BEAN: what changed
Two fiscal 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.
BEAN
Largest movements
- Current investments -€106,027
down €106,027 (-15.6%), from €680,606 to €574,579
- Receivables within one year +€33,006
up €33,006 (+73.8%), from €44,703 to €77,708
of which Trade receivables: +€33,330
- Tangible fixed assets -€8,525
down €8,525 (-27.9%), from €30,589 to €22,064
of which Furniture and vehicles: -€8,019
- Other debts -€107,705
down €107,705 (-85.1%), from €126,498 to €18,794
- Reserves +€30,486
up €30,486 (+4.9%), from €620,523 to €651,009
- Gross operating margin +€49,849
up €49,849 (+35.7%), from €139,546 to €189,396
- Financial charges +€34,735
up €34,735 (+1001.8%), from €3,467 to €38,202
- Taxes +€11,741
up €11,741 (+28.1%), from €41,719 to €53,459
- Financial income +€7,999
up €7,999 (+51.7%), from €15,465 to €23,464
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 | €772,169 | €696,923 | -€75,246 | -9.7% |
| Fixed assets | 21/28 | €31,589 | €23,064 | -€8,525 | -27.0% |
| Tangible fixed assets | 22/27 | €30,589 | €22,064 | -€8,525 | -27.9% |
| Plant, machinery and equipment | 23 | €506 | €0 | -€506 | -100.0% |
| Furniture and vehicles | 24 | €30,083 | €22,064 | -€8,019 | -26.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €740,580 | €673,859 | -€66,721 | -9.0% |
| Amounts receivable within one year | 40/41 | €44,703 | €77,708 | +€33,006 | +73.8% |
| Trade receivables | 40 | €42,562 | €75,891 | +€33,330 | +78.3% |
| Other amounts receivable | 41 | €2,141 | €1,817 | -€324 | -15.1% |
| Current investments | 50/53 | €680,606 | €574,579 | -€106,027 | -15.6% |
| Cash at bank and in hand | 54/58 | €13,909 | €20,383 | +€6,473 | +46.5% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,189 | -€174 | -12.7% |
| Total equity and liabilities | 10/49 | €772,169 | €696,923 | -€75,246 | -9.7% |
| Equity | 10/15 | €632,923 | €663,409 | +€30,486 | +4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €620,523 | €651,009 | +€30,486 | +4.9% |
| Distributable reserves | 133 | €620,523 | €651,009 | +€30,486 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,245 | €33,514 | -€105,732 | -75.9% |
| Amounts payable within one year | 42/48 | €139,245 | €33,514 | -€105,732 | -75.9% |
| Financial debts | 43 | €398 | €409 | +€11 | +2.7% |
| Credit institutions | 430/8 | €398 | €409 | +€11 | +2.7% |
| Trade debts | 44 | €248 | €805 | +€557 | +224.5% |
| Suppliers | 440/4 | €248 | €805 | +€557 | +224.5% |
| Taxes, remuneration and social security | 45 | €12,101 | €13,506 | +€1,406 | +11.6% |
| Taxes | 450/3 | €12,101 | €13,506 | +€1,406 | +11.6% |
| Other amounts payable | 47/48 | €126,498 | €18,794 | -€107,705 | -85.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,455 | €8,525 | +€69 | +0.8% |
| Other operating charges | 640/8 | €762 | €718 | -€44 | -5.7% |
| Gross operating margin | 9900 | €139,546 | €189,396 | +€49,849 | +35.7% |
| Operating profit (loss) | 9901 | €130,329 | €180,153 | +€49,824 | +38.2% |
| Financial income | 75/76B | €15,465 | €23,464 | +€7,999 | +51.7% |
| Recurring financial income | 75 | €15,465 | €23,464 | +€7,999 | +51.7% |
| Financial charges | 65/66B | €3,467 | €38,202 | +€34,735 | +1001.8% |
| Recurring financial charges | 65 | €3,467 | €38,202 | +€34,735 | +1001.8% |
| Profit (loss) for the period before taxes | 9903 | €142,327 | €165,414 | +€23,087 | +16.2% |
| Income taxes | 67/77 | €41,719 | €53,459 | +€11,741 | +28.1% |
| Profit (loss) for the period | 9904 | €100,608 | €111,955 | +€11,347 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,608 | €111,955 | +€11,347 | +11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.