BEELDIG: 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.
BEELDIG
Largest movements
- Receivables within one year +€4,464
up €4,464 (+7.0%), from €63,487 to €67,951
of which Trade receivables: +€11,135
- Deferred charges and accrued income -€1,711
down €1,711 (-87.2%), from €1,962 to €252
- Tangible fixed assets +€1,495
up €1,495 (+101.0%), from €1,481 to €2,976
of which Furniture and vehicles: +€2,194
- Cash +€1,294
up €1,294 (+9.7%), from €13,412 to €14,707
mainly Net result for the year (+€6,669) and Other debts (+€3,332)
- Intangible fixed assets -€1,022
down €1,022 (-22.7%), from €4,500 to €3,478
- Reserves +€15,666
new in 2025: €15,666
- Profit (loss) carried forward -€12,328
down €12,328 (-100.0%), from €12,328 to €0
- Debts after one year -€3,529
down €3,529 (-9.6%), from €36,590 to €33,061
- Other debts +€3,332
up €3,332, from €0 to €3,332
- Tax, wage and social debts +€2,009
up €2,009 (+4618.0%), from €44 to €2,052
of which Remuneration and social security: +€1,642
- Gross operating margin +€24,400
up €24,400 (+1184.6%), from €2,060 to €26,460
- Staff costs +€12,425
new in 2025: €12,425
- Taxes +€2,691
up €2,691 (+5552.7%), from €48 to €2,740
- Financial charges +€1,410
up €1,410 (+238.0%), from €593 to €2,003
- Depreciation +€700
up €700 (+50.0%), from €1,400 to €2,100
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 | €84,842 | €89,363 | +€4,522 | +5.3% |
| Fixed assets | 21/28 | €5,980 | €6,454 | +€474 | +7.9% |
| Intangible fixed assets | 21 | €4,500 | €3,478 | -€1,022 | -22.7% |
| Tangible fixed assets | 22/27 | €1,481 | €2,976 | +€1,495 | +101.0% |
| Plant, machinery and equipment | 23 | €1,301 | €602 | -€699 | -53.7% |
| Furniture and vehicles | 24 | €179 | €2,374 | +€2,194 | +1222.8% |
| Current assets | 29/58 | €78,861 | €82,909 | +€4,048 | +5.1% |
| Amounts receivable within one year | 40/41 | €63,487 | €67,951 | +€4,464 | +7.0% |
| Trade receivables | 40 | €56,122 | €67,257 | +€11,135 | +19.8% |
| Other amounts receivable | 41 | €7,364 | €694 | -€6,670 | -90.6% |
| Cash at bank and in hand | 54/58 | €13,412 | €14,707 | +€1,294 | +9.7% |
| Deferred charges and accrued income | 490/1 | €1,962 | €252 | -€1,711 | -87.2% |
| Total equity and liabilities | 10/49 | €84,842 | €89,363 | +€4,522 | +5.3% |
| Equity | 10/15 | €13,328 | €16,666 | +€3,337 | +25.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €15,666 | +€15,666 | |
| Distributable reserves | 133 | - | €15,666 | +€15,666 | |
| Profit (loss) carried forward | 14 | €12,328 | €0 | -€12,328 | -100.0% |
| Amounts payable | 17/49 | €71,513 | €72,698 | +€1,184 | +1.7% |
| Amounts payable after more than one year | 17 | €36,590 | €33,061 | -€3,529 | -9.6% |
| Financial debts | 170/4 | €36,590 | €33,061 | -€3,529 | -9.6% |
| Amounts payable within one year | 42/48 | €34,923 | €39,636 | +€4,713 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €3,410 | €3,529 | +€119 | +3.5% |
| Trade debts | 44 | €31,470 | €30,723 | -€747 | -2.4% |
| Suppliers | 440/4 | €31,470 | €30,723 | -€747 | -2.4% |
| Taxes, remuneration and social security | 45 | €44 | €2,052 | +€2,009 | +4618.0% |
| Taxes | 450/3 | €44 | €410 | +€367 | +843.2% |
| Remuneration and social security | 454/9 | - | €1,642 | +€1,642 | |
| Other amounts payable | 47/48 | €0 | €3,332 | +€3,332 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €12,425 | +€12,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €2,100 | +€700 | +50.0% |
| Other operating charges | 640/8 | €599 | €612 | +€12 | +2.1% |
| Gross operating margin | 9900 | €2,060 | €26,460 | +€24,400 | +1184.6% |
| Operating profit (loss) | 9901 | €60 | €11,322 | +€11,262 | +18726.4% |
| Financial income | 75/76B | €440 | €89 | -€351 | -79.7% |
| Recurring financial income | 75 | €440 | €89 | -€351 | -79.7% |
| Financial charges | 65/66B | €593 | €2,003 | +€1,410 | +238.0% |
| Recurring financial charges | 65 | €593 | €2,003 | +€1,410 | +238.0% |
| Profit (loss) for the period before taxes | 9903 | -€92 | €9,409 | +€9,501 | |
| Income taxes | 67/77 | €48 | €2,740 | +€2,691 | +5552.7% |
| Profit (loss) for the period | 9904 | -€141 | €6,669 | +€6,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€141 | €6,669 | +€6,810 |
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 9 October 2026 via checked.be.