BEIMCO: 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.
What changed
BEIMCO
NACE 91.420, Libraries, archives, museums and other cultural activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6,594
2024 · -€11,254+€4,659
Equity
€1.0m
2024 · €1.1m-€6,594
Cash
€3,788
2024 · €2,993+€795
Balance sheet total
€1.6m
2024 · €1.6m-€9,639
Largest movements
Assets
- Tangible fixed assets -€99,513
down €99,513 (-6.4%), from €1.6m to €1.5m
of which Land and buildings: -€99,513
- Stocks and contracts +€86,633
new in 2025: €86,633
Equity and liabilities
- Other debts +€68,979
up €68,979 (+53.9%), from €128,090 to €197,069
- Debts after one year -€50,000
down €50,000 (-30.8%), from €162,500 to €112,500
- Trade debts +€16,634
up €16,634 (+160.5%), from €10,367 to €27,001
Income statement
- Purchases and services +€98,475
up €98,475 (+547.9%), from €17,974 to €116,449
- Other operating charges -€12,132
down €12,132 (-34.8%), from €34,875 to €22,742
- Gross operating margin -€9,150
down €9,150 (-7.3%), from €126,026 to €116,875
- Financial charges -€2,618
down €2,618 (-19.0%), from €13,748 to €11,130
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.
Result 2024
-€11,254
Gross operating margin
-€9,150
Depreciation
-€706
Other operating charges
+€12,132
Financial income
-€2
Financial charges
+€2,618
Taxes
-€233
Result 2025
-€6,594
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.
From operations
+€51,543
Investment
+€7,731
Financing
-€58,479
Cash 2024
€2,993
From operations (derived)
+€51,543
Net result for the year
-€6,594
Depreciation
+€91,781
Stocks and contracts
-€86,633
Receivables within one year
-€3,032
Deferred charges and accrued income
+€586
Provisions
-€14,412
Trade debts
+€16,634
Tax, wage and social debts
-€9,767
Advances received
-€6,000
Other debts
+€68,979
Investment (derived)
+€7,731
Investment in fixed assets (net)
+€7,732
Current investments
-€1
Financing
-€58,479
Debts after one year
-€50,000
Current portion of long-term debt
-€8,479
Cash 2025
€3,788
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,571,857 | €1,562,219 | -€9,639 | -0.6% |
| Fixed assets | 21/28 | €1,563,605 | €1,464,092 | -€99,513 | -6.4% |
| Tangible fixed assets | 22/27 | €1,563,605 | €1,464,092 | -€99,513 | -6.4% |
| Land and buildings | 22 | €1,563,605 | €1,464,092 | -€99,513 | -6.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €8,252 | €98,127 | +€89,875 | +1089.1% |
| Stocks and contracts in progress | 3 | - | €86,633 | +€86,633 | |
| Stocks | 30/36 | - | €86,633 | +€86,633 | |
| Amounts receivable within one year | 40/41 | €3,749 | €6,781 | +€3,032 | +80.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,749 | €6,781 | +€3,032 | +80.9% |
| Current investments | 50/53 | €233 | €234 | +€1 | +0.4% |
| Cash at bank and in hand | 54/58 | €2,993 | €3,788 | +€795 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,278 | €692 | -€586 | -45.8% |
| Total equity and liabilities | 10/49 | €1,571,857 | €1,562,219 | -€9,639 | -0.6% |
| Equity | 10/15 | €1,055,359 | €1,048,765 | -€6,594 | -0.6% |
| Contributions | 10/11 | €396,630 | €396,630 | = | 0.0% |
| Capital | 10 | €396,630 | €396,630 | = | 0.0% |
| Issued capital | 100 | €396,630 | €396,630 | = | 0.0% |
| Reserves | 13 | €654,191 | €650,910 | -€3,281 | -0.5% |
| Non-distributable reserves | 130/1 | €39,663 | €39,663 | = | 0.0% |
| Legal reserve | 130 | €39,663 | €39,663 | = | 0.0% |
| Tax-exempt reserves | 132 | €389,528 | €346,247 | -€43,281 | -11.1% |
| Distributable reserves | 133 | €225,000 | €265,000 | +€40,000 | +17.8% |
| Profit (loss) carried forward | 14 | €4,538 | €1,225 | -€3,313 | -73.0% |
| Provisions and deferred taxes | 16 | €129,704 | €115,293 | -€14,412 | -11.1% |
| Deferred taxes | 168 | €129,704 | €115,293 | -€14,412 | -11.1% |
| Amounts payable | 17/49 | €386,794 | €398,161 | +€11,367 | +2.9% |
| Amounts payable after more than one year | 17 | €162,500 | €112,500 | -€50,000 | -30.8% |
| Financial debts | 170/4 | €162,500 | €112,500 | -€50,000 | -30.8% |
| Amounts payable within one year | 42/48 | €224,294 | €285,662 | +€61,367 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €61,842 | €53,363 | -€8,479 | -13.7% |
| Trade debts | 44 | €10,367 | €27,001 | +€16,634 | +160.5% |
| Suppliers | 440/4 | €10,367 | €27,001 | +€16,634 | +160.5% |
| Advances received on contracts in progress | 46 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Taxes, remuneration and social security | 45 | €11,995 | €2,228 | -€9,767 | -81.4% |
| Taxes | 450/3 | €11,995 | €2,228 | -€9,767 | -81.4% |
| Other amounts payable | 47/48 | €128,090 | €197,069 | +€68,979 | +53.9% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €2,692 | +€2,692 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,974 | €116,449 | +€98,475 | +547.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,076 | €91,781 | +€706 | +0.8% |
| Other operating charges | 640/8 | €34,875 | €22,742 | -€12,132 | -34.8% |
| Gross operating margin | 9900 | €126,026 | €116,875 | -€9,150 | -7.3% |
| Operating profit (loss) | 9901 | €75 | €2,352 | +€2,277 | +3016.5% |
| Financial income | 75/76B | €4 | €1 | -€2 | -61.2% |
| Recurring financial income | 75 | €4 | €1 | -€2 | -61.2% |
| Financial charges | 65/66B | €13,748 | €11,130 | -€2,618 | -19.0% |
| Recurring financial charges | 65 | €13,748 | €11,130 | -€2,618 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,669 | -€8,777 | +€4,892 | +35.8% |
| Transfer from deferred taxes | 780 | €14,412 | €14,412 | = | 0.0% |
| Income taxes | 67/77 | €11,996 | €12,229 | +€233 | +1.9% |
| Profit (loss) for the period | 9904 | -€11,254 | -€6,594 | +€4,659 | +41.4% |
| Transfer from tax-exempt reserves | 789 | €43,281 | €43,281 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,027 | €36,687 | +€4,659 | +14.5% |
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 6 October 2026 via checked.be.