BEIL: 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.
BEIL
Largest movements
- Receivables within one year +€473,076
up €473,076 (+646.8%), from €73,140 to €546,215
of which Trade receivables: +€473,076
- Cash +€14,222
up €14,222 (+34.7%), from €41,023 to €55,245
mainly Trade debts (+€474,651) and Net result for the year (+€9,485)
- Trade debts +€474,651
up €474,651 (+1192.8%), from €39,792 to €514,443
- Profit (loss) carried forward +€9,485
up €9,485 (+17.5%), from €54,149 to €63,634
- Financial income -€89,313
down €89,313 (-77.7%), from €114,976 to €25,663
- Gross operating margin +€87,833
up €87,833 (+79.2%), from €110,900 to €198,733
- Financial charges +€16,798
up €16,798 (+267.9%), from €6,271 to €23,069
- Taxes +€3,162
new in 2025: €3,162
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 | €131,195 | €618,493 | +€487,297 | +371.4% |
| Fixed assets | 21/28 | €17,033 | €17,033 | = | 0.0% |
| Financial fixed assets | 28 | €17,033 | €17,033 | = | 0.0% |
| Current assets | 29/58 | €114,163 | €601,460 | +€487,297 | +426.8% |
| Amounts receivable within one year | 40/41 | €73,140 | €546,215 | +€473,076 | +646.8% |
| Trade receivables | 40 | €55,483 | €528,559 | +€473,076 | +852.6% |
| Other amounts receivable | 41 | €17,656 | €17,656 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,023 | €55,245 | +€14,222 | +34.7% |
| Total equity and liabilities | 10/49 | €131,195 | €618,493 | +€487,297 | +371.4% |
| Equity | 10/15 | €78,349 | €87,834 | +€9,485 | +12.1% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Capital | 10 | €22,000 | €22,000 | = | 0.0% |
| Issued capital | 100 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €2,200 | €2,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,200 | €2,200 | = | 0.0% |
| Legal reserve | 130 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,149 | €63,634 | +€9,485 | +17.5% |
| Amounts payable | 17/49 | €52,846 | €530,659 | +€477,813 | +904.2% |
| Amounts payable within one year | 42/48 | €52,846 | €530,659 | +€477,813 | +904.2% |
| Trade debts | 44 | €39,792 | €514,443 | +€474,651 | +1192.8% |
| Suppliers | 440/4 | €39,792 | €514,443 | +€474,651 | +1192.8% |
| Taxes, remuneration and social security | 45 | €12,017 | €15,179 | +€3,162 | +26.3% |
| Taxes | 450/3 | - | €3,162 | +€3,162 | |
| Remuneration and social security | 454/9 | €12,017 | €12,017 | = | 0.0% |
| Other amounts payable | 47/48 | €1,037 | €1,037 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €186,573 | €188,480 | +€1,907 | +1.0% |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €110,900 | €198,733 | +€87,833 | +79.2% |
| Operating profit (loss) | 9901 | -€75,674 | €10,052 | +€85,726 | |
| Financial income | 75/76B | €114,976 | €25,663 | -€89,313 | -77.7% |
| Recurring financial income | 75 | €114,976 | €25,663 | -€89,313 | -77.7% |
| Financial charges | 65/66B | €6,271 | €23,069 | +€16,798 | +267.9% |
| Recurring financial charges | 65 | €6,271 | €23,069 | +€16,798 | +267.9% |
| Profit (loss) for the period before taxes | 9903 | €33,031 | €12,646 | -€20,385 | -61.7% |
| Income taxes | 67/77 | - | €3,162 | +€3,162 | |
| Profit (loss) for the period | 9904 | €33,031 | €9,485 | -€23,546 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,031 | €9,485 | -€23,546 | -71.3% |
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 7 October 2026 via checked.be.