BEAM RE: 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 RE
Largest movements
- Receivables within one year -€71,707
down €71,707 (-34.7%), from €206,853 to €135,147
of which Trade receivables: -€71,563
- Cash +€33,199
up €33,199 (+508%), from €6,534 to €39,733
mainly Receivables within one year (+€71,707) and Debts after one year (+€5,250)
- Tangible fixed assets -€5,022
down €5,022 (-58.8%), from €8,535 to €3,512
of which Furniture and vehicles: -€4,278
- Trade debts -€32,963
down €32,963 (-99.5%), from €33,138 to €176
- Tax, wage and social debts -€18,606
down €18,606 (-84.3%), from €22,083 to €3,476
of which Taxes: -€13,533
- Debts after one year +€5,250
up €5,250 (+5.3%), from €100,000 to €105,250
- Profit (loss) carried forward +€2,372
up €2,372 (+4.5%), from €52,578 to €54,951
- Staff costs +€2,273
up €2,273 (+19.3%), from €11,798 to €14,070
- Financial charges -€1,512
down €1,512 (-54.5%), from €2,772 to €1,260
- Taxes +€672
up €672 (+101%), from €667 to €1,339
- Other operating charges +€629
up €629 (+478%), from €132 to €761
- Depreciation +€310
up €310 (+6.6%), from €4,712 to €5,022
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 | €232,374 | €186,828 | -€45,546 | -19.6% |
| Fixed assets | 21/28 | €14,135 | €9,112 | -€5,022 | -35.5% |
| Tangible fixed assets | 22/27 | €8,535 | €3,512 | -€5,022 | -58.8% |
| Plant, machinery and equipment | 23 | €3,290 | €2,545 | -€745 | -22.6% |
| Furniture and vehicles | 24 | €5,245 | €967 | -€4,278 | -81.6% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €218,240 | €177,716 | -€40,524 | -18.6% |
| Stocks and contracts in progress | 3 | €4,852 | €2,836 | -€2,016 | -41.5% |
| Stocks | 30/36 | €4,852 | €2,836 | -€2,016 | -41.5% |
| Amounts receivable within one year | 40/41 | €206,853 | €135,147 | -€71,707 | -34.7% |
| Trade receivables | 40 | €205,080 | €133,517 | -€71,563 | -34.9% |
| Other amounts receivable | 41 | €1,774 | €1,630 | -€144 | -8.1% |
| Cash at bank and in hand | 54/58 | €6,534 | €39,733 | +€33,199 | +508% |
| Total equity and liabilities | 10/49 | €232,374 | €186,828 | -€45,546 | -19.6% |
| Equity | 10/15 | €74,578 | €76,951 | +€2,372 | +3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €52,578 | €54,951 | +€2,372 | +4.5% |
| Amounts payable | 17/49 | €157,796 | €109,878 | -€47,918 | -30.4% |
| Amounts payable after more than one year | 17 | €100,000 | €105,250 | +€5,250 | +5.3% |
| Financial debts | 170/4 | €100,000 | €105,250 | +€5,250 | +5.3% |
| Amounts payable within one year | 42/48 | €57,796 | €4,628 | -€53,168 | -92.0% |
| Trade debts | 44 | €33,138 | €176 | -€32,963 | -99.5% |
| Suppliers | 440/4 | €33,138 | €176 | -€32,963 | -99.5% |
| Taxes, remuneration and social security | 45 | €22,083 | €3,476 | -€18,606 | -84.3% |
| Taxes | 450/3 | €15,515 | €1,983 | -€13,533 | -87.2% |
| Remuneration and social security | 454/9 | €6,567 | €1,493 | -€5,074 | -77.3% |
| Other amounts payable | 47/48 | €2,575 | €976 | -€1,599 | -62.1% |
| Remuneration, social security and pensions | 62 | €11,798 | €14,070 | +€2,273 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,712 | €5,022 | +€310 | +6.6% |
| Other operating charges | 640/8 | €132 | €761 | +€629 | +478% |
| Non-recurring operating charges | 66A | €3,750 | - | -€3,750 | |
| Gross operating margin | 9900 | €24,469 | €24,650 | +€181 | +0.7% |
| Operating profit (loss) | 9901 | €4,078 | €4,796 | +€718 | +17.6% |
| Financial income | 75/76B | €200 | €175 | -€24 | -12.2% |
| Recurring financial income | 75 | €200 | €175 | -€24 | -12.2% |
| Financial charges | 65/66B | €2,772 | €1,260 | -€1,512 | -54.5% |
| Recurring financial charges | 65 | €2,772 | €1,260 | -€1,512 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €1,505 | €3,711 | +€2,206 | +146% |
| Income taxes | 67/77 | €667 | €1,339 | +€672 | +101% |
| Profit (loss) for the period | 9904 | €838 | €2,372 | +€1,534 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €838 | €2,372 | +€1,534 | +183% |
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 25 October 2026 via checked.be.