BEIMO: 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.
BEIMO
Largest movements
- Tangible fixed assets -€55,054
down €55,054 (-4.3%), from €1.3m to €1.2m
of which Land and buildings: -€55,526
- Cash +€26,418
up €26,418 (+18.5%), from €142,647 to €169,065
mainly Depreciation (+€56,522) and Accrued charges and deferred income (+€19,800)
- Receivables within one year -€19,200
no longer reported in 2025 (was €19,200)
- Profit (loss) carried forward -€69,846
down €69,846 (-5.2%), from €1.3m to €1.3m
- Accrued charges and deferred income +€19,800
new in 2025: €19,800
- Taxes +€13,564
new in 2025: €13,564
- Gross operating margin +€1,995
up €1,995 (+66.2%), from €3,013 to €5,008
- Depreciation +€847
up €847 (+1.5%), from €55,675 to €56,522
- Other operating charges +€195
up €195 (+4.3%), from €4,528 to €4,723
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 | €1,444,467 | €1,395,531 | -€48,936 | -3.4% |
| Fixed assets | 21/28 | €1,281,519 | €1,226,466 | -€55,054 | -4.3% |
| Tangible fixed assets | 22/27 | €1,281,519 | €1,226,466 | -€55,054 | -4.3% |
| Land and buildings | 22 | €1,278,383 | €1,222,858 | -€55,526 | -4.3% |
| Plant, machinery and equipment | 23 | €396 | €1,428 | +€1,032 | +260.6% |
| Furniture and vehicles | 24 | €2,740 | €2,180 | -€560 | -20.4% |
| Current assets | 29/58 | €162,947 | €169,065 | +€6,118 | +3.8% |
| Amounts receivable within one year | 40/41 | €19,200 | - | -€19,200 | |
| Other amounts receivable | 41 | €19,200 | - | -€19,200 | |
| Cash at bank and in hand | 54/58 | €142,647 | €169,065 | +€26,418 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,100 | - | -€1,100 | |
| Total equity and liabilities | 10/49 | €1,444,467 | €1,395,531 | -€48,936 | -3.4% |
| Equity | 10/15 | €1,439,466 | €1,369,620 | -€69,846 | -4.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €29,750 | €29,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,750 | €29,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,750 | €29,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,348,216 | €1,278,370 | -€69,846 | -5.2% |
| Amounts payable | 17/49 | €5,001 | €25,911 | +€20,910 | +418.1% |
| Amounts payable within one year | 42/48 | €5,001 | €6,111 | +€1,110 | +22.2% |
| Trade debts | 44 | €1,760 | €2,522 | +€763 | +43.3% |
| Suppliers | 440/4 | €1,760 | €2,522 | +€763 | +43.3% |
| Other amounts payable | 47/48 | €3,241 | €3,589 | +€348 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €19,800 | +€19,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,675 | €56,522 | +€847 | +1.5% |
| Other operating charges | 640/8 | €4,528 | €4,723 | +€195 | +4.3% |
| Gross operating margin | 9900 | €3,013 | €5,008 | +€1,995 | +66.2% |
| Operating profit (loss) | 9901 | -€57,190 | -€56,237 | +€953 | +1.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€57,235 | -€56,282 | +€953 | +1.7% |
| Income taxes | 67/77 | - | €13,564 | +€13,564 | |
| Profit (loss) for the period | 9904 | -€57,235 | -€69,846 | -€12,611 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,235 | -€69,846 | -€12,611 | -22.0% |
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.