BEAJLES: 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.
BEAJLES
Largest movements
- Cash +€40,680
up €40,680 (+32.5%), from €125,186 to €165,867
mainly Net result for the year (+€69,688) and Other debts (+€57,546)
- Other debts +€57,546
up €57,546 (+177.4%), from €32,444 to €89,990
- Debts after one year -€31,703
down €31,703 (-47.6%), from €66,643 to €34,940
- Trade debts +€18,280
up €18,280 (+2607.5%), from €701 to €18,982
- Gross operating margin -€14,602
down €14,602 (-12.3%), from €118,244 to €103,642
- Taxes -€9,876
down €9,876 (-27.7%), from €35,660 to €25,783
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 | €552,579 | €597,544 | +€44,965 | +8.1% |
| Fixed assets | 21/28 | €393,661 | €396,571 | +€2,909 | +0.7% |
| Tangible fixed assets | 22/27 | €393,661 | €396,571 | +€2,909 | +0.7% |
| Land and buildings | 22 | €392,750 | €392,750 | = | 0.0% |
| Furniture and vehicles | 24 | €911 | €3,821 | +€2,909 | +319.3% |
| Current assets | 29/58 | €158,918 | €200,973 | +€42,055 | +26.5% |
| Amounts receivable within one year | 40/41 | €28,203 | €30,016 | +€1,813 | +6.4% |
| Trade receivables | 40 | €28,191 | €20,765 | -€7,426 | -26.3% |
| Other amounts receivable | 41 | €12 | €9,251 | +€9,239 | +76353.4% |
| Cash at bank and in hand | 54/58 | €125,186 | €165,867 | +€40,680 | +32.5% |
| Deferred charges and accrued income | 490/1 | €5,529 | €5,091 | -€438 | -7.9% |
| Total equity and liabilities | 10/49 | €552,579 | €597,544 | +€44,965 | +8.1% |
| Equity | 10/15 | €403,885 | €403,885 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €385,285 | €385,285 | = | 0.0% |
| Distributable reserves | 133 | €385,285 | €385,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €148,694 | €193,659 | +€44,965 | +30.2% |
| Amounts payable after more than one year | 17 | €66,643 | €34,940 | -€31,703 | -47.6% |
| Financial debts | 170/4 | €66,643 | €34,940 | -€31,703 | -47.6% |
| Amounts payable within one year | 42/48 | €82,051 | €158,718 | +€76,667 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €33,760 | €34,321 | +€561 | +1.7% |
| Trade debts | 44 | €701 | €18,982 | +€18,280 | +2607.5% |
| Suppliers | 440/4 | €701 | €18,982 | +€18,280 | +2607.5% |
| Taxes, remuneration and social security | 45 | €15,146 | €15,425 | +€280 | +1.8% |
| Taxes | 450/3 | €15,146 | €15,425 | +€280 | +1.8% |
| Other amounts payable | 47/48 | €32,444 | €89,990 | +€57,546 | +177.4% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €911 | €1,351 | +€440 | +48.3% |
| Other operating charges | 640/8 | €2,927 | €2,779 | -€148 | -5.1% |
| Gross operating margin | 9900 | €118,244 | €103,642 | -€14,602 | -12.3% |
| Operating profit (loss) | 9901 | €114,406 | €99,512 | -€14,894 | -13.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -73.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -73.0% |
| Financial charges | 65/66B | €5,058 | €4,041 | -€1,017 | -20.1% |
| Recurring financial charges | 65 | €5,058 | €4,041 | -€1,017 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €109,349 | €95,472 | -€13,877 | -12.7% |
| Income taxes | 67/77 | €35,660 | €25,783 | -€9,876 | -27.7% |
| Profit (loss) for the period | 9904 | €73,689 | €69,688 | -€4,001 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,689 | €69,688 | -€4,001 | -5.4% |
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 8 October 2026 via checked.be.