BEENS: 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.
BEENS
Largest movements
- Tangible fixed assets -€7,963
down €7,963 (-5.2%), from €154,329 to €146,366
of which Land and buildings: -€7,632
- Other debts +€8,344
up €8,344 (+36.9%), from €22,615 to €30,959
- Reserves -€8,213
down €8,213 (-39.8%), from €20,613 to €12,400
of which Distributable reserves: -€8,213
- Profit (loss) carried forward -€7,724
new in 2025: -€7,724
- Gross operating margin -€2,084
down €2,084 (-54.7%), from -€3,812 to -€5,897
- Depreciation -€1,297
down €1,297 (-14.0%), from €9,260 to €7,963
- Other operating charges +€339
up €339 (+20.1%), from €1,687 to €2,026
- Financial charges -€71
down €71 (-57.6%), from €123 to €52
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 | €167,277 | €159,635 | -€7,642 | -4.6% |
| Fixed assets | 21/28 | €166,853 | €158,890 | -€7,963 | -4.8% |
| Tangible fixed assets | 22/27 | €154,329 | €146,366 | -€7,963 | -5.2% |
| Land and buildings | 22 | €152,672 | €145,040 | -€7,632 | -5.0% |
| Plant, machinery and equipment | 23 | €1,657 | €1,325 | -€331 | -20.0% |
| Financial fixed assets | 28 | €12,525 | €12,525 | = | 0.0% |
| Current assets | 29/58 | €423 | €744 | +€321 | +75.9% |
| Amounts receivable within one year | 40/41 | €282 | €282 | = | 0.0% |
| Other amounts receivable | 41 | €282 | €282 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50 | €463 | +€413 | +824.2% |
| Deferred charges and accrued income | 490/1 | €92 | €0 | -€92 | -100.0% |
| Total equity and liabilities | 10/49 | €167,277 | €159,635 | -€7,642 | -4.6% |
| Equity | 10/15 | €144,613 | €128,676 | -€15,937 | -11.0% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €20,613 | €12,400 | -€8,213 | -39.8% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €8,213 | €0 | -€8,213 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€7,724 | -€7,724 | |
| Amounts payable | 17/49 | €22,663 | €30,959 | +€8,295 | +36.6% |
| Amounts payable within one year | 42/48 | €22,663 | €30,959 | +€8,295 | +36.6% |
| Trade debts | 44 | €49 | €0 | -€49 | -100.0% |
| Suppliers | 440/4 | €49 | €0 | -€49 | -100.0% |
| Other amounts payable | 47/48 | €22,615 | €30,959 | +€8,344 | +36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,260 | €7,963 | -€1,297 | -14.0% |
| Other operating charges | 640/8 | €1,687 | €2,026 | +€339 | +20.1% |
| Gross operating margin | 9900 | -€3,812 | -€5,897 | -€2,084 | -54.7% |
| Operating profit (loss) | 9901 | -€14,760 | -€15,885 | -€1,126 | -7.6% |
| Financial charges | 65/66B | €123 | €52 | -€71 | -57.6% |
| Recurring financial charges | 65 | €123 | €52 | -€71 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,882 | -€15,937 | -€1,055 | -7.1% |
| Profit (loss) for the period | 9904 | -€14,882 | -€15,937 | -€1,055 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,882 | -€15,937 | -€1,055 | -7.1% |
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 3 October 2026 via checked.be.