BEAMIT: 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.
BEAMIT
Largest movements
- Receivables within one year -€19,839
down €19,839 (-14.2%), from €139,488 to €119,649
of which Other amounts receivable: -€17,504
- Cash -€4,928
down €4,928 (-84.1%), from €5,859 to €932
mainly Other debts (-€33,403) and Tax, wage and social debts (-€1,709)
- Tangible fixed assets -€2,240
no longer reported in 2025 (was €2,240)
- Other debts -€33,403
no longer reported in 2025 (was €33,403)
- Profit (loss) carried forward +€4,654
up €4,654 (+12.6%), from €37,006 to €41,660
- Accrued charges and deferred income +€2,231
new in 2025: €2,231
- Trade debts +€1,950
up €1,950 (+86.7%), from €2,250 to €4,201
- Tax, wage and social debts -€1,709
down €1,709 (-33.1%), from €5,157 to €3,448
- Other operating charges -€15,344
down €15,344 (-70.8%), from €21,683 to €6,339
- Gross operating margin -€15,217
down €15,217 (-49.7%), from €30,637 to €15,420
- Financial charges -€718
down €718 (-28.2%), from €2,547 to €1,829
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 | €148,154 | €120,580 | -€27,574 | -18.6% |
| Fixed assets | 21/28 | €2,240 | - | -€2,240 | |
| Tangible fixed assets | 22/27 | €2,240 | - | -€2,240 | |
| Plant, machinery and equipment | 23 | €2,240 | - | -€2,240 | |
| Current assets | 29/58 | €145,914 | €120,580 | -€25,334 | -17.4% |
| Stocks and contracts in progress | 3 | €567 | - | -€567 | |
| Stocks | 30/36 | €567 | - | -€567 | |
| Amounts receivable within one year | 40/41 | €139,488 | €119,649 | -€19,839 | -14.2% |
| Trade receivables | 40 | €2,335 | - | -€2,335 | |
| Other amounts receivable | 41 | €137,152 | €119,649 | -€17,504 | -12.8% |
| Cash at bank and in hand | 54/58 | €5,859 | €932 | -€4,928 | -84.1% |
| Total equity and liabilities | 10/49 | €148,154 | €120,580 | -€27,574 | -18.6% |
| Equity | 10/15 | €99,006 | €103,660 | +€4,654 | +4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,006 | €41,660 | +€4,654 | +12.6% |
| Amounts payable | 17/49 | €49,148 | €16,920 | -€32,228 | -65.6% |
| Amounts payable within one year | 42/48 | €49,148 | €14,689 | -€34,459 | -70.1% |
| Financial debts | 43 | €8,338 | €7,041 | -€1,298 | -15.6% |
| Credit institutions | 430/8 | €8,338 | €7,041 | -€1,298 | -15.6% |
| Trade debts | 44 | €2,250 | €4,201 | +€1,950 | +86.7% |
| Suppliers | 440/4 | €2,250 | €4,201 | +€1,950 | +86.7% |
| Taxes, remuneration and social security | 45 | €5,157 | €3,448 | -€1,709 | -33.1% |
| Taxes | 450/3 | €5,157 | €3,448 | -€1,709 | -33.1% |
| Other amounts payable | 47/48 | €33,403 | - | -€33,403 | |
| Accrued charges and deferred income | 492/3 | - | €2,231 | +€2,231 | |
| Non-recurring operating income | 76A | €141 | - | -€141 | |
| Other operating charges | 640/8 | €21,683 | €6,339 | -€15,344 | -70.8% |
| Non-recurring operating charges | 66A | - | €854 | +€854 | |
| Gross operating margin | 9900 | €30,637 | €15,420 | -€15,217 | -49.7% |
| Operating profit (loss) | 9901 | €8,954 | €8,227 | -€727 | -8.1% |
| Financial charges | 65/66B | €2,547 | €1,829 | -€718 | -28.2% |
| Recurring financial charges | 65 | €2,547 | €1,829 | -€718 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €6,407 | €6,398 | -€9 | -0.1% |
| Income taxes | 67/77 | €1,855 | €1,743 | -€112 | -6.0% |
| Profit (loss) for the period | 9904 | €4,552 | €4,654 | +€103 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,552 | €4,654 | +€103 | +2.3% |
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 13 October 2026 via checked.be.