BEELANCE: 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.
BEELANCE
Largest movements
- Receivables within one year -€470,479
down €470,479 (-83.8%), from €561,460 to €90,981
of which Other amounts receivable: -€305,494
- Intangible fixed assets -€153,780
down €153,780 (-63.7%), from €241,561 to €87,782
- Profit (loss) carried forward -€290,703
down €290,703 (-7.0%), from -€4.2m to -€4.5m
- Tax, wage and social debts -€216,777
down €216,777 (-100%), from €216,777 to €0
of which Taxes: -€216,777
- Other debts -€94,475
down €94,475 (-1.8%), from €5.2m to €5.1m
- Trade debts -€21,471
down €21,471 (-13.2%), from €163,051 to €141,580
- Depreciation -€256,827
down €256,827 (-62.5%), from €410,715 to €153,888
- Other operating charges -€189,051
down €189,051 (-99.5%), from €190,060 to €1,008
- Gross operating margin -€8,298
down €8,298 (-78.6%), from €10,558 to €2,260
- Financial charges -€460
down €460 (-0.3%), from €138,526 to €138,066
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,503,873 | €880,447 | -€623,426 | -41.5% |
| Fixed assets | 21/28 | €942,404 | €788,516 | -€153,888 | -16.3% |
| Intangible fixed assets | 21 | €241,561 | €87,782 | -€153,780 | -63.7% |
| Tangible fixed assets | 22/27 | €108 | €0 | -€108 | -100% |
| Furniture and vehicles | 24 | €108 | €0 | -€108 | -100% |
| Financial fixed assets | 28 | €700,734 | €700,734 | = | 0.0% |
| Current assets | 29/58 | €561,470 | €91,931 | -€469,538 | -83.6% |
| Amounts receivable within one year | 40/41 | €561,460 | €90,981 | -€470,479 | -83.8% |
| Trade receivables | 40 | €228,381 | €63,396 | -€164,985 | -72.2% |
| Other amounts receivable | 41 | €333,079 | €27,585 | -€305,494 | -91.7% |
| Deferred charges and accrued income | 490/1 | €10 | €951 | +€941 | +9,428% |
| Total equity and liabilities | 10/49 | €1,503,873 | €880,447 | -€623,426 | -41.5% |
| Equity | 10/15 | -€4,103,241 | -€4,393,944 | -€290,703 | -7.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,164,741 | -€4,455,444 | -€290,703 | -7.0% |
| Amounts payable | 17/49 | €5,607,115 | €5,274,391 | -€332,723 | -5.9% |
| Amounts payable within one year | 42/48 | €5,607,115 | €5,274,391 | -€332,723 | -5.9% |
| Trade debts | 44 | €163,051 | €141,580 | -€21,471 | -13.2% |
| Suppliers | 440/4 | €163,051 | €141,580 | -€21,471 | -13.2% |
| Taxes, remuneration and social security | 45 | €216,777 | €0 | -€216,777 | -100% |
| Taxes | 450/3 | €216,777 | €0 | -€216,777 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,227,286 | €5,132,811 | -€94,475 | -1.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410,715 | €153,888 | -€256,827 | -62.5% |
| Other operating charges | 640/8 | €190,060 | €1,008 | -€189,051 | -99.5% |
| Non-recurring operating charges | 66A | €10,000 | €0 | -€10,000 | -100% |
| Gross operating margin | 9900 | €10,558 | €2,260 | -€8,298 | -78.6% |
| Operating profit (loss) | 9901 | -€600,217 | -€152,636 | +€447,581 | +74.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €138,526 | €138,066 | -€460 | -0.3% |
| Recurring financial charges | 65 | €138,526 | €138,066 | -€460 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€738,743 | -€290,703 | +€448,040 | +60.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€738,743 | -€290,703 | +€448,040 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€738,743 | -€290,703 | +€448,040 | +60.6% |
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 14 October 2026 via checked.be.