Beams: 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.
Beams
Largest movements
- Receivables within one year +€93,487
up €93,487 (+27.7%), from €336,998 to €430,485
of which Trade receivables: +€76,298
- Cash +€36,676
up €36,676 (+311%), from €11,785 to €48,461
mainly Other debts (+€51,985) and Trade debts (+€38,870)
- Intangible fixed assets +€15,866
new in 2025: €15,866
- Deferred charges and accrued income +€6,793
up €6,793 (+2,122%), from €320 to €7,113
- Other debts +€51,985
up €51,985 (+26.4%), from €196,823 to €248,808
- Trade debts +€38,870
up €38,870 (+119%), from €32,785 to €71,654
- Tax, wage and social debts +€29,513
up €29,513 (+38.0%), from €77,669 to €107,181
of which Taxes: +€32,327
- Current portion of long-term debt +€27,230
new in 2025: €27,230
- Staff costs -€15,355
down €15,355 (-3.4%), from €453,646 to €438,291
- Gross operating margin -€7,784
down €7,784 (-1.6%), from €474,609 to €466,825
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 | €353,224 | €504,079 | +€150,855 | +42.7% |
| Fixed assets | 21/28 | €4,121 | €18,019 | +€13,898 | +337% |
| Intangible fixed assets | 21 | - | €15,866 | +€15,866 | |
| Tangible fixed assets | 22/27 | €2,846 | €879 | -€1,968 | -69.1% |
| Furniture and vehicles | 24 | €2,846 | €879 | -€1,968 | -69.1% |
| Financial fixed assets | 28 | €1,275 | €1,275 | = | 0.0% |
| Current assets | 29/58 | €349,103 | €486,059 | +€136,957 | +39.2% |
| Amounts receivable within one year | 40/41 | €336,998 | €430,485 | +€93,487 | +27.7% |
| Trade receivables | 40 | €196,573 | €272,871 | +€76,298 | +38.8% |
| Other amounts receivable | 41 | €140,425 | €157,614 | +€17,189 | +12.2% |
| Cash at bank and in hand | 54/58 | €11,785 | €48,461 | +€36,676 | +311% |
| Deferred charges and accrued income | 490/1 | €320 | €7,113 | +€6,793 | +2,122% |
| Total equity and liabilities | 10/49 | €353,224 | €504,079 | +€150,855 | +42.7% |
| Equity | 10/15 | €45,524 | €49,205 | +€3,682 | +8.1% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,476 | -€155,795 | +€3,682 | +2.3% |
| Amounts payable | 17/49 | €307,700 | €454,874 | +€147,173 | +47.8% |
| Amounts payable within one year | 42/48 | €307,277 | €454,874 | +€147,597 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | - | €27,230 | +€27,230 | |
| Trade debts | 44 | €32,785 | €71,654 | +€38,870 | +119% |
| Suppliers | 440/4 | €32,785 | €71,654 | +€38,870 | +119% |
| Taxes, remuneration and social security | 45 | €77,669 | €107,181 | +€29,513 | +38.0% |
| Taxes | 450/3 | €30,370 | €62,697 | +€32,327 | +106% |
| Remuneration and social security | 454/9 | €47,298 | €44,484 | -€2,814 | -5.9% |
| Other amounts payable | 47/48 | €196,823 | €248,808 | +€51,985 | +26.4% |
| Accrued charges and deferred income | 492/3 | €424 | - | -€424 | |
| Remuneration, social security and pensions | 62 | €453,646 | €438,291 | -€15,355 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,689 | €2,902 | -€2,787 | -49.0% |
| Other operating charges | 640/8 | €623 | €1,180 | +€558 | +89.6% |
| Gross operating margin | 9900 | €474,609 | €466,825 | -€7,784 | -1.6% |
| Operating profit (loss) | 9901 | €14,651 | €24,452 | +€9,800 | +66.9% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €14,604 | €19,049 | +€4,445 | +30.4% |
| Recurring financial charges | 65 | €14,604 | €19,049 | +€4,445 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €47 | €5,420 | +€5,373 | +11,400% |
| Income taxes | 67/77 | €1,753 | €1,738 | -€15 | -0.8% |
| Profit (loss) for the period | 9904 | -€1,706 | €3,682 | +€5,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,706 | €3,682 | +€5,388 |
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 17 October 2026 via checked.be.