BEEN: 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.
BEEN
Largest movements
- Cash +€38,568
up €38,568 (+303.8%), from €12,694 to €51,261
mainly Net result for the year (+€102,726) and Depreciation (+€18,374)
- Receivables within one year -€14,623
down €14,623 (-9.9%), from €148,174 to €133,551
of which Trade receivables: -€47,412
- Tangible fixed assets -€9,256
down €9,256 (-3.7%), from €252,781 to €243,525
of which Land and buildings: -€6,967
- Profit (loss) carried forward +€102,726
up €102,726 (+57.6%), from -€178,201 to -€75,475
- Tax, wage and social debts -€77,789
down €77,789 (-47.3%), from €164,428 to €86,639
of which Taxes: -€53,715
- Debts after one year -€12,950
down €12,950 (-5.6%), from €231,903 to €218,953
- Gross operating margin +€114,948
up €114,948 (+21.4%), from €538,000 to €652,948
- Staff costs -€44,464
down €44,464 (-7.9%), from €561,037 to €516,573
- Other operating charges -€36,111
down €36,111 (-87.2%), from €41,413 to €5,302
- Financial charges -€7,773
down €7,773 (-37.9%), from €20,491 to €12,718
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 | €466,478 | €477,153 | +€10,675 | +2.3% |
| Fixed assets | 21/28 | €254,207 | €244,951 | -€9,256 | -3.6% |
| Tangible fixed assets | 22/27 | €252,781 | €243,525 | -€9,256 | -3.7% |
| Land and buildings | 22 | €205,747 | €198,780 | -€6,967 | -3.4% |
| Plant, machinery and equipment | 23 | €44,709 | €40,808 | -€3,902 | -8.7% |
| Furniture and vehicles | 24 | €2,324 | €3,937 | +€1,612 | +69.4% |
| Financial fixed assets | 28 | €1,427 | €1,427 | = | 0.0% |
| Current assets | 29/58 | €212,271 | €232,202 | +€19,931 | +9.4% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,838 | €8,838 | = | 0.0% |
| Stocks | 30/36 | €8,838 | €8,838 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €148,174 | €133,551 | -€14,623 | -9.9% |
| Trade receivables | 40 | €99,431 | €52,020 | -€47,412 | -47.7% |
| Other amounts receivable | 41 | €48,743 | €81,531 | +€32,788 | +67.3% |
| Cash at bank and in hand | 54/58 | €12,694 | €51,261 | +€38,568 | +303.8% |
| Deferred charges and accrued income | 490/1 | €27,565 | €23,551 | -€4,014 | -14.6% |
| Total equity and liabilities | 10/49 | €466,478 | €477,153 | +€10,675 | +2.3% |
| Equity | 10/15 | -€84,488 | €18,238 | +€102,726 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €73,713 | €73,713 | = | 0.0% |
| Distributable reserves | 133 | €73,713 | €73,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178,201 | -€75,475 | +€102,726 | +57.6% |
| Amounts payable | 17/49 | €550,966 | €458,915 | -€92,051 | -16.7% |
| Amounts payable after more than one year | 17 | €231,903 | €218,953 | -€12,950 | -5.6% |
| Financial debts | 170/4 | €231,903 | €218,953 | -€12,950 | -5.6% |
| Amounts payable within one year | 42/48 | €319,064 | €239,962 | -€79,101 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €12,980 | €13,565 | +€585 | +4.5% |
| Trade debts | 44 | €141,656 | €139,759 | -€1,897 | -1.3% |
| Suppliers | 440/4 | €141,656 | €139,759 | -€1,897 | -1.3% |
| Taxes, remuneration and social security | 45 | €164,428 | €86,639 | -€77,789 | -47.3% |
| Taxes | 450/3 | €76,115 | €22,401 | -€53,715 | -70.6% |
| Remuneration and social security | 454/9 | €88,312 | €64,238 | -€24,074 | -27.3% |
| Remuneration, social security and pensions | 62 | €561,037 | €516,573 | -€44,464 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,428 | €18,374 | -€2,054 | -10.1% |
| Other operating charges | 640/8 | €41,413 | €5,302 | -€36,111 | -87.2% |
| Gross operating margin | 9900 | €538,000 | €652,948 | +€114,948 | +21.4% |
| Operating profit (loss) | 9901 | -€84,878 | €112,699 | +€197,577 | |
| Financial income | 75/76B | €1,492 | €3,245 | +€1,753 | +117.5% |
| Recurring financial income | 75 | €1,492 | €3,245 | +€1,753 | +117.5% |
| Financial charges | 65/66B | €20,491 | €12,718 | -€7,773 | -37.9% |
| Recurring financial charges | 65 | €20,491 | €12,718 | -€7,773 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€103,877 | €103,227 | +€207,103 | |
| Income taxes | 67/77 | €526 | €501 | -€25 | -4.8% |
| Profit (loss) for the period | 9904 | -€104,402 | €102,726 | +€207,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,402 | €102,726 | +€207,128 |
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 4 October 2026 via checked.be.