BEELEX: 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.
BEELEX
Largest movements
- Cash -€7,488
down €7,488 (-36.8%), from €20,374 to €12,885
mainly Net result for the year (-€10,119) and Deferred charges and accrued income (-€3,844)
- Deferred charges and accrued income +€3,844
up €3,844 (+80.4%), from €4,780 to €8,624
- Receivables within one year +€1,593
up €1,593 (+276.5%), from €576 to €2,169
- Tangible fixed assets +€913
up €913 (+27.1%), from €3,372 to €4,285
of which Furniture and vehicles: +€1,282
- Profit (loss) carried forward -€10,119
down €10,119, from €185 to -€9,934
- Trade debts +€9,052
up €9,052 (+289.1%), from €3,131 to €12,182
- Tax, wage and social debts +€920
up €920 (+12.1%), from €7,625 to €8,544
- Advances received -€688
no longer reported in 2025 (was €688)
- Other debts -€302
down €302 (-31.0%), from €973 to €671
- Gross operating margin -€26,981
down €26,981, from €21,879 to -€5,102
- Taxes -€5,577
down €5,577 (-97.5%), from €5,718 to €141
- Depreciation +€1,319
up €1,319 (+297.8%), from €443 to €1,762
- Financial charges +€731
up €731 (+51.4%), from €1,421 to €2,152
- Other operating charges +€350
up €350 (+57.2%), from €612 to €962
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 | €29,101 | €27,964 | -€1,137 | -3.9% |
| Fixed assets | 21/28 | €3,372 | €4,285 | +€913 | +27.1% |
| Tangible fixed assets | 22/27 | €3,372 | €4,285 | +€913 | +27.1% |
| Land and buildings | 22 | €1,428 | €1,059 | -€369 | -25.8% |
| Furniture and vehicles | 24 | €1,944 | €3,226 | +€1,282 | +66.0% |
| Current assets | 29/58 | €25,730 | €23,679 | -€2,051 | -8.0% |
| Amounts receivable within one year | 40/41 | €576 | €2,169 | +€1,593 | +276.5% |
| Trade receivables | 40 | €576 | €2,169 | +€1,593 | +276.5% |
| Cash at bank and in hand | 54/58 | €20,374 | €12,885 | -€7,488 | -36.8% |
| Deferred charges and accrued income | 490/1 | €4,780 | €8,624 | +€3,844 | +80.4% |
| Total equity and liabilities | 10/49 | €29,101 | €27,964 | -€1,137 | -3.9% |
| Equity | 10/15 | €16,685 | €6,566 | -€10,119 | -60.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185 | -€9,934 | -€10,119 | |
| Amounts payable | 17/49 | €12,416 | €21,398 | +€8,982 | +72.3% |
| Amounts payable within one year | 42/48 | €12,416 | €21,398 | +€8,982 | +72.3% |
| Trade debts | 44 | €3,131 | €12,182 | +€9,052 | +289.1% |
| Suppliers | 440/4 | €3,131 | €12,182 | +€9,052 | +289.1% |
| Advances received on contracts in progress | 46 | €688 | - | -€688 | |
| Taxes, remuneration and social security | 45 | €7,625 | €8,544 | +€920 | +12.1% |
| Taxes | 450/3 | €7,625 | €8,544 | +€920 | +12.1% |
| Other amounts payable | 47/48 | €973 | €671 | -€302 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €1,762 | +€1,319 | +297.8% |
| Other operating charges | 640/8 | €612 | €962 | +€350 | +57.2% |
| Gross operating margin | 9900 | €21,879 | -€5,102 | -€26,981 | |
| Operating profit (loss) | 9901 | €20,824 | -€7,826 | -€28,650 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,421 | €2,152 | +€731 | +51.4% |
| Recurring financial charges | 65 | €1,421 | €2,152 | +€731 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €19,403 | -€9,978 | -€29,381 | |
| Income taxes | 67/77 | €5,718 | €141 | -€5,577 | -97.5% |
| Profit (loss) for the period | 9904 | €13,685 | -€10,119 | -€23,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,685 | -€10,119 | -€23,804 |
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.