BEARDITTI: 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.
BEARDITTI
Largest movements
- Stocks and contracts +€11,476
up €11,476 (+10.8%), from €106,246 to €117,722
- Receivables within one year +€3,523
up €3,523 (+94.3%), from €3,735 to €7,258
of which Trade receivables: +€5,862
- Other debts +€11,761
up €11,761 (+9.1%), from €129,873 to €141,634
- Profit (loss) carried forward +€2,705
up €2,705 (+6.0%), from -€45,027 to -€42,322
- Gross operating margin +€27,867
up €27,867, from -€17,935 to €9,932
- Write-downs -€12,316
no longer reported in 2025 (was €12,316)
- Other operating charges +€3,735
up €3,735 (+383.0%), from €975 to €4,710
- Depreciation -€1,355
down €1,355 (-35.9%), from €3,777 to €2,422
- Financial charges -€538
down €538 (-85.1%), from €633 to €94
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 | €113,396 | €127,470 | +€14,074 | +12.4% |
| Fixed assets | 21/28 | €2,611 | €1,458 | -€1,152 | -44.1% |
| Tangible fixed assets | 22/27 | €2,611 | €1,458 | -€1,152 | -44.1% |
| Furniture and vehicles | 24 | €2,611 | €1,458 | -€1,152 | -44.1% |
| Current assets | 29/58 | €110,786 | €126,012 | +€15,226 | +13.7% |
| Stocks and contracts in progress | 3 | €106,246 | €117,722 | +€11,476 | +10.8% |
| Stocks | 30/36 | €106,246 | €117,722 | +€11,476 | +10.8% |
| Amounts receivable within one year | 40/41 | €3,735 | €7,258 | +€3,523 | +94.3% |
| Trade receivables | 40 | €1,396 | €7,258 | +€5,862 | +420.0% |
| Other amounts receivable | 41 | €2,339 | - | -€2,339 | |
| Cash at bank and in hand | 54/58 | €532 | €1,032 | +€500 | +94.1% |
| Deferred charges and accrued income | 490/1 | €273 | - | -€273 | |
| Total equity and liabilities | 10/49 | €113,396 | €127,470 | +€14,074 | +12.4% |
| Equity | 10/15 | -€20,027 | -€17,322 | +€2,705 | +13.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€45,027 | -€42,322 | +€2,705 | +6.0% |
| Amounts payable | 17/49 | €133,423 | €144,792 | +€11,368 | +8.5% |
| Amounts payable within one year | 42/48 | €133,423 | €144,792 | +€11,368 | +8.5% |
| Trade debts | 44 | €1,647 | €1,755 | +€107 | +6.5% |
| Suppliers | 440/4 | €1,647 | €1,755 | +€107 | +6.5% |
| Taxes, remuneration and social security | 45 | €1,904 | €1,403 | -€500 | -26.3% |
| Taxes | 450/3 | €1,904 | €1,403 | -€500 | -26.3% |
| Other amounts payable | 47/48 | €129,873 | €141,634 | +€11,761 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,777 | €2,422 | -€1,355 | -35.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,316 | - | -€12,316 | |
| Other operating charges | 640/8 | €975 | €4,710 | +€3,735 | +383.0% |
| Gross operating margin | 9900 | -€17,935 | €9,932 | +€27,867 | |
| Operating profit (loss) | 9901 | -€35,004 | €2,800 | +€37,803 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €633 | €94 | -€538 | -85.1% |
| Recurring financial charges | 65 | €633 | €94 | -€538 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€35,636 | €2,705 | +€38,342 | |
| Income taxes | 67/77 | €273 | - | -€273 | |
| Profit (loss) for the period | 9904 | -€35,909 | €2,705 | +€38,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,909 | €2,705 | +€38,614 |
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 1 October 2026 via checked.be.