BEELE & CO: 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.
BEELE & CO
Largest movements
- Receivables within one year +€71,284
up €71,284 (+18.0%), from €396,659 to €467,943
of which Other amounts receivable: +€70,477
- Cash -€61,167
down €61,167 (-96.5%), from €63,393 to €2,225
mainly Receivables within one year (-€71,284) and Net result for the year (-€30,430)
- Tangible fixed assets -€6,220
down €6,220 (-22.8%), from €27,320 to €21,100
of which Furniture and vehicles: -€6,220
- Other debts +€37,950
up €37,950 (+652.6%), from €5,815 to €43,765
- Profit (loss) carried forward -€30,430
down €30,430 (-18.3%), from €166,707 to €136,277
- Debts after one year -€7,413
down €7,413 (-38.5%), from €19,251 to €11,837
- Gross operating margin -€228,401
down €228,401, from €211,818 to -€16,583
- Taxes -€66,940
down €66,940 (-99.1%), from €67,565 to €625
- Depreciation +€3,000
up €3,000 (+93.2%), from €3,220 to €6,220
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 | €490,162 | €493,525 | +€3,363 | +0.7% |
| Fixed assets | 21/28 | €27,320 | €21,100 | -€6,220 | -22.8% |
| Tangible fixed assets | 22/27 | €27,320 | €21,100 | -€6,220 | -22.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €27,320 | €21,100 | -€6,220 | -22.8% |
| Current assets | 29/58 | €462,842 | €472,425 | +€9,584 | +2.1% |
| Amounts receivable within one year | 40/41 | €396,659 | €467,943 | +€71,284 | +18.0% |
| Trade receivables | 40 | €8,009 | €8,815 | +€807 | +10.1% |
| Other amounts receivable | 41 | €388,650 | €459,127 | +€70,477 | +18.1% |
| Cash at bank and in hand | 54/58 | €63,393 | €2,225 | -€61,167 | -96.5% |
| Deferred charges and accrued income | 490/1 | €2,790 | €2,257 | -€533 | -19.1% |
| Total equity and liabilities | 10/49 | €490,162 | €493,525 | +€3,363 | +0.7% |
| Equity | 10/15 | €388,082 | €357,652 | -€30,430 | -7.8% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Contributions outside capital | 11 | €8,057 | - | -€8,057 | |
| Other | 1109/19 | €8,057 | - | -€8,057 | |
| Reserves | 13 | €213,318 | €213,318 | = | 0.0% |
| Distributable reserves | 133 | €213,318 | €213,318 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,707 | €136,277 | -€30,430 | -18.3% |
| Amounts payable | 17/49 | €102,080 | €135,874 | +€33,794 | +33.1% |
| Amounts payable after more than one year | 17 | €19,251 | €11,837 | -€7,413 | -38.5% |
| Financial debts | 170/4 | €19,251 | €11,837 | -€7,413 | -38.5% |
| Amounts payable within one year | 42/48 | €82,829 | €124,037 | +€41,207 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €7,053 | €7,413 | +€361 | +5.1% |
| Trade debts | 44 | €0 | €4,818 | +€4,818 | |
| Suppliers | 440/4 | €0 | €4,818 | +€4,818 | |
| Taxes, remuneration and social security | 45 | €69,962 | €68,040 | -€1,921 | -2.7% |
| Taxes | 450/3 | €69,962 | €68,040 | -€1,921 | -2.7% |
| Other amounts payable | 47/48 | €5,815 | €43,765 | +€37,950 | +652.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,220 | €6,220 | +€3,000 | +93.2% |
| Other operating charges | 640/8 | €3,088 | €2,670 | -€418 | -13.5% |
| Non-recurring operating charges | 66A | - | €2,521 | +€2,521 | |
| Gross operating margin | 9900 | €211,818 | -€16,583 | -€228,401 | |
| Operating profit (loss) | 9901 | €205,510 | -€27,993 | -€233,503 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,781 | €1,812 | +€32 | +1.8% |
| Recurring financial charges | 65 | €1,781 | €1,812 | +€32 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €203,729 | -€29,805 | -€233,534 | |
| Income taxes | 67/77 | €67,565 | €625 | -€66,940 | -99.1% |
| Profit (loss) for the period | 9904 | €136,164 | -€30,430 | -€166,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €136,164 | -€30,430 | -€166,595 |
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 10 October 2026 via checked.be.