beeldt: 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.
beeldt
Largest movements
- Cash +€69,840
up €69,840 (+45.6%), from €153,179 to €223,019
mainly Debts after one year (+€112,012) and Depreciation (+€60,051)
- Tangible fixed assets -€60,051
down €60,051 (-14.4%), from €416,933 to €356,882
of which Land and buildings: -€32,206
- Debts after one year +€112,012
up €112,012 (+88.9%), from €126,028 to €238,040
of which Other amounts payable: +€137,593
- Reserves -€96,610
down €96,610 (-24.9%), from €388,178 to €291,569
of which Distributable reserves: -€94,843
- Gross operating margin +€15,220
up €15,220 (+11.9%), from €127,663 to €142,883
- Financial charges +€2,247
up €2,247 (+78.0%), from €2,880 to €5,127
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 | €597,023 | €614,442 | +€17,419 | +2.9% |
| Fixed assets | 21/28 | €417,033 | €356,982 | -€60,051 | -14.4% |
| Tangible fixed assets | 22/27 | €416,933 | €356,882 | -€60,051 | -14.4% |
| Land and buildings | 22 | €315,911 | €283,704 | -€32,206 | -10.2% |
| Plant, machinery and equipment | 23 | €8,302 | €5,699 | -€2,603 | -31.4% |
| Furniture and vehicles | 24 | €92,720 | €67,479 | -€25,241 | -27.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €179,990 | €257,460 | +€77,470 | +43.0% |
| Amounts receivable within one year | 40/41 | €24,573 | €30,553 | +€5,980 | +24.3% |
| Trade receivables | 40 | €24,573 | €30,553 | +€5,980 | +24.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €153,179 | €223,019 | +€69,840 | +45.6% |
| Deferred charges and accrued income | 490/1 | €2,238 | €3,888 | +€1,650 | +73.7% |
| Total equity and liabilities | 10/49 | €597,023 | €614,442 | +€17,419 | +2.9% |
| Equity | 10/15 | €408,178 | €311,569 | -€96,610 | -23.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €388,178 | €291,569 | -€96,610 | -24.9% |
| Tax-exempt reserves | 132 | €33,915 | €32,148 | -€1,767 | -5.2% |
| Distributable reserves | 133 | €354,263 | €259,421 | -€94,843 | -26.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €9,213 | €8,771 | -€442 | -4.8% |
| Deferred taxes | 168 | €9,213 | €8,771 | -€442 | -4.8% |
| Amounts payable | 17/49 | €179,632 | €294,102 | +€114,470 | +63.7% |
| Amounts payable after more than one year | 17 | €126,028 | €238,040 | +€112,012 | +88.9% |
| Financial debts | 170/4 | €126,028 | €100,447 | -€25,581 | -20.3% |
| Other amounts payable | 178/9 | - | €137,593 | +€137,593 | |
| Amounts payable within one year | 42/48 | €53,604 | €53,627 | +€23 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €25,486 | €25,581 | +€95 | +0.4% |
| Trade debts | 44 | €2,656 | €4,938 | +€2,282 | +85.9% |
| Suppliers | 440/4 | €2,656 | €4,938 | +€2,282 | +85.9% |
| Taxes, remuneration and social security | 45 | €23,154 | €21,442 | -€1,712 | -7.4% |
| Taxes | 450/3 | €23,154 | €21,442 | -€1,712 | -7.4% |
| Other amounts payable | 47/48 | €2,309 | €1,666 | -€643 | -27.8% |
| Accrued charges and deferred income | 492/3 | €0 | €2,435 | +€2,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,244 | €60,051 | +€807 | +1.4% |
| Other operating charges | 640/8 | €3,992 | €4,350 | +€357 | +9.0% |
| Gross operating margin | 9900 | €127,663 | €142,883 | +€15,220 | +11.9% |
| Operating profit (loss) | 9901 | €64,427 | €78,482 | +€14,056 | +21.8% |
| Financial income | 75/76B | - | €1,036 | +€1,036 | |
| Recurring financial income | 75 | - | €1,036 | +€1,036 | |
| Financial charges | 65/66B | €2,880 | €5,127 | +€2,247 | +78.0% |
| Recurring financial charges | 65 | €2,880 | €5,127 | +€2,247 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | €61,546 | €74,392 | +€12,845 | +20.9% |
| Transfer from deferred taxes | 780 | €442 | €442 | = | 0.0% |
| Income taxes | 67/77 | €22,948 | €23,277 | +€329 | +1.4% |
| Profit (loss) for the period | 9904 | €39,040 | €51,556 | +€12,516 | +32.1% |
| Transfer from tax-exempt reserves | 789 | €1,767 | €1,767 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,807 | €53,323 | +€12,516 | +30.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.