BEACH CORNER: what changed
Two fiscal 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.
BEACH CORNER
Largest movements
- Stocks and contracts +€3,625
up €3,625 (+3.7%), from €96,698 to €100,322
- Receivables within one year +€1,893
up €1,893 (+9.0%), from €20,961 to €22,854
- Profit (loss) carried forward -€13,397
down €13,397 (-8.6%), from -€155,406 to -€168,803
- Other debts +€8,000
up €8,000 (+33.6%), from €23,800 to €31,800
- Accrued charges and deferred income +€7,206
up €7,206 (+60.6%), from €11,891 to €19,097
- Trade debts +€4,323
up €4,323 (+2265.6%), from €191 to €4,514
- Financial charges +€2,760
up €2,760 (+58.0%), from €4,759 to €7,519
- Gross operating margin +€2,670
up €2,670 (+33.3%), from -€8,021 to -€5,351
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 | €119,205 | €125,380 | +€6,175 | +5.2% |
| Current assets | 29/58 | €119,205 | €125,380 | +€6,175 | +5.2% |
| Stocks and contracts in progress | 3 | €96,698 | €100,322 | +€3,625 | +3.7% |
| Stocks | 30/36 | €96,698 | €100,322 | +€3,625 | +3.7% |
| Amounts receivable within one year | 40/41 | €20,961 | €22,854 | +€1,893 | +9.0% |
| Other amounts receivable | 41 | €20,961 | €22,854 | +€1,893 | +9.0% |
| Cash at bank and in hand | 54/58 | €1,546 | €2,203 | +€657 | +42.5% |
| Total equity and liabilities | 10/49 | €119,205 | €125,380 | +€6,175 | +5.2% |
| Equity | 10/15 | -€125,406 | -€138,803 | -€13,397 | -10.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,406 | -€168,803 | -€13,397 | -8.6% |
| Amounts payable | 17/49 | €244,611 | €264,182 | +€19,572 | +8.0% |
| Amounts payable after more than one year | 17 | €208,729 | €208,766 | +€36 | 0.0% |
| Other amounts payable | 178/9 | €208,729 | €208,766 | +€36 | 0.0% |
| Amounts payable within one year | 42/48 | €23,991 | €36,320 | +€12,329 | +51.4% |
| Trade debts | 44 | €191 | €4,514 | +€4,323 | +2265.6% |
| Suppliers | 440/4 | €191 | €4,514 | +€4,323 | +2265.6% |
| Taxes, remuneration and social security | 45 | - | €6 | +€6 | |
| Taxes | 450/3 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €23,800 | €31,800 | +€8,000 | +33.6% |
| Accrued charges and deferred income | 492/3 | €11,891 | €19,097 | +€7,206 | +60.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€8,021 | -€5,351 | +€2,670 | +33.3% |
| Operating profit (loss) | 9901 | -€8,534 | -€5,878 | +€2,656 | +31.1% |
| Financial charges | 65/66B | €4,759 | €7,519 | +€2,760 | +58.0% |
| Recurring financial charges | 65 | €4,759 | €7,519 | +€2,760 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,293 | -€13,397 | -€104 | -0.8% |
| Profit (loss) for the period | 9904 | -€13,293 | -€13,397 | -€104 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,293 | -€13,397 | -€104 | -0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.