BEATSTAD: 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.
BEATSTAD
Largest movements
- Receivables within one year -€53,974
down €53,974 (-90.5%), from €59,655 to €5,681
of which Other amounts receivable: -€46,000
- Cash +€10,009
up €10,009 (+10.5%), from €95,098 to €105,108
mainly Receivables within one year (+€53,974) and Net result for the year (+€22,586)
- Other debts -€36,468
down €36,468 (-57.4%), from €63,550 to €27,082
- Tax, wage and social debts -€4,795
down €4,795 (-47.7%), from €10,059 to €5,264
- Reserves -€4,496
down €4,496 (-6.6%), from €67,623 to €63,127
- Short-term financial debts +€2,617
up €2,617 (+916.8%), from €285 to €2,903
of which Other loans: +€2,903
- Gross operating margin +€549
up €549 (+1.8%), from €31,152 to €31,701
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 | €154,753 | €110,788 | -€43,964 | -28.4% |
| Current assets | 29/58 | €154,753 | €110,788 | -€43,964 | -28.4% |
| Amounts receivable within one year | 40/41 | €59,655 | €5,681 | -€53,974 | -90.5% |
| Trade receivables | 40 | €13,655 | €5,681 | -€7,974 | -58.4% |
| Other amounts receivable | 41 | €46,000 | - | -€46,000 | |
| Cash at bank and in hand | 54/58 | €95,098 | €105,108 | +€10,009 | +10.5% |
| Total equity and liabilities | 10/49 | €154,753 | €110,788 | -€43,964 | -28.4% |
| Equity | 10/15 | €80,023 | €75,527 | -€4,496 | -5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €67,623 | €63,127 | -€4,496 | -6.6% |
| Distributable reserves | 133 | €67,623 | €63,127 | -€4,496 | -6.6% |
| Amounts payable | 17/49 | €74,730 | €35,261 | -€39,469 | -52.8% |
| Amounts payable within one year | 42/48 | €74,730 | €35,261 | -€39,469 | -52.8% |
| Financial debts | 43 | €285 | €2,903 | +€2,617 | +916.8% |
| Credit institutions | 430/8 | €285 | - | -€285 | |
| Other loans | 439 | - | €2,903 | +€2,903 | |
| Trade debts | 44 | €836 | €13 | -€823 | -98.5% |
| Suppliers | 440/4 | €836 | €13 | -€823 | -98.5% |
| Taxes, remuneration and social security | 45 | €10,059 | €5,264 | -€4,795 | -47.7% |
| Taxes | 450/3 | €10,059 | €5,264 | -€4,795 | -47.7% |
| Other amounts payable | 47/48 | €63,550 | €27,082 | -€36,468 | -57.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €31,152 | €31,701 | +€549 | +1.8% |
| Operating profit (loss) | 9901 | €30,764 | €31,301 | +€536 | +1.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €177 | €177 | -€1 | -0.3% |
| Recurring financial charges | 65 | €177 | €177 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €30,587 | €31,124 | +€537 | +1.8% |
| Income taxes | 67/77 | €8,462 | €8,538 | +€76 | +0.9% |
| Profit (loss) for the period | 9904 | €22,125 | €22,586 | +€461 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,125 | €22,586 | +€461 | +2.1% |
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 3 October 2026 via checked.be.