BEEPCAR: 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.
BEEPCAR
Largest movements
- Receivables within one year +€20,896
up €20,896 (+86.0%), from €24,307 to €45,203
of which Trade receivables: +€15,864
- Tangible fixed assets +€12,236
up €12,236 (+156.3%), from €7,827 to €20,063
of which Furniture and vehicles: +€10,940
- Cash +€8,365
up €8,365 (+200.3%), from €4,175 to €12,540
- Deferred charges and accrued income +€1,191
up €1,191 (+720.9%), from €165 to €1,357
- Trade debts +€21,865
up €21,865 (+416.0%), from €5,256 to €27,121
- Tax, wage and social debts +€12,384
up €12,384 (+185.7%), from €6,668 to €19,053
of which Taxes: +€13,884
- Profit (loss) carried forward +€8,440
up €8,440 (+51.8%), from €16,290 to €24,730
- Depreciation +€5,716
up €5,716 (+193.4%), from €2,955 to €8,671
- Gross operating margin -€4,259
down €4,259 (-34.8%), from €12,222 to €7,964
- Other operating charges +€2,015
up €2,015 (+157.7%), from €1,277 to €3,292
- Taxes -€930
down €930 (-32.3%), from €2,884 to €1,954
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,275 | €79,963 | +€42,689 | +114.5% |
| Fixed assets | 21/28 | €8,627 | €20,863 | +€12,236 | +141.8% |
| Tangible fixed assets | 22/27 | €7,827 | €20,063 | +€12,236 | +156.3% |
| Plant, machinery and equipment | 23 | €1,479 | €2,775 | +€1,296 | +87.6% |
| Furniture and vehicles | 24 | €6,348 | €17,288 | +€10,940 | +172.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €28,647 | €59,100 | +€30,453 | +106.3% |
| Amounts receivable within one year | 40/41 | €24,307 | €45,203 | +€20,896 | +86.0% |
| Trade receivables | 40 | €24,114 | €39,978 | +€15,864 | +65.8% |
| Other amounts receivable | 41 | €192 | €5,225 | +€5,033 | +2615.9% |
| Cash at bank and in hand | 54/58 | €4,175 | €12,540 | +€8,365 | +200.3% |
| Deferred charges and accrued income | 490/1 | €165 | €1,357 | +€1,191 | +720.9% |
| Total equity and liabilities | 10/49 | €37,275 | €79,963 | +€42,689 | +114.5% |
| Equity | 10/15 | €25,350 | €33,790 | +€8,440 | +33.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,860 | €2,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,290 | €24,730 | +€8,440 | +51.8% |
| Amounts payable | 17/49 | €11,925 | €46,173 | +€34,249 | +287.2% |
| Amounts payable within one year | 42/48 | €11,925 | €46,173 | +€34,249 | +287.2% |
| Trade debts | 44 | €5,256 | €27,121 | +€21,865 | +416.0% |
| Suppliers | 440/4 | €5,256 | €27,121 | +€21,865 | +416.0% |
| Taxes, remuneration and social security | 45 | €6,668 | €19,053 | +€12,384 | +185.7% |
| Taxes | 450/3 | €5,168 | €19,053 | +€13,884 | +268.6% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,955 | €8,671 | +€5,716 | +193.4% |
| Other operating charges | 640/8 | €1,277 | €3,292 | +€2,015 | +157.7% |
| Non-recurring operating charges | 66A | €202 | - | -€202 | |
| Gross operating margin | 9900 | €12,222 | €7,964 | -€4,259 | -34.8% |
| Operating profit (loss) | 9901 | €7,788 | -€3,999 | -€11,787 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €515 | €448 | -€67 | -13.0% |
| Recurring financial charges | 65 | €515 | €448 | -€67 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €7,273 | -€4,445 | -€11,717 | |
| Income taxes | 67/77 | €2,884 | €1,954 | -€930 | -32.3% |
| Profit (loss) for the period | 9904 | €4,388 | -€6,399 | -€10,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,388 | -€6,399 | -€10,787 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.