Beastie Smash: 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.
Beastie Smash
Largest movements
- Cash -€68,929
down €68,929 (-67.5%), from €102,069 to €33,140
mainly Trade debts (-€104,893) and Net result for the year (-€24,169)
- Receivables within one year -€41,370
down €41,370 (-59.6%), from €69,409 to €28,039
of which Trade receivables: -€31,861
- Receivables after one year -€22,781
down €22,781 (-57.3%), from €39,777 to €16,996
- Tangible fixed assets -€7,793
down €7,793 (-23.0%), from €33,871 to €26,078
of which Other tangible fixed assets: -€5,725
- Deferred charges and accrued income -€6,884
down €6,884 (-58.3%), from €11,800 to €4,916
- Trade debts -€104,893
down €104,893 (-63.6%), from €164,934 to €60,041
- Profit (loss) carried forward -€24,169
new in 2025: -€24,169
- Debts after one year -€17,344
down €17,344 (-62.3%), from €27,819 to €10,475
- Gross operating margin -€25,574
down €25,574 (-37.5%), from €68,200 to €42,626
- Staff costs +€16,555
up €16,555 (+72.8%), from €22,732 to €39,287
- Taxes -€5,673
down €5,673 (-99.8%), from €5,685 to €12
- Other operating charges +€5,085
up €5,085 (+241%), from €2,110 to €7,195
- Financial charges -€4,569
down €4,569 (-64.3%), from €7,103 to €2,534
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,070 | €119,104 | -€143,966 | -54.7% |
| Fixed assets | 21/28 | €33,871 | €26,078 | -€7,793 | -23.0% |
| Tangible fixed assets | 22/27 | €33,871 | €26,078 | -€7,793 | -23.0% |
| Furniture and vehicles | 24 | €2,719 | €651 | -€2,068 | -76.1% |
| Other tangible fixed assets | 26 | €31,152 | €25,427 | -€5,725 | -18.4% |
| Current assets | 29/58 | €229,199 | €93,026 | -€136,173 | -59.4% |
| Amounts receivable after more than one year | 29 | €39,777 | €16,996 | -€22,781 | -57.3% |
| Other amounts receivable | 291 | €39,777 | €16,996 | -€22,781 | -57.3% |
| Stocks and contracts in progress | 3 | €6,144 | €9,935 | +€3,791 | +61.7% |
| Stocks | 30/36 | €6,144 | €9,935 | +€3,791 | +61.7% |
| Amounts receivable within one year | 40/41 | €69,409 | €28,039 | -€41,370 | -59.6% |
| Trade receivables | 40 | €50,626 | €18,765 | -€31,861 | -62.9% |
| Other amounts receivable | 41 | €18,783 | €9,274 | -€9,509 | -50.6% |
| Cash at bank and in hand | 54/58 | €102,069 | €33,140 | -€68,929 | -67.5% |
| Deferred charges and accrued income | 490/1 | €11,800 | €4,916 | -€6,884 | -58.3% |
| Total equity and liabilities | 10/49 | €263,070 | €119,104 | -€143,966 | -54.7% |
| Equity | 10/15 | €37,328 | €13,159 | -€24,169 | -64.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,328 | €17,328 | = | 0.0% |
| Distributable reserves | 133 | €17,328 | €17,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,169 | -€24,169 | |
| Amounts payable | 17/49 | €225,742 | €105,945 | -€119,797 | -53.1% |
| Amounts payable after more than one year | 17 | €27,819 | €10,475 | -€17,344 | -62.3% |
| Financial debts | 170/4 | €27,819 | €10,475 | -€17,344 | -62.3% |
| Amounts payable within one year | 42/48 | €197,923 | €95,470 | -€102,453 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €16,596 | €17,343 | +€747 | +4.5% |
| Trade debts | 44 | €164,934 | €60,041 | -€104,893 | -63.6% |
| Suppliers | 440/4 | €164,934 | €60,041 | -€104,893 | -63.6% |
| Taxes, remuneration and social security | 45 | €16,393 | €18,086 | +€1,693 | +10.3% |
| Taxes | 450/3 | €14,955 | €15,016 | +€61 | +0.4% |
| Remuneration and social security | 454/9 | €1,438 | €3,070 | +€1,632 | +113% |
| Remuneration, social security and pensions | 62 | €22,732 | €39,287 | +€16,555 | +72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,689 | €18,021 | +€2,332 | +14.9% |
| Other operating charges | 640/8 | €2,110 | €7,195 | +€5,085 | +241% |
| Gross operating margin | 9900 | €68,200 | €42,626 | -€25,574 | -37.5% |
| Operating profit (loss) | 9901 | €27,669 | -€21,877 | -€49,546 | |
| Financial income | 75/76B | - | €254 | +€254 | |
| Recurring financial income | 75 | - | €254 | +€254 | |
| Financial charges | 65/66B | €7,103 | €2,534 | -€4,569 | -64.3% |
| Recurring financial charges | 65 | €7,103 | €2,534 | -€4,569 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €20,566 | -€24,157 | -€44,723 | |
| Income taxes | 67/77 | €5,685 | €12 | -€5,673 | -99.8% |
| Profit (loss) for the period | 9904 | €14,881 | -€24,169 | -€39,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,881 | -€24,169 | -€39,050 |
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 30 October 2026 via checked.be.