BEAGLE CONCEPT COMMUNICATION: 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.
BEAGLE CONCEPT COMMUNICATION
Largest movements
- Receivables within one year +€12,178
up €12,178 (+72.6%), from €16,777 to €28,956
of which Other amounts receivable: +€7,930
- Tangible fixed assets +€3,889
up €3,889 (+103%), from €3,767 to €7,656
of which Furniture and vehicles: +€3,814
- Profit (loss) carried forward +€14,850
up €14,850 (+92.5%), from -€16,061 to -€1,211
- Tax, wage and social debts +€4,022
up €4,022 (+64.8%), from €6,205 to €10,227
of which Taxes: +€6,022
- Other debts -€3,048
down €3,048 (-100%), from €3,048 to €0
- Short-term financial debts +€1,462
new in 2025: €1,462
- Trade debts -€673
down €673 (-28.2%), from €2,388 to €1,715
- Gross operating margin +€23,391
up €23,391 (+1,304%), from €1,794 to €25,184
- Taxes +€6,848
up €6,848 (+489%), from €1,400 to €8,249
- Other operating charges -€825
down €825 (-54.7%), from €1,508 to €683
- Financial charges -€799
down €799 (-71.1%), from €1,123 to €324
- Depreciation +€414
up €414 (+62.4%), from €664 to €1,078
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 | €21,096 | €37,208 | +€16,112 | +76.4% |
| Fixed assets | 21/28 | €3,767 | €7,656 | +€3,889 | +103% |
| Tangible fixed assets | 22/27 | €3,767 | €7,656 | +€3,889 | +103% |
| Plant, machinery and equipment | 23 | - | €739 | +€739 | |
| Furniture and vehicles | 24 | - | €3,814 | +€3,814 | |
| Other tangible fixed assets | 26 | €3,767 | €3,103 | -€664 | -17.6% |
| Current assets | 29/58 | €17,329 | €29,552 | +€12,223 | +70.5% |
| Amounts receivable within one year | 40/41 | €16,777 | €28,956 | +€12,178 | +72.6% |
| Trade receivables | 40 | €15,997 | €20,246 | +€4,249 | +26.6% |
| Other amounts receivable | 41 | €780 | €8,709 | +€7,930 | +1,017% |
| Cash at bank and in hand | 54/58 | €0 | €6 | +€5 | +1,630% |
| Deferred charges and accrued income | 490/1 | €552 | €591 | +€39 | +7.1% |
| Total equity and liabilities | 10/49 | €21,096 | €37,208 | +€16,112 | +76.4% |
| Equity | 10/15 | €8,953 | €23,803 | +€14,850 | +166% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,422 | €6,422 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,422 | €6,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,061 | -€1,211 | +€14,850 | +92.5% |
| Amounts payable | 17/49 | €12,143 | €13,405 | +€1,261 | +10.4% |
| Amounts payable within one year | 42/48 | €11,843 | €13,405 | +€1,561 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €203 | €0 | -€203 | -100% |
| Financial debts | 43 | - | €1,462 | +€1,462 | |
| Credit institutions | 430/8 | - | €1,462 | +€1,462 | |
| Trade debts | 44 | €2,388 | €1,715 | -€673 | -28.2% |
| Suppliers | 440/4 | €2,388 | €1,715 | -€673 | -28.2% |
| Taxes, remuneration and social security | 45 | €6,205 | €10,227 | +€4,022 | +64.8% |
| Taxes | 450/3 | €4,205 | €10,227 | +€6,022 | +143% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €3,048 | €0 | -€3,048 | -100% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €1,078 | +€414 | +62.4% |
| Other operating charges | 640/8 | €1,508 | €683 | -€825 | -54.7% |
| Gross operating margin | 9900 | €1,794 | €25,184 | +€23,391 | +1,304% |
| Operating profit (loss) | 9901 | -€379 | €23,423 | +€23,802 | |
| Financial charges | 65/66B | €1,123 | €324 | -€799 | -71.1% |
| Recurring financial charges | 65 | €1,123 | €324 | -€799 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,501 | €23,099 | +€24,600 | |
| Income taxes | 67/77 | €1,400 | €8,249 | +€6,848 | +489% |
| Profit (loss) for the period | 9904 | -€2,901 | €14,850 | +€17,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,901 | €14,850 | +€17,752 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.