BEI: 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.
BEI
Largest movements
- Receivables within one year +€24,730
up €24,730 (+43.8%), from €56,399 to €81,130
of which Other amounts receivable: +€28,057
- Tangible fixed assets +€6,649
up €6,649 (+120.2%), from €5,533 to €12,183
of which Furniture and vehicles: +€4,936
- Financial fixed assets +€3,000
new in 2025: €3,000
- Profit (loss) carried forward +€27,181
up €27,181 (+49.3%), from €55,185 to €82,366
- Tax, wage and social debts +€4,441
up €4,441 (+175.9%), from €2,525 to €6,967
- Trade debts +€1,758
up €1,758 (+169.5%), from €1,037 to €2,794
- Gross operating margin +€13,260
up €13,260 (+147.4%), from €8,993 to €22,253
- Financial income +€13,225
up €13,225 (+424.5%), from €3,116 to €16,341
of which Non-recurring financial income: +€12,683
- Depreciation +€3,166
up €3,166 (+218.4%), from €1,450 to €4,617
- Taxes +€2,487
up €2,487 (+111.1%), from €2,239 to €4,726
- Other operating charges -€1,097
down €1,097 (-38.5%), from €2,849 to €1,752
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 | €71,147 | €104,527 | +€33,380 | +46.9% |
| Fixed assets | 21/28 | €5,533 | €15,183 | +€9,649 | +174.4% |
| Tangible fixed assets | 22/27 | €5,533 | €12,183 | +€6,649 | +120.2% |
| Plant, machinery and equipment | 23 | €3,010 | €4,723 | +€1,714 | +56.9% |
| Furniture and vehicles | 24 | €2,524 | €7,459 | +€4,936 | +195.6% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €65,613 | €89,345 | +€23,731 | +36.2% |
| Stocks and contracts in progress | 3 | €3,750 | €3,750 | = | 0.0% |
| Stocks | 30/36 | €3,750 | €3,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,399 | €81,130 | +€24,730 | +43.8% |
| Trade receivables | 40 | €3,326 | - | -€3,326 | |
| Other amounts receivable | 41 | €53,073 | €81,130 | +€28,057 | +52.9% |
| Cash at bank and in hand | 54/58 | €5,464 | €4,465 | -€999 | -18.3% |
| Total equity and liabilities | 10/49 | €71,147 | €104,527 | +€33,380 | +46.9% |
| Equity | 10/15 | €67,585 | €94,766 | +€27,181 | +40.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,185 | €82,366 | +€27,181 | +49.3% |
| Amounts payable | 17/49 | €3,562 | €9,761 | +€6,199 | +174.0% |
| Amounts payable within one year | 42/48 | €3,562 | €9,761 | +€6,199 | +174.0% |
| Trade debts | 44 | €1,037 | €2,794 | +€1,758 | +169.5% |
| Suppliers | 440/4 | €1,037 | €2,794 | +€1,758 | +169.5% |
| Taxes, remuneration and social security | 45 | €2,525 | €6,967 | +€4,441 | +175.9% |
| Taxes | 450/3 | €2,525 | €6,967 | +€4,441 | +175.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,450 | €4,617 | +€3,166 | +218.4% |
| Other operating charges | 640/8 | €2,849 | €1,752 | -€1,097 | -38.5% |
| Gross operating margin | 9900 | €8,993 | €22,253 | +€13,260 | +147.4% |
| Operating profit (loss) | 9901 | €4,694 | €15,885 | +€11,191 | +238.4% |
| Financial income | 75/76B | €3,116 | €16,341 | +€13,225 | +424.5% |
| Recurring financial income | 75 | €3,116 | €3,659 | +€543 | +17.4% |
| Non-recurring financial income | 76B | - | €12,683 | +€12,683 | |
| Financial charges | 65/66B | €338 | €319 | -€19 | -5.7% |
| Recurring financial charges | 65 | €338 | €319 | -€19 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €7,472 | €31,907 | +€24,435 | +327.0% |
| Income taxes | 67/77 | €2,239 | €4,726 | +€2,487 | +111.1% |
| Profit (loss) for the period | 9904 | €5,233 | €27,181 | +€21,949 | +419.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,233 | €27,181 | +€21,949 | +419.5% |
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 8 October 2026 via checked.be.