BEAL: 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.
BEAL
Largest movements
- Receivables within one year +€11,276
up €11,276 (+7.8%), from €144,900 to €156,176
of which Trade receivables: +€5,849
- Cash -€8,417
down €8,417 (-26.4%), from €31,872 to €23,455
mainly Receivables within one year (-€11,276) and Debts after one year (-€10,201)
- Tangible fixed assets -€3,323
down €3,323 (-2.3%), from €143,604 to €140,280
of which Other tangible fixed assets: -€11,956
- Debts after one year -€10,201
down €10,201 (-21.4%), from €47,705 to €37,504
- Reserves +€6,975
up €6,975 (+3.3%), from €211,766 to €218,741
- Gross operating margin -€29,820
down €29,820 (-51.9%), from €57,407 to €27,587
- Taxes -€10,661
down €10,661 (-74.7%), from €14,277 to €3,616
- Depreciation +€957
up €957 (+8.4%), from €11,350 to €12,307
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 | €325,391 | €324,610 | -€781 | -0.2% |
| Fixed assets | 21/28 | €143,700 | €140,376 | -€3,323 | -2.3% |
| Tangible fixed assets | 22/27 | €143,604 | €140,280 | -€3,323 | -2.3% |
| Plant, machinery and equipment | 23 | €429 | €9,062 | +€8,633 | +2,014% |
| Other tangible fixed assets | 26 | €143,175 | €131,219 | -€11,956 | -8.4% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €181,692 | €184,234 | +€2,542 | +1.4% |
| Amounts receivable within one year | 40/41 | €144,900 | €156,176 | +€11,276 | +7.8% |
| Trade receivables | 40 | €144,889 | €150,738 | +€5,849 | +4.0% |
| Other amounts receivable | 41 | €10 | €5,438 | +€5,428 | +52,188% |
| Cash at bank and in hand | 54/58 | €31,872 | €23,455 | -€8,417 | -26.4% |
| Deferred charges and accrued income | 490/1 | €4,920 | €4,603 | -€317 | -6.4% |
| Total equity and liabilities | 10/49 | €325,391 | €324,610 | -€781 | -0.2% |
| Equity | 10/15 | €228,516 | €235,491 | +€6,975 | +3.1% |
| Contributions | 10/11 | €16,750 | €16,750 | = | 0.0% |
| Reserves | 13 | €211,766 | €218,741 | +€6,975 | +3.3% |
| Distributable reserves | 133 | €211,766 | €218,741 | +€6,975 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,875 | €89,119 | -€7,756 | -8.0% |
| Amounts payable after more than one year | 17 | €47,705 | €37,504 | -€10,201 | -21.4% |
| Financial debts | 170/4 | €47,705 | €37,504 | -€10,201 | -21.4% |
| Amounts payable within one year | 42/48 | €48,821 | €51,616 | +€2,795 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €9,981 | €10,201 | +€220 | +2.2% |
| Trade debts | 44 | €656 | €669 | +€13 | +2.0% |
| Suppliers | 440/4 | €656 | €669 | +€13 | +2.0% |
| Taxes, remuneration and social security | 45 | €5,143 | €4,706 | -€437 | -8.5% |
| Taxes | 450/3 | €2,593 | €2,156 | -€437 | -16.9% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €33,040 | €36,040 | +€3,000 | +9.1% |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,350 | €12,307 | +€957 | +8.4% |
| Other operating charges | 640/8 | €702 | €1,162 | +€461 | +65.7% |
| Gross operating margin | 9900 | €57,407 | €27,587 | -€29,820 | -51.9% |
| Operating profit (loss) | 9901 | €45,356 | €14,118 | -€31,238 | -68.9% |
| Financial income | 75/76B | €182 | €210 | +€27 | +15.0% |
| Recurring financial income | 75 | €182 | €210 | +€27 | +15.0% |
| Financial charges | 65/66B | €3,314 | €3,737 | +€423 | +12.8% |
| Recurring financial charges | 65 | €3,314 | €3,737 | +€423 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €42,224 | €10,591 | -€31,634 | -74.9% |
| Income taxes | 67/77 | €14,277 | €3,616 | -€10,661 | -74.7% |
| Profit (loss) for the period | 9904 | €27,947 | €6,975 | -€20,973 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,947 | €6,975 | -€20,973 | -75.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.