Beans: 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.
Beans
Largest movements
- Cash -€82,816
down €82,816 (-86.6%), from €95,627 to €12,811
mainly Contributions, distributions and other (-€210,000) and Tax, wage and social debts (-€26,201)
- Receivables after one year -€40,000
no longer reported in 2025 (was €40,000)
- Tangible fixed assets +€12,531
up €12,531 (+637.1%), from €1,967 to €14,498
of which Other tangible fixed assets: +€13,013
- Current investments -€4,577
down €4,577 (-7.6%), from €60,049 to €55,472
- Reserves -€137,543
down €137,543 (-87.3%), from €157,514 to €19,971
- Other debts +€46,574
up €46,574 (+8116.2%), from €574 to €47,148
- Tax, wage and social debts -€26,201
down €26,201 (-64.0%), from €40,939 to €14,738
- Gross operating margin +€25,200
up €25,200 (+37.0%), from €68,052 to €93,252
- Taxes +€4,718
up €4,718 (+32.0%), from €14,737 to €19,455
- Financial charges +€1,697
up €1,697 (+1031.7%), from €164 to €1,861
- Depreciation +€1,214
up €1,214 (+348.4%), from €349 to €1,563
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 | €202,906 | €88,227 | -€114,679 | -56.5% |
| Fixed assets | 21/28 | €1,967 | €14,498 | +€12,531 | +637.1% |
| Tangible fixed assets | 22/27 | €1,967 | €14,498 | +€12,531 | +637.1% |
| Furniture and vehicles | 24 | €1,967 | €1,485 | -€482 | -24.5% |
| Other tangible fixed assets | 26 | - | €13,013 | +€13,013 | |
| Current assets | 29/58 | €200,939 | €73,729 | -€127,210 | -63.3% |
| Amounts receivable after more than one year | 29 | €40,000 | - | -€40,000 | |
| Trade receivables | 290 | €40,000 | - | -€40,000 | |
| Amounts receivable within one year | 40/41 | €2,280 | €2,904 | +€624 | +27.4% |
| Trade receivables | 40 | €2,280 | €2,904 | +€624 | +27.4% |
| Current investments | 50/53 | €60,049 | €55,472 | -€4,577 | -7.6% |
| Cash at bank and in hand | 54/58 | €95,627 | €12,811 | -€82,816 | -86.6% |
| Deferred charges and accrued income | 490/1 | €2,984 | €2,542 | -€442 | -14.8% |
| Total equity and liabilities | 10/49 | €202,906 | €88,227 | -€114,679 | -56.5% |
| Equity | 10/15 | €159,514 | €21,971 | -€137,543 | -86.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €157,514 | €19,971 | -€137,543 | -87.3% |
| Distributable reserves | 133 | €157,514 | €19,971 | -€137,543 | -87.3% |
| Amounts payable | 17/49 | €43,392 | €66,256 | +€22,864 | +52.7% |
| Amounts payable within one year | 42/48 | €43,392 | €64,567 | +€21,175 | +48.8% |
| Trade debts | 44 | €1,879 | €2,681 | +€802 | +42.7% |
| Suppliers | 440/4 | €1,879 | €2,681 | +€802 | +42.7% |
| Taxes, remuneration and social security | 45 | €40,939 | €14,738 | -€26,201 | -64.0% |
| Taxes | 450/3 | €40,939 | €14,738 | -€26,201 | -64.0% |
| Other amounts payable | 47/48 | €574 | €47,148 | +€46,574 | +8116.2% |
| Accrued charges and deferred income | 492/3 | - | €1,689 | +€1,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €1,563 | +€1,214 | +348.4% |
| Other operating charges | 640/8 | €580 | €520 | -€61 | -10.5% |
| Gross operating margin | 9900 | €68,052 | €93,252 | +€25,200 | +37.0% |
| Operating profit (loss) | 9901 | €67,123 | €91,169 | +€24,046 | +35.8% |
| Financial income | 75/76B | €1,999 | €2,604 | +€605 | +30.3% |
| Recurring financial income | 75 | €1,999 | €2,604 | +€605 | +30.3% |
| Financial charges | 65/66B | €164 | €1,861 | +€1,697 | +1031.7% |
| Recurring financial charges | 65 | €164 | €1,861 | +€1,697 | +1031.7% |
| Profit (loss) for the period before taxes | 9903 | €68,957 | €91,912 | +€22,955 | +33.3% |
| Income taxes | 67/77 | €14,737 | €19,455 | +€4,718 | +32.0% |
| Profit (loss) for the period | 9904 | €54,220 | €72,457 | +€18,237 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,220 | €72,457 | +€18,237 | +33.6% |
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.