Beijaflor: 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.
Beijaflor
Largest movements
- Cash +€12,237
up €12,237 (+48.4%), from €25,275 to €37,512
mainly Depreciation (+€8,653) and Net result for the year (+€7,029)
- Tangible fixed assets -€8,653
down €8,653 (-25.5%), from €33,924 to €25,272
of which Furniture and vehicles: -€8,242
- Receivables within one year +€3,401
up €3,401 (+15.1%), from €22,447 to €25,847
of which Trade receivables: +€3,384
- Deferred charges and accrued income +€1,361
up €1,361, from €0 to €1,361
- Profit (loss) carried forward +€7,029
up €7,029 (+34.7%), from €20,238 to €27,268
- Tax, wage and social debts +€1,251
up €1,251 (+14.5%), from €8,617 to €9,868
of which Taxes: +€1,251
- Gross operating margin +€2,827
up €2,827 (+15.8%), from €17,939 to €20,765
- Taxes +€580
up €580 (+30.2%), from €1,919 to €2,499
- Financial charges +€443
up €443 (+29.6%), from €1,499 to €1,942
- Other operating charges -€346
down €346 (-35.0%), from €989 to €643
- Depreciation +€308
up €308 (+3.7%), from €8,344 to €8,653
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 | €81,646 | €89,992 | +€8,346 | +10.2% |
| Fixed assets | 21/28 | €33,924 | €25,272 | -€8,653 | -25.5% |
| Tangible fixed assets | 22/27 | €33,924 | €25,272 | -€8,653 | -25.5% |
| Plant, machinery and equipment | 23 | €1,953 | €1,542 | -€411 | -21.1% |
| Furniture and vehicles | 24 | €31,972 | €23,730 | -€8,242 | -25.8% |
| Current assets | 29/58 | €47,721 | €64,720 | +€16,999 | +35.6% |
| Amounts receivable within one year | 40/41 | €22,447 | €25,847 | +€3,401 | +15.1% |
| Trade receivables | 40 | €22,445 | €25,829 | +€3,384 | +15.1% |
| Other amounts receivable | 41 | €1 | €18 | +€17 | +1,333% |
| Cash at bank and in hand | 54/58 | €25,275 | €37,512 | +€12,237 | +48.4% |
| Deferred charges and accrued income | 490/1 | €0 | €1,361 | +€1,361 | |
| Total equity and liabilities | 10/49 | €81,646 | €89,992 | +€8,346 | +10.2% |
| Equity | 10/15 | €22,238 | €29,268 | +€7,029 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,238 | €27,268 | +€7,029 | +34.7% |
| Amounts payable | 17/49 | €59,407 | €60,724 | +€1,317 | +2.2% |
| Amounts payable within one year | 42/48 | €58,040 | €59,150 | +€1,110 | +1.9% |
| Trade debts | 44 | €3,137 | €3,358 | +€221 | +7.1% |
| Suppliers | 440/4 | €3,137 | €3,358 | +€221 | +7.1% |
| Taxes, remuneration and social security | 45 | €8,617 | €9,868 | +€1,251 | +14.5% |
| Taxes | 450/3 | €8,617 | €9,868 | +€1,251 | +14.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €46,286 | €45,924 | -€362 | -0.8% |
| Accrued charges and deferred income | 492/3 | €1,368 | €1,574 | +€207 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,344 | €8,653 | +€308 | +3.7% |
| Other operating charges | 640/8 | €989 | €643 | -€346 | -35.0% |
| Gross operating margin | 9900 | €17,939 | €20,765 | +€2,827 | +15.8% |
| Operating profit (loss) | 9901 | €8,605 | €11,470 | +€2,864 | +33.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,499 | €1,942 | +€443 | +29.6% |
| Recurring financial charges | 65 | €1,499 | €1,942 | +€443 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €7,106 | €9,528 | +€2,422 | +34.1% |
| Income taxes | 67/77 | €1,919 | €2,499 | +€580 | +30.2% |
| Profit (loss) for the period | 9904 | €5,187 | €7,029 | +€1,842 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,187 | €7,029 | +€1,842 | +35.5% |
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.