BEAMIND: 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.
BEAMIND
Largest movements
- Cash -€27,002
down €27,002 (-57.2%), from €47,178 to €20,177
mainly Contributions, distributions and other (-€66,818) and Investment in fixed assets (net) (-€33,595)
- Tangible fixed assets +€16,038
up €16,038 (+25.7%), from €62,316 to €78,354
of which Furniture and vehicles: +€16,208
- Receivables within one year -€7,237
down €7,237 (-29.7%), from €24,343 to €17,106
of which Other amounts receivable: -€5,628
- Deferred charges and accrued income +€2,249
up €2,249 (+78.3%), from €2,871 to €5,120
- Other debts -€11,315
down €11,315 (-13.2%), from €85,590 to €74,275
- Debts after one year -€6,107
down €6,107 (-23.7%), from €25,716 to €19,609
- Tax, wage and social debts +€1,550
up €1,550 (+61.0%), from €2,540 to €4,090
- Gross operating margin +€29,427
up €29,427 (+38.4%), from €76,548 to €105,975
- Depreciation +€14,962
up €14,962 (+576.5%), from €2,595 to €17,557
- Taxes +€2,603
up €2,603 (+16.5%), from €15,826 to €18,430
- Financial charges +€1,207
up €1,207 (+278.8%), from €433 to €1,640
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 | €138,022 | €122,071 | -€15,951 | -11.6% |
| Fixed assets | 21/28 | €63,630 | €79,668 | +€16,038 | +25.2% |
| Tangible fixed assets | 22/27 | €62,316 | €78,354 | +€16,038 | +25.7% |
| Furniture and vehicles | 24 | €60,817 | €77,026 | +€16,208 | +26.7% |
| Other tangible fixed assets | 26 | €1,499 | €1,329 | -€170 | -11.3% |
| Financial fixed assets | 28 | €1,314 | €1,314 | = | 0.0% |
| Current assets | 29/58 | €74,392 | €42,402 | -€31,990 | -43.0% |
| Amounts receivable within one year | 40/41 | €24,343 | €17,106 | -€7,237 | -29.7% |
| Trade receivables | 40 | €18,144 | €16,535 | -€1,609 | -8.9% |
| Other amounts receivable | 41 | €6,198 | €570 | -€5,628 | -90.8% |
| Cash at bank and in hand | 54/58 | €47,178 | €20,177 | -€27,002 | -57.2% |
| Deferred charges and accrued income | 490/1 | €2,871 | €5,120 | +€2,249 | +78.3% |
| Total equity and liabilities | 10/49 | €138,022 | €122,071 | -€15,951 | -11.6% |
| Equity | 10/15 | €15,000 | €15,000 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €123,022 | €107,071 | -€15,951 | -13.0% |
| Amounts payable after more than one year | 17 | €25,716 | €19,609 | -€6,107 | -23.7% |
| Financial debts | 170/4 | €25,716 | €19,609 | -€6,107 | -23.7% |
| Amounts payable within one year | 42/48 | €97,306 | €87,462 | -€9,844 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €5,816 | €6,107 | +€290 | +5.0% |
| Trade debts | 44 | €3,360 | €2,990 | -€370 | -11.0% |
| Suppliers | 440/4 | €3,360 | €2,990 | -€370 | -11.0% |
| Taxes, remuneration and social security | 45 | €2,540 | €4,090 | +€1,550 | +61.0% |
| Taxes | 450/3 | €2,540 | €4,090 | +€1,550 | +61.0% |
| Other amounts payable | 47/48 | €85,590 | €74,275 | -€11,315 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,595 | €17,557 | +€14,962 | +576.5% |
| Other operating charges | 640/8 | €1,030 | €1,541 | +€511 | +49.6% |
| Gross operating margin | 9900 | €76,548 | €105,975 | +€29,427 | +38.4% |
| Operating profit (loss) | 9901 | €72,923 | €86,878 | +€13,955 | +19.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | +8025.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +8025.0% |
| Financial charges | 65/66B | €433 | €1,640 | +€1,207 | +278.8% |
| Recurring financial charges | 65 | €433 | €1,640 | +€1,207 | +278.8% |
| Profit (loss) for the period before taxes | 9903 | €72,490 | €85,247 | +€12,757 | +17.6% |
| Income taxes | 67/77 | €15,826 | €18,430 | +€2,603 | +16.5% |
| Profit (loss) for the period | 9904 | €56,664 | €66,818 | +€10,154 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,664 | €66,818 | +€10,154 | +17.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.