Beia: 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.
Beia
Largest movements
- Receivables within one year -€44,466
down €44,466 (-31.4%), from €141,622 to €97,156
of which Other amounts receivable: -€48,211
- Cash -€42,758
down €42,758 (-90.4%), from €47,282 to €4,524
mainly Accrued charges and deferred income (-€75,660) and Net result for the year (-€55,801)
- Accrued charges and deferred income -€75,660
down €75,660 (-59.2%), from €127,748 to €52,088
- Other debts +€59,258
up €59,258 (+1,371%), from €4,324 to €63,582
- Profit (loss) carried forward -€55,801
down €55,801 (-867%), from -€6,433 to -€62,235
- Tax, wage and social debts -€15,068
no longer reported in 2025 (was €15,068)
of which Remuneration and social security: -€14,158
- Staff costs +€33,478
up €33,478 (+48.8%), from €68,646 to €102,124
- Turnover -€32,250
no longer reported in 2025 (was €32,250)
- Gross operating margin -€8,600
down €8,600 (-15.6%), from €55,078 to €46,479
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 | €188,904 | €101,680 | -€87,224 | -46.2% |
| Current assets | 29/58 | €188,904 | €101,680 | -€87,224 | -46.2% |
| Amounts receivable within one year | 40/41 | €141,622 | €97,156 | -€44,466 | -31.4% |
| Trade receivables | 40 | €40,050 | €43,794 | +€3,744 | +9.3% |
| Other amounts receivable | 41 | €101,572 | €53,361 | -€48,211 | -47.5% |
| Cash at bank and in hand | 54/58 | €47,282 | €4,524 | -€42,758 | -90.4% |
| Total equity and liabilities | 10/49 | €188,904 | €101,680 | -€87,224 | -46.2% |
| Equity | 10/15 | €4,567 | -€51,235 | -€55,801 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,433 | -€62,235 | -€55,801 | -867% |
| Amounts payable | 17/49 | €184,337 | €152,914 | -€31,423 | -17.0% |
| Amounts payable within one year | 42/48 | €56,589 | €100,826 | +€44,237 | +78.2% |
| Trade debts | 44 | €37,197 | €37,245 | +€48 | +0.1% |
| Suppliers | 440/4 | €37,197 | €37,245 | +€48 | +0.1% |
| Taxes, remuneration and social security | 45 | €15,068 | - | -€15,068 | |
| Taxes | 450/3 | €910 | - | -€910 | |
| Remuneration and social security | 454/9 | €14,158 | - | -€14,158 | |
| Other amounts payable | 47/48 | €4,324 | €63,582 | +€59,258 | +1,371% |
| Accrued charges and deferred income | 492/3 | €127,748 | €52,088 | -€75,660 | -59.2% |
| Turnover | 70 | €32,250 | - | -€32,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €29,539 | €29,720 | +€181 | +0.6% |
| Remuneration, social security and pensions | 62 | €68,646 | €102,124 | +€33,478 | +48.8% |
| Gross operating margin | 9900 | €55,078 | €46,479 | -€8,600 | -15.6% |
| Operating profit (loss) | 9901 | -€13,567 | -€55,645 | -€42,078 | -310% |
| Financial charges | 65/66B | €44 | €156 | +€113 | +259% |
| Recurring financial charges | 65 | €44 | €156 | +€113 | +259% |
| Profit (loss) for the period before taxes | 9903 | -€13,611 | -€55,801 | -€42,190 | -310% |
| Income taxes | 67/77 | €10 | - | -€10 | |
| Profit (loss) for the period | 9904 | -€13,621 | -€55,801 | -€42,180 | -310% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,621 | -€55,801 | -€42,180 | -310% |
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 16 October 2026 via checked.be.