: €871
- Gross operating margin +€14,677
up €14,677 (+257%), from €5,709 to €20,387
- Taxes +€2,106
up €2,106 (+1,510%), from €140 to €2,246
- Other operating charges -€279
down €279 (-41.1%), from €679 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,619 | €74,810 | +€12,191 | +19.5% |
| Fixed assets | 21/28 | €23,965 | €22,526 | -€1,439 | -6.0% |
| Tangible fixed assets | 22/27 | €23,965 | €22,526 | -€1,439 | -6.0% |
| Furniture and vehicles | 24 | €3,003 | €3,146 | +€143 | +4.8% |
| Other tangible fixed assets | 26 | €20,963 | €19,381 | -€1,582 | -7.5% |
| Current assets | 29/58 | €38,654 | €52,284 | +€13,630 | +35.3% |
| Stocks and contracts in progress | 3 | €12,951 | €11,204 | -€1,747 | -13.5% |
| Stocks | 30/36 | €12,951 | €11,204 | -€1,747 | -13.5% |
| Amounts receivable within one year | 40/41 | €16,700 | €25,404 | +€8,705 | +52.1% |
| Trade receivables | 40 | €16,700 | €25,404 | +€8,705 | +52.1% |
| Cash at bank and in hand | 54/58 | €8,049 | €15,179 | +€7,130 | +88.6% |
| Deferred charges and accrued income | 490/1 | €954 | €497 | -€457 | -47.9% |
| Total equity and liabilities | 10/49 | €62,619 | €74,810 | +€12,191 | +19.5% |
| Equity | 10/15 | €5,532 | €16,361 | +€10,829 | +196% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,873 | -€4,044 | +€10,829 | +72.8% |
| Amounts payable | 17/49 | €57,087 | €58,449 | +€1,362 | +2.4% |
| Amounts payable after more than one year | 17 | €18,860 | €7,966 | -€10,895 | -57.8% |
| Financial debts | 170/4 | €18,860 | €7,966 | -€10,895 | -57.8% |
| Amounts payable within one year | 42/48 | €38,226 | €50,483 | +€12,257 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €10,447 | €10,895 | +€448 | +4.3% |
| Financial debts | 43 | - | €871 | +€871 | |
| Credit institutions | 430/8 | - | €871 | +€871 | |
| Trade debts | 44 | €12,953 | €26,844 | +€13,891 | +107% |
| Suppliers | 440/4 | €12,953 | €26,844 | +€13,891 | +107% |
| Taxes, remuneration and social security | 45 | €8,505 | €8,804 | +€299 | +3.5% |
| Taxes | 450/3 | €8,505 | €8,804 | +€299 | +3.5% |
| Other amounts payable | 47/48 | €6,322 | €3,070 | -€3,252 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,784 | €3,608 | -€177 | -4.7% |
| Other operating charges | 640/8 | €679 | €400 | -€279 | -41.1% |
| Gross operating margin | 9900 | €5,709 | €20,387 | +€14,677 | +257% |
| Operating profit (loss) | 9901 | €1,246 | €16,379 | +€15,133 | +1,214% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €3,271 | €3,352 | +€81 | +2.5% |
| Recurring financial charges | 65 | €3,271 | €3,352 | +€81 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,025 | €13,075 | +€15,100 | |
| Income taxes | 67/77 | €140 | €2,246 | +€2,106 | +1,510% |
| Profit (loss) for the period | 9904 | -€2,164 | €10,829 | +€12,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,164 | €10,829 | +€12,994 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.