BEAMTRACKING: 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.
BEAMTRACKING
Largest movements
- Tangible fixed assets +€65,374
up €65,374 (+6,061%), from €1,079 to €66,452
of which Leasing and similar rights: +€65,675
- Cash -€11,817
down €11,817 (-31.1%), from €38,026 to €26,209
mainly Investment in fixed assets (net) (-€73,749) and Contributions, distributions and other (-€46,633)
- Receivables within one year +€2,024
up €2,024 (+8.1%), from €25,068 to €27,092
of which Other amounts receivable: +€3,677
- Debts after one year +€35,305
new in 2025: €35,305
- Current portion of long-term debt +€14,679
new in 2025: €14,679
- Other debts +€6,166
up €6,166 (+15.2%), from €40,467 to €46,633
- Gross operating margin +€15,937
up €15,937 (+30.2%), from €52,804 to €68,742
- Depreciation +€6,616
up €6,616 (+376%), from €1,760 to €8,376
- Financial charges +€1,238
up €1,238 (+1,399%), from €89 to €1,327
- Taxes +€1,141
up €1,141 (+10.4%), from €11,015 to €12,156
- Other operating charges -€716
down €716 (-53.5%), from €1,339 to €622
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 | €64,173 | €119,753 | +€55,581 | +86.6% |
| Fixed assets | 21/28 | €1,079 | €66,452 | +€65,374 | +6,061% |
| Tangible fixed assets | 22/27 | €1,079 | €66,452 | +€65,374 | +6,061% |
| Furniture and vehicles | 24 | €1,079 | €777 | -€301 | -27.9% |
| Leasing and similar rights | 25 | - | €65,675 | +€65,675 | |
| Current assets | 29/58 | €63,094 | €53,301 | -€9,793 | -15.5% |
| Amounts receivable within one year | 40/41 | €25,068 | €27,092 | +€2,024 | +8.1% |
| Trade receivables | 40 | €20,920 | €19,267 | -€1,653 | -7.9% |
| Other amounts receivable | 41 | €4,148 | €7,825 | +€3,677 | +88.6% |
| Cash at bank and in hand | 54/58 | €38,026 | €26,209 | -€11,817 | -31.1% |
| Total equity and liabilities | 10/49 | €64,173 | €119,753 | +€55,581 | +86.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €45,573 | €101,153 | +€55,581 | +122% |
| Amounts payable after more than one year | 17 | - | €35,305 | +€35,305 | |
| Financial debts | 170/4 | - | €35,305 | +€35,305 | |
| Amounts payable within one year | 42/48 | €45,573 | €65,849 | +€20,276 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | - | €14,679 | +€14,679 | |
| Trade debts | 44 | €4,091 | €3,366 | -€725 | -17.7% |
| Suppliers | 440/4 | €4,091 | €3,366 | -€725 | -17.7% |
| Taxes, remuneration and social security | 45 | €1,015 | €1,171 | +€156 | +15.3% |
| Taxes | 450/3 | €1,015 | €1,171 | +€156 | +15.3% |
| Other amounts payable | 47/48 | €40,467 | €46,633 | +€6,166 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,760 | €8,376 | +€6,616 | +376% |
| Other operating charges | 640/8 | €1,339 | €622 | -€716 | -53.5% |
| Gross operating margin | 9900 | €52,804 | €68,742 | +€15,937 | +30.2% |
| Operating profit (loss) | 9901 | €49,706 | €59,744 | +€10,038 | +20.2% |
| Financial income | 75/76B | €5 | €372 | +€367 | +8,004% |
| Recurring financial income | 75 | €5 | €372 | +€367 | +8,004% |
| Financial charges | 65/66B | €89 | €1,327 | +€1,238 | +1,399% |
| Recurring financial charges | 65 | €89 | €1,327 | +€1,238 | +1,399% |
| Profit (loss) for the period before taxes | 9903 | €49,622 | €58,789 | +€9,167 | +18.5% |
| Income taxes | 67/77 | €11,015 | €12,156 | +€1,141 | +10.4% |
| Profit (loss) for the period | 9904 | €38,607 | €46,633 | +€8,026 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,607 | €46,633 | +€8,026 | +20.8% |
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 24 October 2026 via checked.be.