BEEXIME-CANSE: 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.
BEEXIME-CANSE
Largest movements
- Tangible fixed assets +€76,619
up €76,619 (+9.2%), from €829,855 to €906,474
of which Land and buildings: +€125,025
- Cash +€48,476
up €48,476 (+51.6%), from €93,945 to €142,421
mainly Depreciation (+€99,067) and Debts after one year (+€79,524)
- Receivables within one year -€28,826
down €28,826 (-32.2%), from €89,552 to €60,726
of which Other amounts receivable: -€31,278
- Debts after one year +€79,524
up €79,524 (+13.2%), from €602,398 to €681,922
- Accrued charges and deferred income +€33,299
up €33,299 (+4,440%), from €750 to €34,049
- Tax, wage and social debts -€29,262
down €29,262 (-74.0%), from €39,562 to €10,300
of which Taxes: -€22,101
- Gross operating margin +€39,664
up €39,664 (+31.2%), from €127,248 to €166,912
- Taxes +€6,376
up €6,376 (+62.0%), from €10,290 to €16,667
- Depreciation +€5,875
up €5,875 (+6.3%), from €93,192 to €99,067
- Financial charges +€5,772
up €5,772 (+50.6%), from €11,413 to €17,186
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 | €1,076,760 | €1,175,034 | +€98,273 | +9.1% |
| Fixed assets | 21/28 | €829,855 | €906,474 | +€76,619 | +9.2% |
| Tangible fixed assets | 22/27 | €829,855 | €906,474 | +€76,619 | +9.2% |
| Land and buildings | 22 | €621,381 | €746,406 | +€125,025 | +20.1% |
| Furniture and vehicles | 24 | €91,198 | €61,349 | -€29,849 | -32.7% |
| Other tangible fixed assets | 26 | €117,277 | €98,719 | -€18,557 | -15.8% |
| Current assets | 29/58 | €246,905 | €268,560 | +€21,654 | +8.8% |
| Amounts receivable after more than one year | 29 | €53,950 | €53,950 | = | 0.0% |
| Other amounts receivable | 291 | €53,950 | €53,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €89,552 | €60,726 | -€28,826 | -32.2% |
| Trade receivables | 40 | €1,188 | €3,639 | +€2,451 | +206% |
| Other amounts receivable | 41 | €88,365 | €57,087 | -€31,278 | -35.4% |
| Cash at bank and in hand | 54/58 | €93,945 | €142,421 | +€48,476 | +51.6% |
| Deferred charges and accrued income | 490/1 | €9,458 | €11,463 | +€2,004 | +21.2% |
| Total equity and liabilities | 10/49 | €1,076,760 | €1,175,034 | +€98,273 | +9.1% |
| Equity | 10/15 | €368,233 | €371,556 | +€3,323 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €341,860 | €341,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €340,000 | €340,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,773 | €11,096 | +€3,323 | +42.8% |
| Amounts payable | 17/49 | €708,528 | €803,478 | +€94,950 | +13.4% |
| Amounts payable after more than one year | 17 | €602,398 | €681,922 | +€79,524 | +13.2% |
| Financial debts | 170/4 | €602,398 | €681,922 | +€79,524 | +13.2% |
| Amounts payable within one year | 42/48 | €105,380 | €87,507 | -€17,873 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €62,431 | €69,146 | +€6,715 | +10.8% |
| Trade debts | 44 | €3,387 | €8,061 | +€4,674 | +138% |
| Suppliers | 440/4 | €3,387 | €8,061 | +€4,674 | +138% |
| Taxes, remuneration and social security | 45 | €39,562 | €10,300 | -€29,262 | -74.0% |
| Taxes | 450/3 | €32,401 | €10,300 | -€22,101 | -68.2% |
| Remuneration and social security | 454/9 | €7,161 | €0 | -€7,161 | -100% |
| Accrued charges and deferred income | 492/3 | €750 | €34,049 | +€33,299 | +4,440% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,192 | €99,067 | +€5,875 | +6.3% |
| Other operating charges | 640/8 | €5,351 | €6,284 | +€933 | +17.4% |
| Gross operating margin | 9900 | €127,248 | €166,912 | +€39,664 | +31.2% |
| Operating profit (loss) | 9901 | €28,706 | €61,562 | +€32,856 | +114% |
| Financial income | 75/76B | €7,130 | €5,613 | -€1,517 | -21.3% |
| Recurring financial income | 75 | €7,130 | €5,613 | -€1,517 | -21.3% |
| Financial charges | 65/66B | €11,413 | €17,186 | +€5,772 | +50.6% |
| Recurring financial charges | 65 | €11,413 | €17,186 | +€5,772 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €24,422 | €49,990 | +€25,567 | +105% |
| Income taxes | 67/77 | €10,290 | €16,667 | +€6,376 | +62.0% |
| Profit (loss) for the period | 9904 | €14,132 | €33,323 | +€19,191 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €14,132 | €33,323 | +€19,191 | +136% |
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.