Bean-Yam: 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.
Bean-Yam
Largest movements
- Tangible fixed assets +€26,909
up €26,909 (+64.4%), from €41,812 to €68,722
of which Plant, machinery and equipment: +€20,202
- Cash -€1,656
down €1,656 (-49.1%), from €3,374 to €1,718
mainly Investment in fixed assets (net) (-€26,909) and Trade debts (-€1,060)
- Receivables within one year -€870
down €870 (-18.5%), from €4,704 to €3,834
of which Other amounts receivable: -€3,389
- Other debts +€8,039
up €8,039 (+348%), from €2,307 to €10,346
- Current portion of long-term debt +€5,807
up €5,807 (+77.7%), from €7,475 to €13,283
- Debts after one year +€5,658
up €5,658 (+11.5%), from €49,208 to €54,866
- Short-term financial debts +€4,574
new in 2025: €4,574
- Tax, wage and social debts +€1,321
new in 2025: €1,321
- Depreciation -€6,360
no longer reported in 2025 (was €6,360)
- Gross operating margin +€5,170
up €5,170, from -€2,052 to €3,117
- Other operating charges -€489
down €489 (-53.4%), from €915 to €426
- Financial charges -€41
down €41 (-1.5%), from €2,690 to €2,649
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 | €55,490 | €79,873 | +€24,383 | +43.9% |
| Fixed assets | 21/28 | €47,412 | €74,322 | +€26,909 | +56.8% |
| Tangible fixed assets | 22/27 | €41,812 | €68,722 | +€26,909 | +64.4% |
| Plant, machinery and equipment | 23 | €19,236 | €39,437 | +€20,202 | +105% |
| Furniture and vehicles | 24 | €6,259 | €6,259 | = | 0.0% |
| Other tangible fixed assets | 26 | €16,318 | €23,025 | +€6,708 | +41.1% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €8,078 | €5,552 | -€2,526 | -31.3% |
| Amounts receivable within one year | 40/41 | €4,704 | €3,834 | -€870 | -18.5% |
| Trade receivables | 40 | €1,315 | €3,834 | +€2,519 | +191% |
| Other amounts receivable | 41 | €3,389 | - | -€3,389 | |
| Cash at bank and in hand | 54/58 | €3,374 | €1,718 | -€1,656 | -49.1% |
| Total equity and liabilities | 10/49 | €55,490 | €79,873 | +€24,383 | +43.9% |
| Equity | 10/15 | -€10,016 | -€9,972 | +€44 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,016 | -€11,972 | +€44 | +0.4% |
| Amounts payable | 17/49 | €65,507 | €89,846 | +€24,339 | +37.2% |
| Amounts payable after more than one year | 17 | €49,208 | €54,866 | +€5,658 | +11.5% |
| Financial debts | 170/4 | €49,208 | €54,866 | +€5,658 | +11.5% |
| Amounts payable within one year | 42/48 | €16,298 | €34,980 | +€18,681 | +115% |
| Current portion of amounts payable after more than one year | 42 | €7,475 | €13,283 | +€5,807 | +77.7% |
| Financial debts | 43 | - | €4,574 | +€4,574 | |
| Credit institutions | 430/8 | - | €4,574 | +€4,574 | |
| Trade debts | 44 | €6,516 | €5,455 | -€1,060 | -16.3% |
| Suppliers | 440/4 | €6,516 | €5,455 | -€1,060 | -16.3% |
| Taxes, remuneration and social security | 45 | - | €1,321 | +€1,321 | |
| Taxes | 450/3 | - | €1,321 | +€1,321 | |
| Other amounts payable | 47/48 | €2,307 | €10,346 | +€8,039 | +348% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,360 | - | -€6,360 | |
| Other operating charges | 640/8 | €915 | €426 | -€489 | -53.4% |
| Gross operating margin | 9900 | -€2,052 | €3,117 | +€5,170 | |
| Operating profit (loss) | 9901 | -€9,328 | €2,691 | +€12,019 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +29.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +29.1% |
| Financial charges | 65/66B | €2,690 | €2,649 | -€41 | -1.5% |
| Recurring financial charges | 65 | €2,690 | €2,649 | -€41 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,016 | €44 | +€12,060 | |
| Profit (loss) for the period | 9904 | -€12,016 | €44 | +€12,060 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,016 | €44 | +€12,060 |
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 18 October 2026 via checked.be.