BEELD-TAAL: 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.
BEELD-TAAL
Largest movements
- Cash -€11,915
down €11,915 (-73.4%), from €16,230 to €4,315
mainly Investment in fixed assets (net) (-€13,334) and Debts after one year (-€8,154)
- Receivables within one year -€4,881
down €4,881 (-13.2%), from €36,982 to €32,101
of which Trade receivables: -€5,822
- Tangible fixed assets -€1,322
down €1,322 (-3.9%), from €34,174 to €32,852
of which Land and buildings: -€7,135
- Debts after one year -€8,154
down €8,154 (-56.8%), from €14,352 to €6,198
- Accrued charges and deferred income -€4,246
no longer reported in 2025 (was €4,246)
- Profit (loss) carried forward -€3,822
down €3,822 (-8.4%), from €45,250 to €41,428
- Trade debts -€3,096
down €3,096 (-83.7%), from €3,699 to €603
- Tax, wage and social debts +€1,164
new in 2025: €1,164
- Gross operating margin -€14,024
down €14,024 (-49.2%), from €28,489 to €14,465
- Taxes -€3,025
down €3,025 (-58.1%), from €5,208 to €2,183
- Depreciation +€2,316
up €2,316 (+18.8%), from €12,339 to €14,655
- Financial charges -€1,612
down €1,612 (-72.1%), from €2,235 to €623
- Other operating charges -€939
down €939 (-53.2%), from €1,766 to €827
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 | €87,442 | €69,288 | -€18,154 | -20.8% |
| Fixed assets | 21/28 | €34,174 | €32,852 | -€1,322 | -3.9% |
| Tangible fixed assets | 22/27 | €34,174 | €32,852 | -€1,322 | -3.9% |
| Land and buildings | 22 | €22,624 | €15,489 | -€7,135 | -31.5% |
| Plant, machinery and equipment | 23 | €5,496 | €11,091 | +€5,595 | +101.8% |
| Furniture and vehicles | 24 | €6,054 | €6,273 | +€218 | +3.6% |
| Current assets | 29/58 | €53,269 | €36,436 | -€16,833 | -31.6% |
| Amounts receivable within one year | 40/41 | €36,982 | €32,101 | -€4,881 | -13.2% |
| Trade receivables | 40 | €25,236 | €19,414 | -€5,822 | -23.1% |
| Other amounts receivable | 41 | €11,746 | €12,687 | +€941 | +8.0% |
| Cash at bank and in hand | 54/58 | €16,230 | €4,315 | -€11,915 | -73.4% |
| Deferred charges and accrued income | 490/1 | €56 | €20 | -€37 | -65.1% |
| Total equity and liabilities | 10/49 | €87,442 | €69,288 | -€18,154 | -20.8% |
| Equity | 10/15 | €65,145 | €61,323 | -€3,822 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,295 | €1,295 | = | 0.0% |
| Distributable reserves | 133 | €1,295 | €1,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,250 | €41,428 | -€3,822 | -8.4% |
| Amounts payable | 17/49 | €22,298 | €7,965 | -€14,332 | -64.3% |
| Amounts payable after more than one year | 17 | €14,352 | €6,198 | -€8,154 | -56.8% |
| Financial debts | 170/4 | €14,352 | €6,198 | -€8,154 | -56.8% |
| Amounts payable within one year | 42/48 | €3,699 | €1,767 | -€1,932 | -52.2% |
| Trade debts | 44 | €3,699 | €603 | -€3,096 | -83.7% |
| Suppliers | 440/4 | €3,699 | €603 | -€3,096 | -83.7% |
| Taxes, remuneration and social security | 45 | - | €1,164 | +€1,164 | |
| Taxes | 450/3 | - | €1,164 | +€1,164 | |
| Accrued charges and deferred income | 492/3 | €4,246 | - | -€4,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,339 | €14,655 | +€2,316 | +18.8% |
| Other operating charges | 640/8 | €1,766 | €827 | -€939 | -53.2% |
| Gross operating margin | 9900 | €28,489 | €14,465 | -€14,024 | -49.2% |
| Operating profit (loss) | 9901 | €14,383 | -€1,017 | -€15,400 | |
| Financial income | 75/76B | €767 | - | -€767 | |
| Recurring financial income | 75 | €767 | - | -€767 | |
| Financial charges | 65/66B | €2,235 | €623 | -€1,612 | -72.1% |
| Recurring financial charges | 65 | €2,235 | €623 | -€1,612 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €12,915 | -€1,639 | -€14,555 | |
| Income taxes | 67/77 | €5,208 | €2,183 | -€3,025 | -58.1% |
| Profit (loss) for the period | 9904 | €7,707 | -€3,822 | -€11,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,707 | -€3,822 | -€11,529 |
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 11 October 2026 via checked.be.