BEAM: 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.
BEAM
Largest movements
- Cash -€52,563
down €52,563 (-68.0%), from €77,329 to €24,766
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€1,075)
- Reserves -€60,000
down €60,000 (-16.4%), from €366,447 to €306,447
of which Distributable reserves: -€60,000
- Profit (loss) carried forward +€8,353
up €8,353 (+34.6%), from -€24,161 to -€15,808
- Financial income +€7,643
up €7,643 (+206%), from €3,708 to €11,350
- Other operating charges -€699
down €699 (-53.9%), from €1,296 to €597
- Financial charges -€114
down €114 (-49.0%), from €232 to €118
- Depreciation +€103
up €103 (+531%), from €19 to €123
- Gross operating margin -€77
down €77 (-3.7%), from -€2,083 to -€2,159
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 | €404,277 | €352,364 | -€51,913 | -12.8% |
| Fixed assets | 21/28 | €22,974 | €23,926 | +€952 | +4.1% |
| Tangible fixed assets | 22/27 | €349 | €226 | -€123 | -35.2% |
| Furniture and vehicles | 24 | €349 | €226 | -€123 | -35.2% |
| Financial fixed assets | 28 | €22,625 | €23,700 | +€1,075 | +4.8% |
| Current assets | 29/58 | €381,303 | €328,438 | -€52,866 | -13.9% |
| Amounts receivable within one year | 40/41 | €3,974 | €3,671 | -€302 | -7.6% |
| Other amounts receivable | 41 | €3,974 | €3,671 | -€302 | -7.6% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,329 | €24,766 | -€52,563 | -68.0% |
| Total equity and liabilities | 10/49 | €404,277 | €352,364 | -€51,913 | -12.8% |
| Equity | 10/15 | €403,786 | €352,139 | -€51,647 | -12.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €366,447 | €306,447 | -€60,000 | -16.4% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €347,847 | €287,847 | -€60,000 | -17.2% |
| Profit (loss) carried forward | 14 | -€24,161 | -€15,808 | +€8,353 | +34.6% |
| Amounts payable | 17/49 | €491 | €224 | -€266 | -54.2% |
| Amounts payable after more than one year | 17 | €261 | €97 | -€163 | -62.7% |
| Other amounts payable | 178/9 | €261 | €97 | -€163 | -62.7% |
| Amounts payable within one year | 42/48 | €230 | €127 | -€103 | -44.7% |
| Trade debts | 44 | - | €127 | +€127 | |
| Suppliers | 440/4 | - | €127 | +€127 | |
| Taxes, remuneration and social security | 45 | €230 | - | -€230 | |
| Taxes | 450/3 | €230 | - | -€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €123 | +€103 | +531% |
| Other operating charges | 640/8 | €1,296 | €597 | -€699 | -53.9% |
| Gross operating margin | 9900 | -€2,083 | -€2,159 | -€77 | -3.7% |
| Operating profit (loss) | 9901 | -€3,398 | -€2,879 | +€519 | +15.3% |
| Financial income | 75/76B | €3,708 | €11,350 | +€7,643 | +206% |
| Recurring financial income | 75 | €3,708 | €11,350 | +€7,643 | +206% |
| Financial charges | 65/66B | €232 | €118 | -€114 | -49.0% |
| Recurring financial charges | 65 | €232 | €118 | -€114 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €77 | €8,353 | +€8,276 | +10,760% |
| Profit (loss) for the period | 9904 | €77 | €8,353 | +€8,276 | +10,760% |
| Profit (loss) for the period to be appropriated | 9905 | €77 | €8,353 | +€8,276 | +10,760% |
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 20 October 2026 via checked.be.