BEELINGWA: 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.
BEELINGWA
Largest movements
- Cash -€30,964
down €30,964 (-31.8%), from €97,230 to €66,266
mainly Net result for the year (-€25,326) and Debts after one year (-€5,170)
- Tangible fixed assets -€5,132
down €5,132 (-35.0%), from €14,673 to €9,541
of which Furniture and vehicles: -€4,845
- Receivables within one year +€4,604
up €4,604 (+65.5%), from €7,027 to €11,631
- Profit (loss) carried forward -€25,326
down €25,326 (-204.2%), from -€12,404 to -€37,730
- Debts after one year -€5,170
down €5,170 (-47.0%), from €10,996 to €5,826
- Other debts -€2,434
down €2,434 (-7.0%), from €34,785 to €32,351
- Trade debts +€1,355
up €1,355 (+24.3%), from €5,572 to €6,927
- Gross operating margin -€19,719
down €19,719, from €1,827 to -€17,892
- Other operating charges +€1,177
up €1,177 (+442.5%), from €266 to €1,443
- Depreciation -€433
down €433 (-7.8%), from €5,565 to €5,132
- Financial charges -€200
down €200 (-20.1%), from €996 to €796
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 | €119,055 | €87,509 | -€31,546 | -26.5% |
| Fixed assets | 21/28 | €14,673 | €9,541 | -€5,132 | -35.0% |
| Tangible fixed assets | 22/27 | €14,673 | €9,541 | -€5,132 | -35.0% |
| Plant, machinery and equipment | 23 | €287 | - | -€287 | |
| Furniture and vehicles | 24 | €14,386 | €9,541 | -€4,845 | -33.7% |
| Current assets | 29/58 | €104,382 | €77,968 | -€26,414 | -25.3% |
| Amounts receivable within one year | 40/41 | €7,027 | €11,631 | +€4,604 | +65.5% |
| Trade receivables | 40 | €7,027 | €11,631 | +€4,604 | +65.5% |
| Cash at bank and in hand | 54/58 | €97,230 | €66,266 | -€30,964 | -31.8% |
| Deferred charges and accrued income | 490/1 | €125 | €71 | -€54 | -43.2% |
| Total equity and liabilities | 10/49 | €119,055 | €87,509 | -€31,546 | -26.5% |
| Equity | 10/15 | €61,796 | €36,470 | -€25,326 | -41.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,200 | €69,200 | = | 0.0% |
| Distributable reserves | 133 | €69,200 | €69,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,404 | -€37,730 | -€25,326 | -204.2% |
| Amounts payable | 17/49 | €57,259 | €51,039 | -€6,220 | -10.9% |
| Amounts payable after more than one year | 17 | €10,996 | €5,826 | -€5,170 | -47.0% |
| Financial debts | 170/4 | €10,996 | €5,826 | -€5,170 | -47.0% |
| Amounts payable within one year | 42/48 | €46,263 | €45,213 | -€1,050 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €4,977 | €5,170 | +€193 | +3.9% |
| Trade debts | 44 | €5,572 | €6,927 | +€1,355 | +24.3% |
| Suppliers | 440/4 | €5,572 | €6,927 | +€1,355 | +24.3% |
| Taxes, remuneration and social security | 45 | €929 | €765 | -€164 | -17.7% |
| Taxes | 450/3 | €929 | €765 | -€164 | -17.7% |
| Other amounts payable | 47/48 | €34,785 | €32,351 | -€2,434 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,565 | €5,132 | -€433 | -7.8% |
| Other operating charges | 640/8 | €266 | €1,443 | +€1,177 | +442.5% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €1,827 | -€17,892 | -€19,719 | |
| Operating profit (loss) | 9901 | -€4,004 | -€24,530 | -€20,526 | -512.6% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €996 | €796 | -€200 | -20.1% |
| Recurring financial charges | 65 | €996 | €796 | -€200 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,960 | -€25,326 | -€20,366 | -410.6% |
| Profit (loss) for the period | 9904 | -€4,960 | -€25,326 | -€20,366 | -410.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,960 | -€25,326 | -€20,366 | -410.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.