BEAM: 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.
BEAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€503
down €503 (-0.4%), from -€111,789 to -€112,291
- Other debts +€477
up €477 (+0.3%), from €142,112 to €142,589
- Gross operating margin -€13
down €13 (-2.7%), from -€489 to -€503
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,026 | €41,026 | = | 0.0% |
| Current assets | 29/58 | €41,026 | €41,026 | = | 0.0% |
| Stocks and contracts in progress | 3 | €41,026 | €41,026 | = | 0.0% |
| Stocks | 30/36 | €41,026 | €41,026 | = | 0.0% |
| Total equity and liabilities | 10/49 | €41,026 | €41,026 | = | 0.0% |
| Equity | 10/15 | -€101,563 | -€102,065 | -€503 | -0.5% |
| Contributions | 10/11 | €10,226 | €10,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,789 | -€112,291 | -€503 | -0.4% |
| Amounts payable | 17/49 | €142,589 | €143,091 | +€503 | +0.4% |
| Amounts payable within one year | 42/48 | €142,589 | €143,091 | +€503 | +0.4% |
| Trade debts | 44 | €477 | €503 | +€26 | +5.3% |
| Suppliers | 440/4 | €477 | €503 | +€26 | +5.3% |
| Other amounts payable | 47/48 | €142,112 | €142,589 | +€477 | +0.3% |
| Gross operating margin | 9900 | -€489 | -€503 | -€13 | -2.7% |
| Operating profit (loss) | 9901 | -€489 | -€503 | -€13 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€489 | -€503 | -€13 | -2.7% |
| Profit (loss) for the period | 9904 | -€489 | -€503 | -€13 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€489 | -€503 | -€13 | -2.7% |
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 5 October 2026 via checked.be.