BEALO & CO: 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.
BEALO & CO
Largest movements
- Tangible fixed assets -€32,285
down €32,285 (-7.4%), from €437,238 to €404,953
of which Land and buildings: -€17,066
- Cash +€24,632
new in 2024: €24,632
mainly Depreciation (+€32,285) and Net result for the year (+€22,668)
- Deferred charges and accrued income -€19,446
down €19,446 (-99.4%), from €19,558 to €112
- Other debts -€36,780
down €36,780 (-74.8%), from €49,159 to €12,380
- Profit (loss) carried forward +€12,668
up €12,668 (+44.2%), from €28,688 to €41,356
- Tax, wage and social debts +€9,435
up €9,435 (+46.8%), from €20,147 to €29,582
of which Taxes: +€13,164
- Current portion of long-term debt -€6,524
down €6,524 (-14.6%), from €44,687 to €38,163
- Debts after one year -€5,663
down €5,663 (-1.6%), from €345,787 to €340,123
- Taxes +€17,284
up €17,284 (+107%), from €16,175 to €33,459
- Staff costs +€15,579
up €15,579 (+225%), from €6,934 to €22,512
- Depreciation +€6,993
up €6,993 (+27.6%), from €25,292 to €32,285
- Gross operating margin +€5,521
up €5,521 (+4.6%), from €120,109 to €125,630
- Financial charges -€3,393
down €3,393 (-23.2%), from €14,651 to €11,258
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.
Derived cash bridge
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 | €554,309 | €526,837 | -€27,471 | -5.0% |
| Fixed assets | 21/28 | €437,238 | €404,953 | -€32,285 | -7.4% |
| Tangible fixed assets | 22/27 | €437,238 | €404,953 | -€32,285 | -7.4% |
| Land and buildings | 22 | €364,013 | €346,947 | -€17,066 | -4.7% |
| Furniture and vehicles | 24 | €73,224 | €58,006 | -€15,219 | -20.8% |
| Current assets | 29/58 | €117,071 | €121,884 | +€4,813 | +4.1% |
| Amounts receivable within one year | 40/41 | €97,513 | €97,141 | -€372 | -0.4% |
| Trade receivables | 40 | €68,435 | €67,663 | -€772 | -1.1% |
| Other amounts receivable | 41 | €29,078 | €29,478 | +€400 | +1.4% |
| Cash at bank and in hand | 54/58 | - | €24,632 | +€24,632 | |
| Deferred charges and accrued income | 490/1 | €19,558 | €112 | -€19,446 | -99.4% |
| Total equity and liabilities | 10/49 | €554,309 | €526,837 | -€27,471 | -5.0% |
| Equity | 10/15 | €88,688 | €101,356 | +€12,668 | +14.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,688 | €41,356 | +€12,668 | +44.2% |
| Amounts payable | 17/49 | €465,621 | €425,481 | -€40,140 | -8.6% |
| Amounts payable after more than one year | 17 | €345,787 | €340,123 | -€5,663 | -1.6% |
| Financial debts | 170/4 | €345,787 | €340,123 | -€5,663 | -1.6% |
| Amounts payable within one year | 42/48 | €119,690 | €85,358 | -€34,332 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €44,687 | €38,163 | -€6,524 | -14.6% |
| Trade debts | 44 | €5,697 | €5,233 | -€464 | -8.1% |
| Suppliers | 440/4 | €5,697 | €5,233 | -€464 | -8.1% |
| Taxes, remuneration and social security | 45 | €20,147 | €29,582 | +€9,435 | +46.8% |
| Taxes | 450/3 | €15,801 | €28,966 | +€13,164 | +83.3% |
| Remuneration and social security | 454/9 | €4,346 | €617 | -€3,729 | -85.8% |
| Other amounts payable | 47/48 | €49,159 | €12,380 | -€36,780 | -74.8% |
| Accrued charges and deferred income | 492/3 | €144 | - | -€144 | |
| Remuneration, social security and pensions | 62 | €6,934 | €22,512 | +€15,579 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,292 | €32,285 | +€6,993 | +27.6% |
| Other operating charges | 640/8 | €4,169 | €3,447 | -€723 | -17.3% |
| Gross operating margin | 9900 | €120,109 | €125,630 | +€5,521 | +4.6% |
| Operating profit (loss) | 9901 | €83,714 | €67,386 | -€16,328 | -19.5% |
| Financial charges | 65/66B | €14,651 | €11,258 | -€3,393 | -23.2% |
| Recurring financial charges | 65 | €14,651 | €11,258 | -€3,393 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €69,062 | €56,127 | -€12,935 | -18.7% |
| Income taxes | 67/77 | €16,175 | €33,459 | +€17,284 | +107% |
| Profit (loss) for the period | 9904 | €52,888 | €22,668 | -€30,220 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,888 | €22,668 | -€30,220 | -57.1% |
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 16 October 2026 via checked.be.