BEBLUE CRYOTECH: 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.
What changed
BEBLUE CRYOTECH
NACE 74.999, Other professional, scientific and technical activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,347
2024 · €62,858-€54,511
Equity
€450,253
2024 · €416,905+€33,347
Cash
€439,677
2024 · €617,840-€178,163
Balance sheet total
€7.1m
2024 · €5.2m+€1.9m
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+85.5%), from €1.7m to €3.2m
- Tangible fixed assets +€670,563
up €670,563 (+47.0%), from €1.4m to €2.1m
of which Plant, machinery and equipment: +€656,600
- Cash -€178,163
down €178,163 (-28.8%), from €617,840 to €439,677
mainly Investment in fixed assets (net) (-€1.7m) and Stocks and contracts (-€1.5m)
- Receivables within one year -€92,989
down €92,989 (-6.4%), from €1.5m to €1.4m
of which Trade receivables: -€302,313
Equity and liabilities
- Advances received +€1.8m
up €1.8m (+74.7%), from €2.4m to €4.2m
- Short-term financial debts +€179,182
up €179,182 (+19,697%), from €910 to €180,092
- Debts after one year -€144,825
down €144,825 (-22.2%), from €652,230 to €507,406
- Current portion of long-term debt +€96,058
up €96,058 (+75.2%), from €127,770 to €223,828
Income statement
- Depreciation +€151,061
up €151,061 (+18.1%), from €832,825 to €983,886
- Gross operating margin +€146,447
up €146,447 (+14.9%), from €985,375 to €1.1m
- Staff costs +€118,686
up €118,686 (+23.9%), from €496,311 to €614,997
- Financial income +€63,008
up €63,008 (+13.9%), from €453,886 to €516,895
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.
Result 2024
€62,858
Gross operating margin
+€146,447
Staff costs
-€118,686
Depreciation
-€151,061
Write-downs
-€4,545
Other operating charges
-€566
Other operating items
+€3,543
Financial income
+€63,008
Financial charges
+€7,643
Taxes
-€294
Result 2025
€8,347
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.4m
Investment
-€1.7m
Financing
+€155,415
Cash 2024
€617,840
From operations (derived)
+€1.4m
Net result for the year
+€8,347
Depreciation
+€983,886
Stocks and contracts
-€1.5m
Receivables within one year
+€92,989
Deferred charges and accrued income
+€15,050
Trade debts
-€51,679
Tax, wage and social debts
-€23,174
Advances received
+€1.8m
Other debts
+€119
Accrued charges and deferred income
+€6,539
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
+€155,415
Debts after one year
-€144,825
Current portion of long-term debt
+€96,058
Short-term financial debts
+€179,182
Contributions, distributions and other
+€25,000
Cash 2025
€439,677
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,240,431 | €7,120,643 | +€1.9m | +35.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,427,947 | €2,131,275 | +€703,328 | +49.3% |
| Intangible fixed assets | 21 | €1,493 | €34,258 | +€32,765 | +2,195% |
| Tangible fixed assets | 22/27 | €1,426,454 | €2,097,017 | +€670,563 | +47.0% |
| Land and buildings | 22 | - | €496,259 | +€496,259 | |
| Plant, machinery and equipment | 23 | €747,106 | €1,403,707 | +€656,600 | +87.9% |
| Furniture and vehicles | 24 | €151,634 | €135,029 | -€16,605 | -11.0% |
| Other tangible fixed assets | 26 | €527,714 | €62,023 | -€465,691 | -88.2% |
| Current assets | 29/58 | €3,812,484 | €4,989,368 | +€1.2m | +30.9% |
| Amounts receivable after more than one year | 29 | €7,771 | €7,771 | = | 0.0% |
| Other amounts receivable | 291 | €7,771 | €7,771 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,710,258 | €3,173,343 | +€1.5m | +85.5% |
