BEATUM: 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.
BEATUM
Largest movements
- Deferred charges and accrued income +€12,520
up €12,520 (+147.2%), from €8,506 to €21,026
- Cash +€7,890
up €7,890 (+19.5%), from €40,390 to €48,280
mainly Accrued charges and deferred income (+€15,834) and Net result for the year (+€8,493)
- Receivables within one year +€4,324
up €4,324 (+30.5%), from €14,162 to €18,486
of which Trade receivables: +€3,386
- Tangible fixed assets -€1,742
down €1,742 (-31.6%), from €5,509 to €3,767
of which Furniture and vehicles: -€922
- Accrued charges and deferred income +€15,834
up €15,834 (+95.5%), from €16,579 to €32,413
- Reserves +€8,493
up €8,493 (+34.0%), from €24,987 to €33,480
- Tax, wage and social debts -€2,350
down €2,350 (-22.6%), from €10,420 to €8,070
of which Taxes: -€4,463
- Trade debts +€1,015
up €1,015 (+7.6%), from €13,381 to €14,396
- Turnover +€34,121
up €34,121 (+23.4%), from €145,932 to €180,053
- Purchases and services +€27,297
up €27,297 (+20.5%), from €133,327 to €160,624
- Gross operating margin +€6,824
up €6,824 (+54.1%), from €12,605 to €19,429
- Taxes +€2,297
up €2,297 (+98.4%), from €2,334 to €4,631
- Depreciation -€2,093
down €2,093 (-40.1%), from €5,223 to €3,130
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 | €68,567 | €91,559 | +€22,992 | +33.5% |
| Fixed assets | 21/28 | €5,509 | €3,767 | -€1,742 | -31.6% |
| Tangible fixed assets | 22/27 | €5,509 | €3,767 | -€1,742 | -31.6% |
| Plant, machinery and equipment | 23 | €820 | €0 | -€820 | -100.0% |
| Furniture and vehicles | 24 | €4,689 | €3,767 | -€922 | -19.7% |
| Current assets | 29/58 | €63,058 | €87,792 | +€24,734 | +39.2% |
| Amounts receivable within one year | 40/41 | €14,162 | €18,486 | +€4,324 | +30.5% |
| Trade receivables | 40 | €13,715 | €17,101 | +€3,386 | +24.7% |
| Other amounts receivable | 41 | €447 | €1,385 | +€938 | +209.8% |
| Cash at bank and in hand | 54/58 | €40,390 | €48,280 | +€7,890 | +19.5% |
| Deferred charges and accrued income | 490/1 | €8,506 | €21,026 | +€12,520 | +147.2% |
| Total equity and liabilities | 10/49 | €68,567 | €91,559 | +€22,992 | +33.5% |
| Equity | 10/15 | €28,187 | €36,680 | +€8,493 | +30.1% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Reserves | 13 | €24,987 | €33,480 | +€8,493 | +34.0% |
| Distributable reserves | 133 | €24,987 | €33,480 | +€8,493 | +34.0% |
| Amounts payable | 17/49 | €40,380 | €54,879 | +€14,499 | +35.9% |
| Amounts payable within one year | 42/48 | €23,801 | €22,466 | -€1,335 | -5.6% |
| Trade debts | 44 | €13,381 | €14,396 | +€1,015 | +7.6% |
| Suppliers | 440/4 | €13,381 | €14,396 | +€1,015 | +7.6% |
| Taxes, remuneration and social security | 45 | €10,420 | €8,070 | -€2,350 | -22.6% |
| Taxes | 450/3 | €10,370 | €5,907 | -€4,463 | -43.0% |
| Remuneration and social security | 454/9 | €50 | €2,163 | +€2,113 | +4226.0% |
| Accrued charges and deferred income | 492/3 | €16,579 | €32,413 | +€15,834 | +95.5% |
| Turnover | 70 | €145,932 | €180,053 | +€34,121 | +23.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €133,327 | €160,624 | +€27,297 | +20.5% |
| Remuneration, social security and pensions | 62 | €1,224 | €953 | -€271 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,223 | €3,130 | -€2,093 | -40.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,300 | +€1,300 | |
| Other operating charges | 640/8 | €600 | €908 | +€308 | +51.3% |
| Gross operating margin | 9900 | €12,605 | €19,429 | +€6,824 | +54.1% |
| Operating profit (loss) | 9901 | €5,558 | €13,138 | +€7,580 | +136.4% |
| Financial income | 75/76B | €125 | €237 | +€112 | +89.6% |
| Recurring financial income | 75 | €125 | €237 | +€112 | +89.6% |
| Financial charges | 65/66B | €142 | €251 | +€109 | +76.8% |
| Recurring financial charges | 65 | €142 | €251 | +€109 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €5,541 | €13,124 | +€7,583 | +136.9% |
| Income taxes | 67/77 | €2,334 | €4,631 | +€2,297 | +98.4% |
| Profit (loss) for the period | 9904 | €3,207 | €8,493 | +€5,286 | +164.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,207 | €8,493 | +€5,286 | +164.8% |
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 7 October 2026 via checked.be.