Beggie: 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.
Beggie
Largest movements
- Receivables within one year -€16,963
down €16,963 (-5.8%), from €294,191 to €277,228
of which Trade receivables: -€88,939
- Tangible fixed assets +€12,976
up €12,976 (+5.4%), from €238,583 to €251,559
of which Other tangible fixed assets: +€21,502
- Deferred charges and accrued income -€12,839
down €12,839 (-53.8%), from €23,874 to €11,035
- Stocks and contracts +€7,500
up €7,500 (+33.3%), from €22,500 to €30,000
- Profit (loss) carried forward -€260,887
down €260,887 (-1566.7%), from -€16,652 to -€277,539
- Debts after one year +€194,230
up €194,230 (+195.6%), from €99,317 to €293,547
- Short-term financial debts +€76,233
up €76,233 (+564.5%), from €13,505 to €89,738
- Trade debts -€48,167
down €48,167 (-13.5%), from €357,589 to €309,423
- Tax, wage and social debts +€26,349
up €26,349 (+109.2%), from €24,121 to €50,470
of which Remuneration and social security: +€23,836
- Staff costs +€128,531
up €128,531 (+124.3%), from €103,365 to €231,897
- Financial charges +€19,046
up €19,046 (+853.6%), from €2,231 to €21,277
- Gross operating margin -€12,575
down €12,575 (-18.9%), from €66,698 to €54,123
- Depreciation +€6,582
up €6,582 (+12.6%), from €52,356 to €58,939
- Financial income +€3,419
up €3,419 (+100.8%), from €3,393 to €6,812
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 | €592,855 | €583,484 | -€9,371 | -1.6% |
| Formation expenses | 20 | €16 | €0 | -€16 | -100.0% |
| Fixed assets | 21/28 | €251,792 | €265,197 | +€13,405 | +5.3% |
| Intangible fixed assets | 21 | €709 | €450 | -€258 | -36.5% |
| Tangible fixed assets | 22/27 | €238,583 | €251,559 | +€12,976 | +5.4% |
| Plant, machinery and equipment | 23 | €86,330 | €103,268 | +€16,937 | +19.6% |
| Furniture and vehicles | 24 | €77,100 | €51,638 | -€25,463 | -33.0% |
| Other tangible fixed assets | 26 | €75,152 | €96,654 | +€21,502 | +28.6% |
| Financial fixed assets | 28 | €12,500 | €13,187 | +€687 | +5.5% |
| Current assets | 29/58 | €341,048 | €318,287 | -€22,761 | -6.7% |
| Stocks and contracts in progress | 3 | €22,500 | €30,000 | +€7,500 | +33.3% |
| Stocks | 30/36 | €22,500 | €30,000 | +€7,500 | +33.3% |
| Amounts receivable within one year | 40/41 | €294,191 | €277,228 | -€16,963 | -5.8% |
| Trade receivables | 40 | €163,924 | €74,985 | -€88,939 | -54.3% |
| Other amounts receivable | 41 | €130,268 | €202,243 | +€71,976 | +55.3% |
| Cash at bank and in hand | 54/58 | €483 | €24 | -€459 | -95.0% |
| Deferred charges and accrued income | 490/1 | €23,874 | €11,035 | -€12,839 | -53.8% |
| Total equity and liabilities | 10/49 | €592,855 | €583,484 | -€9,371 | -1.6% |
| Equity | 10/15 | €64,736 | -€196,151 | -€260,887 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,387 | €61,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €61,387 | €61,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,652 | -€277,539 | -€260,887 | -1566.7% |
| Amounts payable | 17/49 | €528,120 | €779,635 | +€251,516 | +47.6% |
| Amounts payable after more than one year | 17 | €99,317 | €293,547 | +€194,230 | +195.6% |
| Financial debts | 170/4 | €99,317 | €293,547 | +€194,230 | +195.6% |
| Amounts payable within one year | 42/48 | €428,802 | €484,338 | +€55,535 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €23,389 | €24,509 | +€1,120 | +4.8% |
| Financial debts | 43 | €13,505 | €89,738 | +€76,233 | +564.5% |
| Credit institutions | 430/8 | €13,505 | €89,738 | +€76,233 | +564.5% |
| Trade debts | 44 | €357,589 | €309,423 | -€48,167 | -13.5% |
| Suppliers | 440/4 | €357,589 | €309,423 | -€48,167 | -13.5% |
| Advances received on contracts in progress | 46 | €7,760 | €7,760 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €24,121 | €50,470 | +€26,349 | +109.2% |
| Taxes | 450/3 | €12,517 | €15,031 | +€2,513 | +20.1% |
| Remuneration and social security | 454/9 | €11,603 | €35,439 | +€23,836 | +205.4% |
| Other amounts payable | 47/48 | €2,438 | €2,438 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,751 | +€1,751 | |
| Non-recurring operating income | 76A | - | €11,161 | +€11,161 | |
| Remuneration, social security and pensions | 62 | €103,365 | €231,897 | +€128,531 | +124.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,356 | €58,939 | +€6,582 | +12.6% |
| Other operating charges | 640/8 | €7,825 | €9,321 | +€1,496 | +19.1% |
| Non-recurring operating charges | 66A | €8,303 | €0 | -€8,303 | -100.0% |
| Gross operating margin | 9900 | €66,698 | €54,123 | -€12,575 | -18.9% |
| Operating profit (loss) | 9901 | -€105,152 | -€246,034 | -€140,882 | -134.0% |
| Financial income | 75/76B | €3,393 | €6,812 | +€3,419 | +100.8% |
| Recurring financial income | 75 | €3,393 | €6,812 | +€3,419 | +100.8% |
| Financial charges | 65/66B | €2,231 | €21,277 | +€19,046 | +853.6% |
| Recurring financial charges | 65 | €2,231 | €21,277 | +€19,046 | +853.6% |
| Profit (loss) for the period before taxes | 9903 | -€103,991 | -€260,499 | -€156,509 | -150.5% |
| Income taxes | 67/77 | €0 | €388 | +€388 | |
| Profit (loss) for the period | 9904 | -€103,991 | -€260,887 | -€156,896 | -150.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,991 | -€260,887 | -€156,896 | -150.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.