BEANJULU: 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.
BEANJULU
Largest movements
- Cash +€23,321
up €23,321 (+30.6%), from €76,330 to €99,651
mainly Net result for the year (+€17,042) and Depreciation (+€6,639)
- Tangible fixed assets -€5,840
down €5,840 (-4.0%), from €147,425 to €141,585
of which Land and buildings: -€6,090
- Reserves +€17,042
up €17,042 (+8.6%), from €198,333 to €215,375
- Gross operating margin -€8,853
down €8,853 (-19.3%), from €45,979 to €37,126
- Taxes -€4,097
down €4,097 (-33.6%), from €12,211 to €8,113
- Financial income +€748
up €748 (+650.5%), from €115 to €863
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 | €225,888 | €243,526 | +€17,638 | +7.8% |
| Fixed assets | 21/28 | €147,425 | €141,585 | -€5,840 | -4.0% |
| Tangible fixed assets | 22/27 | €147,425 | €141,585 | -€5,840 | -4.0% |
| Land and buildings | 22 | €145,530 | €139,440 | -€6,090 | -4.2% |
| Plant, machinery and equipment | 23 | €1,895 | €1,463 | -€432 | -22.8% |
| Furniture and vehicles | 24 | - | €682 | +€682 | |
| Current assets | 29/58 | €78,463 | €101,941 | +€23,478 | +29.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €76,330 | €99,651 | +€23,321 | +30.6% |
| Deferred charges and accrued income | 490/1 | €2,132 | €2,290 | +€157 | +7.4% |
| Total equity and liabilities | 10/49 | €225,888 | €243,526 | +€17,638 | +7.8% |
| Equity | 10/15 | €216,933 | €233,975 | +€17,042 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,333 | €215,375 | +€17,042 | +8.6% |
| Distributable reserves | 133 | €198,333 | €215,375 | +€17,042 | +8.6% |
| Amounts payable | 17/49 | €8,955 | €9,551 | +€596 | +6.7% |
| Amounts payable after more than one year | 17 | €2,320 | €1,450 | -€870 | -37.5% |
| Other amounts payable | 178/9 | €2,320 | €1,450 | -€870 | -37.5% |
| Amounts payable within one year | 42/48 | €6,162 | €7,131 | +€969 | +15.7% |
| Trade debts | 44 | - | €50 | +€50 | |
| Suppliers | 440/4 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €4,744 | €5,598 | +€854 | +18.0% |
| Taxes | 450/3 | €4,744 | €5,598 | +€854 | +18.0% |
| Other amounts payable | 47/48 | €1,419 | €1,483 | +€65 | +4.6% |
| Accrued charges and deferred income | 492/3 | €473 | €969 | +€497 | +105.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,186 | €6,639 | +€453 | +7.3% |
| Other operating charges | 640/8 | €5,633 | €6,076 | +€443 | +7.9% |
| Gross operating margin | 9900 | €45,979 | €37,126 | -€8,853 | -19.3% |
| Operating profit (loss) | 9901 | €34,160 | €24,411 | -€9,749 | -28.5% |
| Financial income | 75/76B | €115 | €863 | +€748 | +650.5% |
| Recurring financial income | 75 | €115 | €863 | +€748 | +650.5% |
| Financial charges | 65/66B | €105 | €118 | +€14 | +12.9% |
| Recurring financial charges | 65 | €105 | €118 | +€14 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €34,170 | €25,156 | -€9,015 | -26.4% |
| Income taxes | 67/77 | €12,211 | €8,113 | -€4,097 | -33.6% |
| Profit (loss) for the period | 9904 | €21,960 | €17,042 | -€4,917 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,960 | €17,042 | -€4,917 | -22.4% |
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 7 October 2026 via checked.be.