BEEFRIEND: 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.
BEEFRIEND
Largest movements
- Receivables within one year +€41,393
up €41,393 (+27.5%), from €150,475 to €191,868
of which Trade receivables: +€42,585
- Tangible fixed assets -€15,819
down €15,819 (-64.2%), from €24,624 to €8,805
of which Furniture and vehicles: -€12,493
- Stocks and contracts -€4,209
down €4,209 (-10.7%), from €39,458 to €35,249
- Trade debts +€29,427
up €29,427 (+31.7%), from €92,889 to €122,316
- Current portion of long-term debt -€6,371
down €6,371 (-75.0%), from €8,495 to €2,124
- Purchases and services +€126,950
up €126,950 (+11.8%), from €1.1m to €1.2m
- Turnover +€125,775
up €125,775 (+11.5%), from €1.1m to €1.2m
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 | €238,047 | €259,218 | +€21,171 | +8.9% |
| Fixed assets | 21/28 | €26,324 | €10,505 | -€15,819 | -60.1% |
| Tangible fixed assets | 22/27 | €24,624 | €8,805 | -€15,819 | -64.2% |
| Plant, machinery and equipment | 23 | €4,201 | €875 | -€3,326 | -79.2% |
| Furniture and vehicles | 24 | €20,423 | €7,930 | -€12,493 | -61.2% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €211,723 | €248,713 | +€36,990 | +17.5% |
| Stocks and contracts in progress | 3 | €39,458 | €35,249 | -€4,209 | -10.7% |
| Stocks | 30/36 | €39,458 | €35,249 | -€4,209 | -10.7% |
| Amounts receivable within one year | 40/41 | €150,475 | €191,868 | +€41,393 | +27.5% |
| Trade receivables | 40 | €149,283 | €191,868 | +€42,585 | +28.5% |
| Other amounts receivable | 41 | €1,192 | - | -€1,192 | |
| Cash at bank and in hand | 54/58 | €19,281 | €21,596 | +€2,315 | +12.0% |
| Deferred charges and accrued income | 490/1 | €2,509 | - | -€2,509 | |
| Total equity and liabilities | 10/49 | €238,047 | €259,218 | +€21,171 | +8.9% |
| Equity | 10/15 | €101,670 | €103,726 | +€2,056 | +2.0% |
| Contributions | 10/11 | €45,090 | €45,090 | = | 0.0% |
| Outside capital | 11 | €45,090 | €45,090 | = | 0.0% |
| Other | 1109/19 | €45,090 | €45,090 | = | 0.0% |
| Reserves | 13 | €56,580 | €58,636 | +€2,056 | +3.6% |
| Distributable reserves | 133 | €56,580 | €58,636 | +€2,056 | +3.6% |
| Amounts payable | 17/49 | €136,377 | €155,491 | +€19,115 | +14.0% |
| Amounts payable after more than one year | 17 | €2,124 | - | -€2,124 | |
| Financial debts | 170/4 | €2,124 | - | -€2,124 | |
| Amounts payable within one year | 42/48 | €134,253 | €155,491 | +€21,238 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €8,495 | €2,124 | -€6,371 | -75.0% |
| Trade debts | 44 | €92,889 | €122,316 | +€29,427 | +31.7% |
| Suppliers | 440/4 | €92,889 | €122,316 | +€29,427 | +31.7% |
| Taxes, remuneration and social security | 45 | €4,869 | €3,052 | -€1,817 | -37.3% |
| Taxes | 450/3 | €4,869 | €3,052 | -€1,817 | -37.3% |
| Other amounts payable | 47/48 | €28,000 | €28,000 | = | 0.0% |
| Turnover | 70 | €1,095,945 | €1,221,720 | +€125,775 | +11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,075,001 | €1,201,951 | +€126,950 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,988 | €15,819 | -€168 | -1.1% |
| Other operating charges | 640/8 | €157 | €149 | -€8 | -5.0% |
| Gross operating margin | 9900 | €20,944 | €19,769 | -€1,176 | -5.6% |
| Operating profit (loss) | 9901 | €4,800 | €3,801 | -€1,000 | -20.8% |
| Financial income | 75/76B | €117 | €323 | +€207 | +177.1% |
| Recurring financial income | 75 | €117 | €323 | +€207 | +177.1% |
| Financial charges | 65/66B | €533 | €1,030 | +€497 | +93.2% |
| Recurring financial charges | 65 | €533 | €1,030 | +€497 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €4,384 | €3,095 | -€1,289 | -29.4% |
| Income taxes | 67/77 | €1,564 | €1,038 | -€526 | -33.6% |
| Profit (loss) for the period | 9904 | €2,820 | €2,056 | -€764 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,820 | €2,056 | -€764 | -27.1% |
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 30 September 2026 via checked.be.