| Contracts in progress | 37 | €1,710,258 | €3,173,343 | +€1.5m | +85.5% |
| Amounts receivable within one year | 40/41 | €1,460,634 | €1,367,645 | -€92,989 | -6.4% |
| Trade receivables | 40 | €769,444 | €467,131 | -€302,313 | -39.3% |
| Other amounts receivable | 41 | €691,190 | €900,515 | +€209,324 | +30.3% |
| Cash at bank and in hand | 54/58 | €617,840 | €439,677 | -€178,163 | -28.8% |
| Deferred charges and accrued income | 490/1 | €15,982 | €932 | -€15,050 | -94.2% |
| Total equity and liabilities | 10/49 | €5,240,431 | €7,120,643 | +€1.9m | +35.9% |
| Equity | 10/15 | €416,905 | €450,253 | +€33,347 | +8.0% |
| Contributions | 10/11 | €285,000 | €310,000 | +€25,000 | +8.8% |
| Capital | 10 | €285,000 | €310,000 | +€25,000 | +8.8% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Uncalled capital | 101 | €115,000 | €90,000 | -€25,000 | -21.7% |
| Profit (loss) carried forward | 14 | €131,905 | €140,253 | +€8,347 | +6.3% |
| Investment grants | 15 | - | €0 | = | |
| Amounts payable | 17/49 | €4,823,526 | €6,670,391 | +€1.8m | +38.3% |
| Amounts payable after more than one year | 17 | €652,230 | €507,406 | -€144,825 | -22.2% |
| Financial debts | 170/4 | €652,230 | €507,406 | -€144,825 | -22.2% |
| Amounts payable within one year | 42/48 | €4,167,753 | €6,152,903 | +€2.0m | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €127,770 | €223,828 | +€96,058 | +75.2% |
| Financial debts | 43 | €910 | €180,092 | +€179,182 | +19,697% |
| Credit institutions | 430/8 | €910 | €180,092 | +€179,182 | +19,697% |
| Trade debts | 44 | €501,468 | €449,789 | -€51,679 | -10.3% |
| Suppliers | 440/4 | €501,468 | €449,789 | -€51,679 | -10.3% |
| Advances received on contracts in progress | 46 | €2,388,436 | €4,173,080 | +€1.8m | +74.7% |
| Taxes, remuneration and social security | 45 | €133,436 | €110,262 | -€23,174 | -17.4% |
| Taxes | 450/3 | €9,772 | €13,419 | +€3,647 | +37.3% |
| Remuneration and social security | 454/9 | €123,663 | €96,843 | -€26,821 | -21.7% |
| Other amounts payable | 47/48 | €1,015,734 | €1,015,853 | +€119 | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,543 | €10,082 | +€6,539 | +185% |
| Remuneration, social security and pensions | 62 | €496,311 | €614,997 | +€118,686 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832,825 | €983,886 | +€151,061 | +18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,545 | +€4,545 | |
| Other operating charges | 640/8 | €4,088 | €4,654 | +€566 | +13.8% |
| Non-recurring operating charges | 66A | €3,543 | - | -€3,543 | |
| Gross operating margin | 9900 | €985,375 | €1,131,822 | +€146,447 | +14.9% |
| Operating profit (loss) | 9901 | -€351,392 | -€476,259 | -€124,868 | -35.5% |
| Financial income | 75/76B | €453,886 | €516,895 | +€63,008 | +13.9% |
| Recurring financial income | 75 | €453,886 | €516,895 | +€63,008 | +13.9% |
| Financial charges | 65/66B | €38,391 | €30,748 | -€7,643 | -19.9% |
| Recurring financial charges | 65 | €38,391 | €30,748 | -€7,643 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €64,104 | €9,887 | -€54,217 | -84.6% |
| Income taxes | 67/77 | €1,246 | €1,540 | +€294 | +23.6% |
| Profit (loss) for the period | 9904 | €62,858 | €8,347 | -€54,511 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,858 | €8,347 | -€54,511 | -86.7% |
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 16 October 2026 via checked.be.