BEAT & Co: 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.
BEAT & Co
Largest movements
- Cash -€35,712
down €35,712 (-99.7%), from €35,827 to €115
mainly Receivables within one year (-€24,478) and Other debts (-€15,277)
- Receivables within one year +€24,478
up €24,478 (+19.0%), from €129,104 to €153,582
of which Other amounts receivable: +€57,861
- Stocks and contracts -€11,326
down €11,326 (-56.6%), from €20,000 to €8,674
- Reserves +€61,609
up €61,609 (+3312.3%), from €1,860 to €63,469
of which Distributable reserves: +€61,609
- Profit (loss) carried forward -€47,811
down €47,811 (-100.0%), from €47,811 to €0
- Other debts -€15,277
down €15,277 (-100.0%), from €15,277 to €0
- Tax, wage and social debts -€9,496
down €9,496 (-26.1%), from €36,340 to €26,844
of which Taxes: -€13,959
- Short-term financial debts -€6,890
down €6,890 (-55.1%), from €12,493 to €5,603
- Gross operating margin +€95,051
up €95,051 (+46.5%), from €204,479 to €299,530
- Staff costs +€53,339
up €53,339 (+27.7%), from €192,377 to €245,716
- Other operating charges +€5,189
up €5,189 (+94.6%), from €5,484 to €10,673
- Taxes +€5,140
up €5,140 (+1229.6%), from €418 to €5,558
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 | €227,849 | €206,349 | -€21,500 | -9.4% |
| Fixed assets | 21/28 | €42,918 | €43,978 | +€1,060 | +2.5% |
| Tangible fixed assets | 22/27 | €40,918 | €41,978 | +€1,060 | +2.6% |
| Plant, machinery and equipment | 23 | €35,096 | €25,188 | -€9,908 | -28.2% |
| Furniture and vehicles | 24 | €5,822 | €5,427 | -€395 | -6.8% |
| Other tangible fixed assets | 26 | - | €11,363 | +€11,363 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €184,931 | €162,371 | -€22,560 | -12.2% |
| Stocks and contracts in progress | 3 | €20,000 | €8,674 | -€11,326 | -56.6% |
| Stocks | 30/36 | €20,000 | €8,674 | -€11,326 | -56.6% |
| Amounts receivable within one year | 40/41 | €129,104 | €153,582 | +€24,478 | +19.0% |
| Trade receivables | 40 | €33,383 | €0 | -€33,383 | -100.0% |
| Other amounts receivable | 41 | €95,721 | €153,582 | +€57,861 | +60.4% |
| Cash at bank and in hand | 54/58 | €35,827 | €115 | -€35,712 | -99.7% |
| Total equity and liabilities | 10/49 | €227,849 | €206,349 | -€21,500 | -9.4% |
| Equity | 10/15 | €68,271 | €82,069 | +€13,798 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €63,469 | +€61,609 | +3312.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €61,609 | +€61,609 | |
| Profit (loss) carried forward | 14 | €47,811 | €0 | -€47,811 | -100.0% |
| Amounts payable | 17/49 | €159,578 | €124,280 | -€35,298 | -22.1% |
| Amounts payable within one year | 42/48 | €157,498 | €124,280 | -€33,218 | -21.1% |
| Financial debts | 43 | €12,493 | €5,603 | -€6,890 | -55.1% |
| Credit institutions | 430/8 | €12,493 | €5,603 | -€6,890 | -55.1% |
| Trade debts | 44 | €93,388 | €91,832 | -€1,556 | -1.7% |
| Suppliers | 440/4 | €93,388 | €91,832 | -€1,556 | -1.7% |
| Taxes, remuneration and social security | 45 | €36,340 | €26,844 | -€9,496 | -26.1% |
| Taxes | 450/3 | €33,194 | €19,235 | -€13,959 | -42.1% |
| Remuneration and social security | 454/9 | €3,146 | €7,609 | +€4,463 | +141.9% |
| Other amounts payable | 47/48 | €15,277 | €0 | -€15,277 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,080 | €0 | -€2,080 | -100.0% |
| Remuneration, social security and pensions | 62 | €192,377 | €245,716 | +€53,339 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,999 | €13,747 | +€2,748 | +25.0% |
| Other operating charges | 640/8 | €5,484 | €10,673 | +€5,189 | +94.6% |
| Gross operating margin | 9900 | €204,479 | €299,530 | +€95,051 | +46.5% |
| Operating profit (loss) | 9901 | -€4,381 | €29,394 | +€33,775 | |
| Financial income | 75/76B | €486 | €672 | +€186 | +38.2% |
| Recurring financial income | 75 | €486 | €672 | +€186 | +38.2% |
| Financial charges | 65/66B | €10,262 | €10,711 | +€449 | +4.4% |
| Recurring financial charges | 65 | €10,262 | €10,711 | +€449 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,157 | €19,355 | +€33,512 | |
| Income taxes | 67/77 | €418 | €5,558 | +€5,140 | +1229.6% |
| Profit (loss) for the period | 9904 | -€14,575 | €13,798 | +€28,373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,575 | €13,798 | +€28,373 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.