BEAM LITE: 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 LITE
Largest movements
- Cash +€24,013
up €24,013 (+89.4%), from €26,856 to €50,869
mainly Net result for the year (+€30,861) and Depreciation (+€13,154)
- Reserves +€35,000
up €35,000 (+25.0%), from €140,000 to €175,000
- Debts after one year -€11,092
down €11,092 (-11.9%), from €93,221 to €82,129
- Profit (loss) carried forward -€4,139
down €4,139 (-97.8%), from €4,231 to €93
- Tax, wage and social debts +€3,483
up €3,483 (+45.2%), from €7,708 to €11,190
of which Taxes: +€3,678
- Taxes -€14,372
down €14,372 (-65.4%), from €21,986 to €7,614
- Depreciation +€3,796
up €3,796 (+40.6%), from €9,358 to €13,154
- Gross operating margin +€986
up €986 (+1.8%), from €55,686 to €56,672
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 | €278,441 | €302,979 | +€24,538 | +8.8% |
| Fixed assets | 21/28 | €250,933 | €248,678 | -€2,255 | -0.9% |
| Tangible fixed assets | 22/27 | €250,433 | €248,178 | -€2,255 | -0.9% |
| Land and buildings | 22 | €231,771 | €224,969 | -€6,801 | -2.9% |
| Plant, machinery and equipment | 23 | €18,206 | €22,955 | +€4,750 | +26.1% |
| Furniture and vehicles | 24 | €457 | €253 | -€204 | -44.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €27,507 | €54,301 | +€26,794 | +97.4% |
| Amounts receivable within one year | 40/41 | €651 | €1,413 | +€762 | +116.9% |
| Trade receivables | 40 | €651 | €1,413 | +€762 | +116.9% |
| Cash at bank and in hand | 54/58 | €26,856 | €50,869 | +€24,013 | +89.4% |
| Deferred charges and accrued income | 490/1 | - | €2,019 | +€2,019 | |
| Total equity and liabilities | 10/49 | €278,441 | €302,979 | +€24,538 | +8.8% |
| Equity | 10/15 | €164,691 | €195,553 | +€30,861 | +18.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €140,000 | €175,000 | +€35,000 | +25.0% |
| Distributable reserves | 133 | €140,000 | €175,000 | +€35,000 | +25.0% |
| Profit (loss) carried forward | 14 | €4,231 | €93 | -€4,139 | -97.8% |
| Amounts payable | 17/49 | €113,749 | €107,426 | -€6,323 | -5.6% |
| Amounts payable after more than one year | 17 | €93,221 | €82,129 | -€11,092 | -11.9% |
| Financial debts | 170/4 | €93,221 | €82,129 | -€11,092 | -11.9% |
| Amounts payable within one year | 42/48 | €20,196 | €25,297 | +€5,101 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €11,550 | €11,092 | -€459 | -4.0% |
| Trade debts | 44 | €938 | €3,015 | +€2,077 | +221.3% |
| Suppliers | 440/4 | €938 | €3,015 | +€2,077 | +221.3% |
| Taxes, remuneration and social security | 45 | €7,708 | €11,190 | +€3,483 | +45.2% |
| Taxes | 450/3 | €7,513 | €11,190 | +€3,678 | +49.0% |
| Remuneration and social security | 454/9 | €195 | - | -€195 | |
| Accrued charges and deferred income | 492/3 | €332 | - | -€332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,358 | €13,154 | +€3,796 | +40.6% |
| Other operating charges | 640/8 | €1,146 | €1,183 | +€37 | +3.2% |
| Gross operating margin | 9900 | €55,686 | €56,672 | +€986 | +1.8% |
| Operating profit (loss) | 9901 | €45,181 | €42,335 | -€2,847 | -6.3% |
| Financial income | 75/76B | €126 | - | -€126 | |
| Recurring financial income | 75 | €126 | - | -€126 | |
| Financial charges | 65/66B | €4,257 | €3,859 | -€398 | -9.3% |
| Recurring financial charges | 65 | €4,257 | €3,859 | -€398 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €41,050 | €38,475 | -€2,575 | -6.3% |
| Income taxes | 67/77 | €21,986 | €7,614 | -€14,372 | -65.4% |
| Profit (loss) for the period | 9904 | €19,064 | €30,861 | +€11,797 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,064 | €30,861 | +€11,797 | +61.9% |
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 6 October 2026 via checked.be.