BEAST ANIMATION: 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.
BEAST ANIMATION
Largest movements
- Intangible fixed assets -€124,158
down €124,158 (-96.7%), from €128,458 to €4,300
- Receivables within one year -€18,422
down €18,422 (-22.5%), from €82,049 to €63,627
of which Trade receivables: -€20,692
- Cash -€12,226
down €12,226 (-80.5%), from €15,194 to €2,968
mainly Contributions, distributions and other (-€80,625) and Accrued charges and deferred income (-€35,787)
- Investment grants -€80,625
down €80,625 (-97.0%), from €83,149 to €2,524
- Accrued charges and deferred income -€35,787
down €35,787 (-45.5%), from €78,578 to €42,791
- Other debts -€24,077
no longer reported in 2025 (was €24,077)
- Provisions -€11,875
no longer reported in 2025 (was €11,875)
- Profit (loss) carried forward -€7,540
down €7,540 (-39.9%), from -€18,893 to -€26,433
- Depreciation +€128,706
up €128,706 (+6493.7%), from €1,982 to €130,688
- Gross operating margin +€77,568
up €77,568, from -€1,868 to €75,700
- Financial income +€35,974
new in 2025: €35,974
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 | €225,701 | €70,895 | -€154,806 | -68.6% |
| Fixed assets | 21/28 | €128,458 | €4,300 | -€124,158 | -96.7% |
| Intangible fixed assets | 21 | €128,458 | €4,300 | -€124,158 | -96.7% |
| Current assets | 29/58 | €97,243 | €66,595 | -€30,648 | -31.5% |
| Amounts receivable within one year | 40/41 | €82,049 | €63,627 | -€18,422 | -22.5% |
| Trade receivables | 40 | €76,410 | €55,718 | -€20,692 | -27.1% |
| Other amounts receivable | 41 | €5,639 | €7,909 | +€2,270 | +40.3% |
| Cash at bank and in hand | 54/58 | €15,194 | €2,968 | -€12,226 | -80.5% |
| Total equity and liabilities | 10/49 | €225,701 | €70,895 | -€154,806 | -68.6% |
| Equity | 10/15 | €103,256 | €15,091 | -€88,165 | -85.4% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,893 | -€26,433 | -€7,540 | -39.9% |
| Investment grants | 15 | €83,149 | €2,524 | -€80,625 | -97.0% |
| Provisions and deferred taxes | 16 | €11,875 | - | -€11,875 | |
| Deferred taxes | 168 | €11,875 | - | -€11,875 | |
| Amounts payable | 17/49 | €110,570 | €55,804 | -€54,766 | -49.5% |
| Amounts payable within one year | 42/48 | €31,992 | €13,013 | -€18,979 | -59.3% |
| Trade debts | 44 | €7,915 | €13,013 | +€5,098 | +64.4% |
| Suppliers | 440/4 | €7,915 | €13,013 | +€5,098 | +64.4% |
| Other amounts payable | 47/48 | €24,077 | - | -€24,077 | |
| Accrued charges and deferred income | 492/3 | €78,578 | €42,791 | -€35,787 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,982 | €130,688 | +€128,706 | +6493.7% |
| Other operating charges | 640/8 | €528 | €144 | -€384 | -72.7% |
| Gross operating margin | 9900 | -€1,868 | €75,700 | +€77,568 | |
| Operating profit (loss) | 9901 | -€4,378 | -€55,132 | -€50,754 | -1159.3% |
| Financial income | 75/76B | - | €35,974 | +€35,974 | |
| Recurring financial income | 75 | - | €35,974 | +€35,974 | |
| Financial charges | 65/66B | €257 | €257 | = | 0.0% |
| Recurring financial charges | 65 | €257 | €257 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,635 | -€19,415 | -€14,780 | -318.9% |
| Transfer from deferred taxes | 780 | - | €11,875 | +€11,875 | |
| Income taxes | 67/77 | €54 | - | -€54 | |
| Profit (loss) for the period | 9904 | -€4,689 | -€7,540 | -€2,851 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,689 | -€7,540 | -€2,851 | -60.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.