BEEMATEXPRESS: 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.
BEEMATEXPRESS
Largest movements
- Receivables within one year +€25,732
up €25,732 (+78.6%), from €32,757 to €58,489
of which Trade receivables: +€25,978
- Tangible fixed assets -€4,347
down €4,347 (-15.9%), from €27,351 to €23,004
of which Land and buildings: -€5,180
- Cash +€3,133
up €3,133 (+32.5%), from €9,642 to €12,775
mainly Trade debts (+€36,104) and Depreciation (+€6,789)
- Trade debts +€36,104
up €36,104 (+340.5%), from €10,603 to €46,706
- Other debts -€7,269
down €7,269 (-94.3%), from €7,712 to €443
- Debts after one year -€5,715
down €5,715 (-28.5%), from €20,034 to €14,318
- Profit (loss) carried forward +€1,295
up €1,295 (+18.0%), from €7,180 to €8,475
- Taxes +€5,502
no longer reported in 2024 (was -€5,502)
- Other operating charges +€791
new in 2024: €791
- Gross operating margin -€605
down €605 (-5.1%), from €11,883 to €11,277
- Financial charges +€596
up €596 (+68.6%), from €870 to €1,466
- Depreciation +€456
up €456 (+7.2%), from €6,333 to €6,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,750 | €94,268 | +€24,518 | +35.2% |
| Fixed assets | 21/28 | €27,351 | €23,004 | -€4,347 | -15.9% |
| Tangible fixed assets | 22/27 | €27,351 | €23,004 | -€4,347 | -15.9% |
| Land and buildings | 22 | €26,382 | €21,201 | -€5,180 | -19.6% |
| Plant, machinery and equipment | 23 | €970 | €1,803 | +€833 | +86.0% |
| Current assets | 29/58 | €42,399 | €71,264 | +€28,865 | +68.1% |
| Amounts receivable within one year | 40/41 | €32,757 | €58,489 | +€25,732 | +78.6% |
| Trade receivables | 40 | €21,732 | €47,710 | +€25,978 | +119.5% |
| Other amounts receivable | 41 | €11,025 | €10,780 | -€245 | -2.2% |
| Cash at bank and in hand | 54/58 | €9,642 | €12,775 | +€3,133 | +32.5% |
| Total equity and liabilities | 10/49 | €69,750 | €94,268 | +€24,518 | +35.2% |
| Equity | 10/15 | €25,780 | €27,075 | +€1,295 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,180 | €8,475 | +€1,295 | +18.0% |
| Amounts payable | 17/49 | €43,970 | €67,193 | +€23,223 | +52.8% |
| Amounts payable after more than one year | 17 | €20,034 | €14,318 | -€5,715 | -28.5% |
| Financial debts | 170/4 | €20,034 | €14,318 | -€5,715 | -28.5% |
| Amounts payable within one year | 42/48 | €23,937 | €52,875 | +€28,938 | +120.9% |
| Current portion of amounts payable after more than one year | 42 | €5,622 | €5,725 | +€104 | +1.8% |
| Trade debts | 44 | €10,603 | €46,706 | +€36,104 | +340.5% |
| Suppliers | 440/4 | €10,603 | €46,706 | +€36,104 | +340.5% |
| Other amounts payable | 47/48 | €7,712 | €443 | -€7,269 | -94.3% |
| Remuneration, social security and pensions | 62 | €935 | €935 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,333 | €6,789 | +€456 | +7.2% |
| Other operating charges | 640/8 | - | €791 | +€791 | |
| Gross operating margin | 9900 | €11,883 | €11,277 | -€605 | -5.1% |
| Operating profit (loss) | 9901 | €4,614 | €2,762 | -€1,852 | -40.1% |
| Financial charges | 65/66B | €870 | €1,466 | +€596 | +68.6% |
| Recurring financial charges | 65 | €870 | €1,466 | +€596 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €3,744 | €1,295 | -€2,449 | -65.4% |
| Income taxes | 67/77 | -€5,502 | - | +€5,502 | |
| Profit (loss) for the period | 9904 | €9,246 | €1,295 | -€7,950 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,246 | €1,295 | -€7,950 | -86.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.