BEAPRO: 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.
BEAPRO
Largest movements
- Cash -€58,511
down €58,511 (-51.4%), from €113,906 to €55,395
mainly Contributions, distributions and other (-€127,873) and Receivables within one year (-€2,557)
- Receivables within one year +€2,557
up €2,557 (+14.2%), from €18,025 to €20,582
of which Trade receivables: +€5,733
- Reserves -€65,052
down €65,052 (-50.9%), from €127,873 to €62,821
- Tax, wage and social debts +€9,732
up €9,732 (+973.2%), from €1,000 to €10,732
- Gross operating margin +€26,490
up €26,490 (+40.2%), from €65,877 to €92,367
- Taxes +€11,857
up €11,857 (+92.1%), from €12,875 to €24,732
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 | €153,528 | €97,826 | -€55,702 | -36.3% |
| Fixed assets | 21/28 | €13,965 | €13,273 | -€692 | -5.0% |
| Tangible fixed assets | 22/27 | €13,965 | €13,273 | -€692 | -5.0% |
| Plant, machinery and equipment | 23 | €2,231 | €1,526 | -€705 | -31.6% |
| Furniture and vehicles | 24 | - | €1,305 | +€1,305 | |
| Other tangible fixed assets | 26 | €11,734 | €10,443 | -€1,292 | -11.0% |
| Current assets | 29/58 | €139,563 | €84,553 | -€55,010 | -39.4% |
| Amounts receivable within one year | 40/41 | €18,025 | €20,582 | +€2,557 | +14.2% |
| Trade receivables | 40 | €7,725 | €13,458 | +€5,733 | +74.2% |
| Other amounts receivable | 41 | €10,300 | €7,125 | -€3,175 | -30.8% |
| Cash at bank and in hand | 54/58 | €113,906 | €55,395 | -€58,511 | -51.4% |
| Deferred charges and accrued income | 490/1 | €7,632 | €8,576 | +€944 | +12.4% |
| Total equity and liabilities | 10/49 | €153,528 | €97,826 | -€55,702 | -36.3% |
| Equity | 10/15 | €132,873 | €67,821 | -€65,052 | -49.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €127,873 | €62,821 | -€65,052 | -50.9% |
| Distributable reserves | 133 | €127,873 | €62,821 | -€65,052 | -50.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,655 | €30,005 | +€9,350 | +45.3% |
| Amounts payable within one year | 42/48 | €11,486 | €21,452 | +€9,966 | +86.8% |
| Trade debts | 44 | €500 | €362 | -€138 | -27.7% |
| Suppliers | 440/4 | €500 | €362 | -€138 | -27.7% |
| Taxes, remuneration and social security | 45 | €1,000 | €10,732 | +€9,732 | +973.2% |
| Taxes | 450/3 | €1,000 | €10,732 | +€9,732 | +973.2% |
| Other amounts payable | 47/48 | €9,986 | €10,358 | +€372 | +3.7% |
| Accrued charges and deferred income | 492/3 | €9,169 | €8,553 | -€615 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746 | €2,641 | +€896 | +51.3% |
| Other operating charges | 640/8 | €725 | €798 | +€73 | +10.1% |
| Gross operating margin | 9900 | €65,877 | €92,367 | +€26,490 | +40.2% |
| Operating profit (loss) | 9901 | €63,406 | €88,927 | +€25,521 | +40.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,440 | €1,374 | -€66 | -4.6% |
| Recurring financial charges | 65 | €1,440 | €1,374 | -€66 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €61,966 | €87,553 | +€25,587 | +41.3% |
| Income taxes | 67/77 | €12,875 | €24,732 | +€11,857 | +92.1% |
| Profit (loss) for the period | 9904 | €49,091 | €62,821 | +€13,731 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,091 | €62,821 | +€13,731 | +28.0% |
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.