BEEPLE: 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.
BEEPLE
Largest movements
- Receivables within one year -€495,549
down €495,549 (-51.8%), from €957,258 to €461,709
of which Trade receivables: -€522,241
- Intangible fixed assets -€198,405
down €198,405 (-6.1%), from €3.3m to €3.1m
- Cash -€150,038
down €150,038 (-37.1%), from €404,577 to €254,539
mainly Investment in fixed assets (net) (-€1.0m) and Net result for the year (-€366,442)
- Profit (loss) carried forward -€366,442
down €366,442 (-13.3%), from -€2.8m to -€3.1m
- Trade debts -€320,795
down €320,795 (-41.1%), from €781,234 to €460,439
- Accrued charges and deferred income -€253,623
down €253,623 (-16.8%), from €1.5m to €1.3m
- Short-term financial debts +€50,000
up €50,000 (+10.0%), from €500,000 to €550,000
of which Other loans: +€550,000
- Gross operating margin -€766,975
down €766,975 (-29.1%), from €2.6m to €1.9m
- Staff costs -€244,052
down €244,052 (-20.9%), from €1.2m to €925,057
- Write-downs +€56,732
up €56,732, from €0 to €56,732
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.
Derived cash bridge
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 | €4,860,538 | €4,008,896 | -€851,642 | -17.5% |
| Fixed assets | 21/28 | €3,286,433 | €3,087,800 | -€198,633 | -6.0% |
| Intangible fixed assets | 21 | €3,278,893 | €3,080,488 | -€198,405 | -6.1% |
| Tangible fixed assets | 22/27 | €228 | €0 | -€228 | -100.0% |
| Plant, machinery and equipment | 23 | €228 | €0 | -€228 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €7,312 | €7,312 | = | 0.0% |
| Current assets | 29/58 | €1,574,105 | €921,096 | -€653,009 | -41.5% |
| Amounts receivable within one year | 40/41 | €957,258 | €461,709 | -€495,549 | -51.8% |
| Trade receivables | 40 | €908,671 | €386,430 | -€522,241 | -57.5% |
| Other amounts receivable | 41 | €48,587 | €75,279 | +€26,692 | +54.9% |
| Cash at bank and in hand | 54/58 | €404,577 | €254,539 | -€150,038 | -37.1% |
| Deferred charges and accrued income | 490/1 | €212,270 | €204,848 | -€7,422 | -3.5% |
| Total equity and liabilities | 10/49 | €4,860,538 | €4,008,896 | -€851,642 | -17.5% |
| Equity | 10/15 | €2,014,968 | €1,648,526 | -€366,442 | -18.2% |
| Contributions | 10/11 | €4,768,550 | €4,768,550 | = | 0.0% |
| Capital | 10 | €4,768,550 | €4,768,550 | = | 0.0% |
| Issued capital | 100 | €4,768,550 | €4,768,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,753,582 | -€3,120,024 | -€366,442 | -13.3% |
| Amounts payable | 17/49 | €2,845,570 | €2,360,370 | -€485,201 | -17.1% |
| Amounts payable within one year | 42/48 | €1,331,739 | €1,100,161 | -€231,578 | -17.4% |
| Financial debts | 43 | €500,000 | €550,000 | +€50,000 | +10.0% |
| Credit institutions | 430/8 | €500,000 | €0 | -€500,000 | -100% |
| Other loans | 439 | - | €550,000 | +€550,000 | |
| Trade debts | 44 | €781,234 | €460,439 | -€320,795 | -41.1% |
| Suppliers | 440/4 | €781,234 | €460,439 | -€320,795 | -41.1% |
| Advances received on contracts in progress | 46 | €5,961 | €0 | -€5,961 | -100% |
| Taxes, remuneration and social security | 45 | €44,544 | €89,721 | +€45,177 | +101% |
| Taxes | 450/3 | €5,456 | €2,319 | -€3,137 | -57.5% |
| Remuneration and social security | 454/9 | €39,088 | €87,403 | +€48,314 | +124% |
| Accrued charges and deferred income | 492/3 | €1,513,832 | €1,260,209 | -€253,623 | -16.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,169,110 | €925,057 | -€244,052 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218,411 | €1,229,878 | +€11,467 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €56,732 | +€56,732 | |
| Other operating charges | 640/8 | €3,435 | €1,401 | -€2,034 | -59.2% |
| Non-recurring operating charges | 66A | €450 | €0 | -€450 | -100% |
| Gross operating margin | 9900 | €2,636,130 | €1,869,155 | -€766,975 | -29.1% |
| Operating profit (loss) | 9901 | €244,724 | -€343,913 | -€588,638 | |
| Financial income | 75/76B | €3,311 | €7,980 | +€4,669 | +141% |
| Recurring financial income | 75 | €3,311 | €7,980 | +€4,669 | +141% |
| Financial charges | 65/66B | €24,582 | €30,819 | +€6,236 | +25.4% |
| Recurring financial charges | 65 | €24,582 | €30,819 | +€6,236 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €223,453 | -€366,752 | -€590,205 | |
| Income taxes | 67/77 | €1,600 | -€310 | -€1,910 | |
| Profit (loss) for the period | 9904 | €221,853 | -€366,442 | -€588,294 | |
| Profit (loss) for the period to be appropriated | 9905 | €221,853 | -€366,442 | -€588,294 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.