BEACOM: 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.
BEACOM
Largest movements
- Cash +€17,029
up €17,029 (+6.5%), from €261,509 to €278,538
mainly Net result for the year (+€24,702) and Other debts (+€2,920)
- Reserves +€24,702
up €24,702 (+52.2%), from €47,306 to €72,008
of which Distributable reserves: +€24,702
- Trade debts -€5,879
down €5,879 (-72.5%), from €8,104 to €2,225
- Gross operating margin -€31,148
down €31,148 (-45.2%), from €68,941 to €37,793
- Taxes -€9,782
down €9,782 (-44.0%), from €22,255 to €12,473
- Depreciation -€801
no longer reported in 2024 (was €801)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,846 | €302,046 | +€19,200 | +6.8% |
| Current assets | 29/58 | €282,846 | €302,046 | +€19,200 | +6.8% |
| Amounts receivable within one year | 40/41 | €21,337 | €23,508 | +€2,171 | +10.2% |
| Trade receivables | 40 | €18,864 | €15,276 | -€3,588 | -19.0% |
| Other amounts receivable | 41 | €2,473 | €8,232 | +€5,759 | +232.9% |
| Cash at bank and in hand | 54/58 | €261,509 | €278,538 | +€17,029 | +6.5% |
| Total equity and liabilities | 10/49 | €282,846 | €302,046 | +€19,200 | +6.8% |
| Equity | 10/15 | €65,906 | €90,608 | +€24,702 | +37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,306 | €72,008 | +€24,702 | +52.2% |
| 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 | €45,446 | €70,148 | +€24,702 | +54.4% |
| Amounts payable | 17/49 | €216,940 | €211,438 | -€5,502 | -2.5% |
| Amounts payable within one year | 42/48 | €216,940 | €211,438 | -€5,502 | -2.5% |
| Trade debts | 44 | €8,104 | €2,225 | -€5,879 | -72.5% |
| Suppliers | 440/4 | €8,104 | €2,225 | -€5,879 | -72.5% |
| Taxes, remuneration and social security | 45 | €4,723 | €2,180 | -€2,543 | -53.8% |
| Taxes | 450/3 | €4,723 | €2,180 | -€2,543 | -53.8% |
| Other amounts payable | 47/48 | €204,113 | €207,033 | +€2,920 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | - | -€801 | |
| Other operating charges | 640/8 | €183 | €384 | +€201 | +109.8% |
| Gross operating margin | 9900 | €68,941 | €37,793 | -€31,148 | -45.2% |
| Operating profit (loss) | 9901 | €67,957 | €37,409 | -€30,548 | -45.0% |
| Financial charges | 65/66B | €256 | €234 | -€22 | -8.6% |
| Recurring financial charges | 65 | €256 | €234 | -€22 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €67,701 | €37,175 | -€30,526 | -45.1% |
| Income taxes | 67/77 | €22,255 | €12,473 | -€9,782 | -44.0% |
| Profit (loss) for the period | 9904 | €45,446 | €24,702 | -€20,744 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,446 | €24,702 | -€20,744 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.