BEEDI: 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.
BEEDI
Largest movements
- Receivables within one year +€19,265
up €19,265 (+505.6%), from €3,810 to €23,075
of which Trade receivables: +€20,000
- Cash -€4,440
down €4,440 (-96.5%), from €4,602 to €162
mainly Receivables within one year (-€19,265) and Net result for the year (-€2,608)
- Deferred charges and accrued income -€2,895
down €2,895 (-67.8%), from €4,273 to €1,378
- Tangible fixed assets -€1,344
down €1,344 (-41.5%), from €3,238 to €1,894
of which Other tangible fixed assets: -€849
- Tax, wage and social debts +€5,472
up €5,472 (+1893.5%), from €289 to €5,761
- Short-term financial debts +€3,839
new in 2025: €3,839
- Other debts +€3,836
up €3,836 (+373.9%), from €1,026 to €4,862
- Profit (loss) carried forward -€2,608
down €2,608 (-6.3%), from -€41,103 to -€43,711
- Trade debts +€295
up €295 (+282.8%), from €104 to €400
- Gross operating margin +€16,346
up €16,346, from -€15,353 to €994
- Other operating charges +€697
up €697 (+128.9%), from €541 to €1,237
- Taxes +€232
up €232, from -€26 to €207
- Financial charges +€215
up €215 (+35.5%), from €605 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.
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 | €15,923 | €26,509 | +€10,586 | +66.5% |
| Fixed assets | 21/28 | €3,238 | €1,894 | -€1,344 | -41.5% |
| Tangible fixed assets | 22/27 | €3,238 | €1,894 | -€1,344 | -41.5% |
| Plant, machinery and equipment | 23 | €495 | - | -€495 | |
| Other tangible fixed assets | 26 | €2,743 | €1,894 | -€849 | -31.0% |
| Current assets | 29/58 | €12,685 | €24,615 | +€11,929 | +94.0% |
| Amounts receivable within one year | 40/41 | €3,810 | €23,075 | +€19,265 | +505.6% |
| Trade receivables | 40 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | €3,810 | €3,075 | -€735 | -19.3% |
| Cash at bank and in hand | 54/58 | €4,602 | €162 | -€4,440 | -96.5% |
| Deferred charges and accrued income | 490/1 | €4,273 | €1,378 | -€2,895 | -67.8% |
| Total equity and liabilities | 10/49 | €15,923 | €26,509 | +€10,586 | +66.5% |
| Equity | 10/15 | €14,255 | €11,647 | -€2,608 | -18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,158 | €49,158 | = | 0.0% |
| Distributable reserves | 133 | €49,158 | €49,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,103 | -€43,711 | -€2,608 | -6.3% |
| Amounts payable | 17/49 | €1,668 | €14,862 | +€13,194 | +791.0% |
| Amounts payable within one year | 42/48 | €1,419 | €14,862 | +€13,442 | +947.1% |
| Financial debts | 43 | - | €3,839 | +€3,839 | |
| Credit institutions | 430/8 | - | €3,839 | +€3,839 | |
| Trade debts | 44 | €104 | €400 | +€295 | +282.8% |
| Suppliers | 440/4 | €104 | €400 | +€295 | +282.8% |
| Taxes, remuneration and social security | 45 | €289 | €5,761 | +€5,472 | +1893.5% |
| Taxes | 450/3 | €289 | €5,761 | +€5,472 | +1893.5% |
| Other amounts payable | 47/48 | €1,026 | €4,862 | +€3,836 | +373.9% |
| Accrued charges and deferred income | 492/3 | €249 | - | -€249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,344 | €1,344 | -€0 | 0.0% |
| Other operating charges | 640/8 | €541 | €1,237 | +€697 | +128.9% |
| Gross operating margin | 9900 | -€15,353 | €994 | +€16,346 | |
| Operating profit (loss) | 9901 | -€17,237 | -€1,588 | +€15,650 | +90.8% |
| Financial income | 75/76B | €131 | €6 | -€124 | -95.1% |
| Recurring financial income | 75 | €131 | €6 | -€124 | -95.1% |
| Financial charges | 65/66B | €605 | €820 | +€215 | +35.5% |
| Recurring financial charges | 65 | €605 | €820 | +€215 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,712 | -€2,402 | +€15,310 | +86.4% |
| Income taxes | 67/77 | -€26 | €207 | +€232 | |
| Profit (loss) for the period | 9904 | -€17,686 | -€2,608 | +€15,078 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,686 | -€2,608 | +€15,078 | +85.3% |
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 3 October 2026 via checked.be.