BEAS: 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.
What changed
BEAS
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,545
2024 · €126,143-€85,598
Equity
€244,780
2024 · €205,068+€39,712
Cash
€982
2024 · €511+€471
Balance sheet total
€1.0m
2024 · €1.1m-€77,635
Largest movements
Assets
- Tangible fixed assets -€51,055
down €51,055 (-5.6%), from €905,382 to €854,328
of which Land and buildings: -€26,568
- Receivables within one year -€25,959
down €25,959 (-27.4%), from €94,676 to €68,717
of which Other amounts receivable: -€15,581
Equity and liabilities
- Debts after one year -€112,082
down €112,082 (-18.4%), from €610,324 to €498,243
- Profit (loss) carried forward +€39,656
up €39,656, from -€39,656 to €0
- Current portion of long-term debt -€18,659
down €18,659 (-14.3%), from €130,741 to €112,082
- Other debts +€16,283
up €16,283 (+21.6%), from €75,280 to €91,564
Income statement
- Gross operating margin -€110,209
down €110,209 (-42.3%), from €260,522 to €150,313
- Financial charges -€13,016
down €13,016 (-30.9%), from €42,175 to €29,160
- Taxes +€12,866
up €12,866 (+196%), from €6,572 to €19,439
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.
Result 2024
€126,143
Gross operating margin
-€110,209
Staff costs
+€1,020
Depreciation
+€466
Other operating charges
-€2,195
Other operating items
-€3,567
Financial income
-€0
Financial charges
+€13,016
Taxes
-€12,866
Deferred taxes and other
+€28,738
Result 2025
€40,545
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€139,507
Investment
-€3,967
Financing
-€135,069
Cash 2024
€511
From operations (derived)
+€139,507
Net result for the year
+€40,545
Depreciation
+€55,021
Receivables within one year
+€25,959
Deferred charges and accrued income
+€1,092
Provisions
-€1,150
Trade debts
+€1,436
Smaller working-capital items
+€320
Other debts
+€16,283
Investment (derived)
-€3,967
Investment in fixed assets (net)
-€3,967
Financing
-€135,069
Debts after one year
-€112,082
Current portion of long-term debt
-€18,659
Short-term financial debts
-€3,496
Contributions, distributions and other
-€833
Cash 2025
€982
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,077,662 | €1,000,027 | -€77,635 | -7.2% |
| Fixed assets | 21/28 | €981,382 | €930,328 | -€51,055 | -5.2% |
| Tangible fixed assets | 22/27 | €905,382 | €854,328 | -€51,055 | -5.6% |
| Land and buildings | 22 | €787,793 | €761,225 | -€26,568 | -3.4% |
| Plant, machinery and equipment | 23 | €50,434 | €30,812 | -€19,622 | -38.9% |
| Furniture and vehicles | 24 | - | €3,801 | +€3,801 | |
| Other tangible fixed assets | 26 | €67,155 | €58,489 | -€8,666 | -12.9% |
| Financial fixed assets | 28 | €76,000 | €76,000 | = | 0.0% |
| Current assets | 29/58 | €96,280 | €69,699 | -€26,580 | -27.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €94,676 | €68,717 | -€25,959 | -27.4% |
| Trade receivables | 40 | €13,403 | €3,025 | -€10,378 | -77.4% |
| Other amounts receivable | 41 | €81,273 | €65,692 | -€15,581 | -19.2% |
| Cash at bank and in hand | 54/58 | €511 | €982 | +€471 | +92.2% |
| Deferred charges and accrued income | 490/1 | €1,092 | €0 | -€1,092 | -100% |
| Total equity and liabilities | 10/49 | €1,077,662 | €1,000,027 | -€77,635 | -7.2% |
| Equity | 10/15 | €205,068 | €244,780 | +€39,712 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226,124 | €226,180 | +€56 | 0.0% |
| Tax-exempt reserves | 132 | €110,355 | €105,757 | -€4,598 | -4.2% |
| Distributable reserves | 133 | €115,769 | €120,423 | +€4,654 | +4.0% |
| Profit (loss) carried forward | 14 | -€39,656 | €0 | +€39,656 | |
| Provisions and deferred taxes | 16 | €27,589 | €26,439 | -€1,150 | -4.2% |
| Deferred taxes | 168 | €27,589 | €26,439 | -€1,150 | -4.2% |
| Amounts payable | 17/49 | €845,005 | €728,808 | -€116,197 | -13.8% |
| Amounts payable after more than one year | 17 | €610,324 | €498,243 | -€112,082 | -18.4% |
| Financial debts | 170/4 | €610,324 | €498,243 | -€112,082 | -18.4% |
| Amounts payable within one year | 42/48 | €233,783 | €229,449 | -€4,334 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €130,741 | €112,082 | -€18,659 | -14.3% |
| Financial debts | 43 | €8,302 | €4,806 | -€3,496 | -42.1% |
| Credit institutions | 430/8 | €8,302 | €4,806 | -€3,496 | -42.1% |
| Trade debts | 44 | €1,585 | €3,021 | +€1,436 | +90.6% |
| Suppliers | 440/4 | €1,585 | €3,021 | +€1,436 | +90.6% |
| Taxes, remuneration and social security | 45 | €17,875 | €17,977 | +€102 | +0.6% |
| Taxes | 450/3 | €17,432 | €17,977 | +€545 | +3.1% |
| Remuneration and social security | 454/9 | €443 | €0 | -€443 | -100% |
| Other amounts payable | 47/48 | €75,280 | €91,564 | +€16,283 | +21.6% |
| Accrued charges and deferred income | 492/3 | €898 | €1,116 | +€218 | +24.3% |
| Non-recurring operating income | 76A | €143,692 | €5,855 | -€137,837 | -95.9% |
| Remuneration, social security and pensions | 62 | €577 | -€443 | -€1,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,488 | €55,021 | -€466 | -0.8% |
| Other operating charges | 640/8 | €1,978 | €4,173 | +€2,195 | +111% |
| Non-recurring operating charges | 66A | - | €3,567 | +€3,567 | |
| Gross operating margin | 9900 | €260,522 | €150,313 | -€110,209 | -42.3% |
| Operating profit (loss) | 9901 | €202,479 | €87,994 | -€114,485 | -56.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €42,175 | €29,160 | -€13,016 | -30.9% |
| Recurring financial charges | 65 | €42,175 | €29,160 | -€13,016 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €160,304 | €58,834 | -€101,470 | -63.3% |
| Transfer from deferred taxes | 780 | €1,150 | €1,150 | = | 0.0% |
| Transfer to deferred taxes | 680 | €28,738 | €0 | -€28,738 | -100% |
| Income taxes | 67/77 | €6,572 | €19,439 | +€12,866 | +196% |
| Profit (loss) for the period | 9904 | €126,143 | €40,545 | -€85,598 | -67.9% |
| Transfer from tax-exempt reserves | 789 | €4,598 | €4,598 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €114,954 | €0 | -€114,954 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €15,787 | €45,143 | +€29,356 | +186% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.