BEECOZ: 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.
BEECOZ
Largest movements
- Receivables within one year +€93,418
up €93,418 (+41.7%), from €223,837 to €317,255
of which Trade receivables: +€113,369
- Cash -€7,814
down €7,814 (-87.3%), from €8,946 to €1,132
mainly Receivables within one year (-€93,418) and Other debts (-€55,654)
- Tangible fixed assets -€6,723
down €6,723 (-15.7%), from €42,796 to €36,073
of which Leasing and similar rights: -€6,531
- Profit (loss) carried forward +€89,087
up €89,087 (+102.6%), from €86,814 to €175,901
- Other debts -€55,654
down €55,654 (-68.4%), from €81,336 to €25,682
- Tax, wage and social debts +€36,107
up €36,107 (+78.3%), from €46,097 to €82,205
of which Taxes: +€68,687
- Trade debts +€18,246
up €18,246 (+106.4%), from €17,150 to €35,396
- Current portion of long-term debt -€7,247
down €7,247 (-83.1%), from €8,723 to €1,475
- Financial charges -€79,767
down €79,767 (-97.1%), from €82,173 to €2,406
- Gross operating margin -€18,139
down €18,139 (-11.7%), from €155,627 to €137,488
- Taxes +€15,935
up €15,935 (+104.4%), from €15,264 to €31,199
- Other operating charges +€6,954
up €6,954 (+944.5%), from €736 to €7,690
- Depreciation -€5,352
down €5,352 (-42.6%), from €12,561 to €7,209
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 | €275,629 | €354,692 | +€79,063 | +28.7% |
| Fixed assets | 21/28 | €42,796 | €36,073 | -€6,723 | -15.7% |
| Tangible fixed assets | 22/27 | €42,796 | €36,073 | -€6,723 | -15.7% |
| Plant, machinery and equipment | 23 | €18 | €2,165 | +€2,147 | +11862.4% |
| Furniture and vehicles | 24 | €2,705 | €2,258 | -€447 | -16.5% |
| Leasing and similar rights | 25 | €6,531 | - | -€6,531 | |
| Other tangible fixed assets | 26 | €33,542 | €31,650 | -€1,892 | -5.6% |
| Current assets | 29/58 | €232,833 | €318,619 | +€85,786 | +36.8% |
| Amounts receivable within one year | 40/41 | €223,837 | €317,255 | +€93,418 | +41.7% |
| Trade receivables | 40 | €194,560 | €307,929 | +€113,369 | +58.3% |
| Other amounts receivable | 41 | €29,277 | €9,326 | -€19,951 | -68.1% |
| Cash at bank and in hand | 54/58 | €8,946 | €1,132 | -€7,814 | -87.3% |
| Deferred charges and accrued income | 490/1 | €49 | €231 | +€182 | +368.0% |
| Total equity and liabilities | 10/49 | €275,629 | €354,692 | +€79,063 | +28.7% |
| Equity | 10/15 | €120,848 | €209,934 | +€89,087 | +73.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,034 | €31,034 | = | 0.0% |
| Distributable reserves | 133 | €31,034 | €31,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,814 | €175,901 | +€89,087 | +102.6% |
| Amounts payable | 17/49 | €154,781 | €144,758 | -€10,023 | -6.5% |
| Amounts payable after more than one year | 17 | €1,475 | - | -€1,475 | |
| Financial debts | 170/4 | €1,475 | - | -€1,475 | |
| Amounts payable within one year | 42/48 | €153,306 | €144,758 | -€8,548 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €8,723 | €1,475 | -€7,247 | -83.1% |
| Trade debts | 44 | €17,150 | €35,396 | +€18,246 | +106.4% |
| Suppliers | 440/4 | €17,150 | €35,396 | +€18,246 | +106.4% |
| Taxes, remuneration and social security | 45 | €46,097 | €82,205 | +€36,107 | +78.3% |
| Taxes | 450/3 | €10,937 | €79,625 | +€68,687 | +628.0% |
| Remuneration and social security | 454/9 | €35,160 | €2,580 | -€32,580 | -92.7% |
| Other amounts payable | 47/48 | €81,336 | €25,682 | -€55,654 | -68.4% |
| Non-recurring operating income | 76A | €708 | - | -€708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,561 | €7,209 | -€5,352 | -42.6% |
| Other operating charges | 640/8 | €736 | €7,690 | +€6,954 | +944.5% |
| Gross operating margin | 9900 | €155,627 | €137,488 | -€18,139 | -11.7% |
| Operating profit (loss) | 9901 | €142,330 | €122,590 | -€19,740 | -13.9% |
| Financial income | 75/76B | €0 | €102 | +€102 | +1018600.0% |
| Recurring financial income | 75 | €0 | €102 | +€102 | +1018600.0% |
| Financial charges | 65/66B | €82,173 | €2,406 | -€79,767 | -97.1% |
| Recurring financial charges | 65 | €82,173 | €2,406 | -€79,767 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €60,157 | €120,285 | +€60,128 | +100.0% |
| Income taxes | 67/77 | €15,264 | €31,199 | +€15,935 | +104.4% |
| Profit (loss) for the period | 9904 | €44,893 | €89,087 | +€44,193 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,893 | €89,087 | +€44,193 | +98.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.