béatus: 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.
béatus
Largest movements
- Receivables within one year -€2,562
down €2,562 (-67.0%), from €3,824 to €1,262
of which Other amounts receivable: -€3,824
- Cash -€1,496
down €1,496 (-100.0%), from €1,497 to €0
mainly Net result for the year (-€15,205) and Short-term financial debts (-€24)
- Profit (loss) carried forward -€15,205
down €15,205, from €12,599 to -€2,606
- Other debts +€8,920
new in 2025: €8,920
- Trade debts +€2,243
up €2,243 (+57.4%), from €3,911 to €6,154
- Gross operating margin +€1,664
up €1,664 (+10.3%), from -€16,099 to -€14,435
- Financial income -€1,218
down €1,218 (-65.3%), from €1,865 to €647
- Financial charges -€389
down €389 (-34.6%), from €1,125 to €736
- Other operating charges -€317
down €317 (-31.8%), from €998 to €681
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 | €34,151 | €30,117 | -€4,034 | -11.8% |
| Current assets | 29/58 | €34,151 | €30,117 | -€4,034 | -11.8% |
| Amounts receivable after more than one year | 29 | €28,747 | €28,747 | = | 0.0% |
| Other amounts receivable | 291 | €28,747 | €28,747 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,824 | €1,262 | -€2,562 | -67.0% |
| Trade receivables | 40 | - | €1,262 | +€1,262 | |
| Other amounts receivable | 41 | €3,824 | - | -€3,824 | |
| Cash at bank and in hand | 54/58 | €1,497 | €0 | -€1,496 | -100.0% |
| Deferred charges and accrued income | 490/1 | €83 | €107 | +€24 | +28.4% |
| Total equity and liabilities | 10/49 | €34,151 | €30,117 | -€4,034 | -11.8% |
| Equity | 10/15 | €25,042 | €9,837 | -€15,205 | -60.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €6,193 | €6,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,333 | €4,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,599 | -€2,606 | -€15,205 | |
| Amounts payable | 17/49 | €9,109 | €20,280 | +€11,170 | +122.6% |
| Amounts payable within one year | 42/48 | €9,109 | €20,280 | +€11,170 | +122.6% |
| Financial debts | 43 | €5,198 | €5,174 | -€24 | -0.5% |
| Credit institutions | 430/8 | €5,198 | €5,174 | -€24 | -0.5% |
| Trade debts | 44 | €3,911 | €6,154 | +€2,243 | +57.4% |
| Suppliers | 440/4 | €3,911 | €6,154 | +€2,243 | +57.4% |
| Taxes, remuneration and social security | 45 | - | €31 | +€31 | |
| Taxes | 450/3 | - | €31 | +€31 | |
| Other amounts payable | 47/48 | - | €8,920 | +€8,920 | |
| Other operating charges | 640/8 | €998 | €681 | -€317 | -31.8% |
| Gross operating margin | 9900 | -€16,099 | -€14,435 | +€1,664 | +10.3% |
| Operating profit (loss) | 9901 | -€17,096 | -€15,116 | +€1,981 | +11.6% |
| Financial income | 75/76B | €1,865 | €647 | -€1,218 | -65.3% |
| Recurring financial income | 75 | €1,865 | €647 | -€1,218 | -65.3% |
| Financial charges | 65/66B | €1,125 | €736 | -€389 | -34.6% |
| Recurring financial charges | 65 | €1,125 | €736 | -€389 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,356 | -€15,205 | +€1,151 | +7.0% |
| Profit (loss) for the period | 9904 | -€16,356 | -€15,205 | +€1,151 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,356 | -€15,205 | +€1,151 | +7.0% |
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 5 October 2026 via checked.be.