BECKIE SOINS: 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.
BECKIE SOINS
Largest movements
- Cash +€17,100
up €17,100 (+109%), from €15,650 to €32,750
mainly Net result for the year (+€15,242) and Receivables within one year (+€4,342)
- Receivables within one year -€4,342
down €4,342 (-19.8%), from €21,876 to €17,533
of which Other amounts receivable: -€4,404
- Deferred charges and accrued income +€2,857
up €2,857 (+40.5%), from €7,058 to €9,915
- Reserves +€12,000
up €12,000 (+50.0%), from €24,000 to €36,000
- Profit (loss) carried forward +€3,242
up €3,242 (+21.9%), from €14,795 to €18,037
- Gross operating margin -€3,630
down €3,630 (-14.5%), from €25,002 to €21,373
- Taxes -€821
down €821 (-11.5%), from €7,124 to €6,304
- Financial income +€383
up €383 (+87.5%), from €438 to €820
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,834 | €60,982 | +€15,148 | +33.0% |
| Fixed assets | 21/28 | €1,250 | €784 | -€466 | -37.3% |
| Tangible fixed assets | 22/27 | €1,133 | €666 | -€466 | -41.2% |
| Furniture and vehicles | 24 | €1,133 | €666 | -€466 | -41.2% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €44,584 | €60,198 | +€15,614 | +35.0% |
| Amounts receivable within one year | 40/41 | €21,876 | €17,533 | -€4,342 | -19.8% |
| Trade receivables | 40 | - | €62 | +€62 | |
| Other amounts receivable | 41 | €21,876 | €17,472 | -€4,404 | -20.1% |
| Cash at bank and in hand | 54/58 | €15,650 | €32,750 | +€17,100 | +109% |
| Deferred charges and accrued income | 490/1 | €7,058 | €9,915 | +€2,857 | +40.5% |
| Total equity and liabilities | 10/49 | €45,834 | €60,982 | +€15,148 | +33.0% |
| Equity | 10/15 | €41,795 | €57,037 | +€15,242 | +36.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €36,000 | +€12,000 | +50.0% |
| Distributable reserves | 133 | €24,000 | €36,000 | +€12,000 | +50.0% |
| Profit (loss) carried forward | 14 | €14,795 | €18,037 | +€3,242 | +21.9% |
| Amounts payable | 17/49 | €4,038 | €3,944 | -€94 | -2.3% |
| Amounts payable within one year | 42/48 | €4,038 | €3,944 | -€94 | -2.3% |
| Trade debts | 44 | €367 | €294 | -€72 | -19.7% |
| Suppliers | 440/4 | €367 | €294 | -€72 | -19.7% |
| Taxes, remuneration and social security | 45 | €3,672 | €3,650 | -€22 | -0.6% |
| Taxes | 450/3 | €1,200 | €1,200 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,472 | €2,450 | -€22 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €466 | +€200 | +75.1% |
| Other operating charges | 640/8 | €351 | €103 | -€249 | -70.7% |
| Gross operating margin | 9900 | €25,002 | €21,373 | -€3,630 | -14.5% |
| Operating profit (loss) | 9901 | €24,385 | €20,803 | -€3,581 | -14.7% |
| Financial income | 75/76B | €438 | €820 | +€383 | +87.5% |
| Recurring financial income | 75 | €438 | €820 | +€383 | +87.5% |
| Financial charges | 65/66B | €77 | €78 | +€2 | +2.0% |
| Recurring financial charges | 65 | €77 | €78 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €24,746 | €21,546 | -€3,200 | -12.9% |
| Income taxes | 67/77 | €7,124 | €6,304 | -€821 | -11.5% |
| Profit (loss) for the period | 9904 | €17,621 | €15,242 | -€2,379 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,621 | €15,242 | -€2,379 | -13.5% |
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 31 October 2026 via checked.be.