BEIER GYN: 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.
BEIER GYN
Largest movements
- Financial fixed assets +€75,096
up €75,096 (+65301.2%), from €115 to €75,211
- Cash +€7,243
up €7,243 (+7.5%), from €96,910 to €104,153
mainly Net result for the year (+€82,260) and Other debts (+€27,011)
- Tangible fixed assets -€6,630
down €6,630 (-29.6%), from €22,393 to €15,764
of which Plant, machinery and equipment: -€6,050
- Deferred charges and accrued income +€5,141
up €5,141 (+38.7%), from €13,296 to €18,438
- Reserves +€52,000
up €52,000 (+56.6%), from €91,860 to €143,860
- Other debts +€27,011
up €27,011 (+1811.4%), from €1,491 to €28,502
- Accrued charges and deferred income +€7,125
up €7,125 (+2616.9%), from €272 to €7,397
- Tax, wage and social debts -€6,387
down €6,387 (-47.8%), from €13,363 to €6,976
- Profit (loss) carried forward +€2,260
up €2,260 (+25.5%), from €8,850 to €11,111
- Gross operating margin +€66,973
up €66,973 (+122.6%), from €54,645 to €121,618
- Taxes +€18,613
up €18,613 (+139.3%), from €13,363 to €31,976
- Financial income +€4,404
new in 2025: €4,404
of which Financial income: +€2,886
- Financial charges +€2,786
up €2,786 (+799.6%), from €348 to €3,135
- Other operating charges +€1,283
up €1,283 (+173.6%), from €739 to €2,021
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 | €132,714 | €213,566 | +€80,852 | +60.9% |
| Fixed assets | 21/28 | €22,508 | €90,975 | +€68,467 | +304.2% |
| Tangible fixed assets | 22/27 | €22,393 | €15,764 | -€6,630 | -29.6% |
| Plant, machinery and equipment | 23 | €20,809 | €14,759 | -€6,050 | -29.1% |
| Furniture and vehicles | 24 | €1,584 | €1,004 | -€580 | -36.6% |
| Financial fixed assets | 28 | €115 | €75,211 | +€75,096 | +65301.2% |
| Current assets | 29/58 | €110,206 | €122,591 | +€12,385 | +11.2% |
| Cash at bank and in hand | 54/58 | €96,910 | €104,153 | +€7,243 | +7.5% |
| Deferred charges and accrued income | 490/1 | €13,296 | €18,438 | +€5,141 | +38.7% |
| Total equity and liabilities | 10/49 | €132,714 | €213,566 | +€80,852 | +60.9% |
| Equity | 10/15 | €113,110 | €167,371 | +€54,260 | +48.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,860 | €143,860 | +€52,000 | +56.6% |
| Distributable reserves | 133 | €91,860 | €143,860 | +€52,000 | +56.6% |
| Profit (loss) carried forward | 14 | €8,850 | €11,111 | +€2,260 | +25.5% |
| Amounts payable | 17/49 | €19,604 | €46,195 | +€26,591 | +135.6% |
| Amounts payable within one year | 42/48 | €19,332 | €38,799 | +€19,467 | +100.7% |
| Trade debts | 44 | €4,477 | €3,321 | -€1,157 | -25.8% |
| Suppliers | 440/4 | €4,477 | €3,321 | -€1,157 | -25.8% |
| Taxes, remuneration and social security | 45 | €13,363 | €6,976 | -€6,387 | -47.8% |
| Taxes | 450/3 | €13,363 | €6,976 | -€6,387 | -47.8% |
| Other amounts payable | 47/48 | €1,491 | €28,502 | +€27,011 | +1811.4% |
| Accrued charges and deferred income | 492/3 | €272 | €7,397 | +€7,125 | +2616.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,205 | €6,630 | +€424 | +6.8% |
| Other operating charges | 640/8 | €739 | €2,021 | +€1,283 | +173.6% |
| Gross operating margin | 9900 | €54,645 | €121,618 | +€66,973 | +122.6% |
| Operating profit (loss) | 9901 | €47,701 | €112,967 | +€65,266 | +136.8% |
| Financial income | 75/76B | - | €4,404 | +€4,404 | |
| Recurring financial income | 75 | - | €2,886 | +€2,886 | |
| Non-recurring financial income | 76B | - | €1,519 | +€1,519 | |
| Financial charges | 65/66B | €348 | €3,135 | +€2,786 | +799.6% |
| Recurring financial charges | 65 | €348 | €3,135 | +€2,786 | +799.6% |
| Profit (loss) for the period before taxes | 9903 | €47,352 | €114,236 | +€66,884 | +141.2% |
| Income taxes | 67/77 | €13,363 | €31,976 | +€18,613 | +139.3% |
| Profit (loss) for the period | 9904 | €33,989 | €82,260 | +€48,272 | +142.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,989 | €82,260 | +€48,272 | +142.0% |
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 10 October 2026 via checked.be.