BEINCAP: 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.
BEINCAP
Largest movements
- Financial fixed assets +€1.4m
up €1.4m (+18.2%), from €7.6m to €9.0m
- Cash +€163,504
up €163,504 (+1,641%), from €9,966 to €173,470
mainly Contributions, distributions and other (+€829,907) and Debts after one year (+€600,000)
- Reserves +€953,014
up €953,014 (+9,120%), from €10,450 to €963,464
of which Distributable reserves: +€963,464
- Contributions +€686,498
up €686,498 (+8.9%), from €7.7m to €8.4m
- Profit (loss) carried forward -€677,047
down €677,047 (-100%), from €677,047 to €0
- Debts after one year +€600,000
new in 2024: €600,000
- Financial income -€158,931
down €158,931 (-45.8%), from €346,938 to €188,007
- Gross operating margin -€27,881
down €27,881 (-1,397%), from -€1,996 to -€29,877
- Taxes -€26,908
down €26,908 (-100%), from €26,908 to €0
- Other operating charges +€3,057
up €3,057 (+13.9%), from €21,999 to €25,056
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,436,088 | €9,998,626 | +€1.6m | +18.5% |
| Fixed assets | 21/28 | €7,645,962 | €9,035,125 | +€1.4m | +18.2% |
| Financial fixed assets | 28 | €7,645,962 | €9,035,125 | +€1.4m | +18.2% |
| Current assets | 29/58 | €790,126 | €963,501 | +€173,375 | +21.9% |
| Amounts receivable within one year | 40/41 | €1,948 | €8,077 | +€6,129 | +315% |
| Other amounts receivable | 41 | €1,948 | €8,077 | +€6,129 | +315% |
| Current investments | 50/53 | €778,212 | €781,954 | +€3,742 | +0.5% |
| Cash at bank and in hand | 54/58 | €9,966 | €173,470 | +€163,504 | +1,641% |
| Total equity and liabilities | 10/49 | €8,436,088 | €9,998,626 | +€1.6m | +18.5% |
| Equity | 10/15 | €8,434,164 | €9,396,628 | +€962,464 | +11.4% |
| Contributions | 10/11 | €7,746,666 | €8,433,164 | +€686,498 | +8.9% |
| Reserves | 13 | €10,450 | €963,464 | +€953,014 | +9,120% |
| Non-distributable reserves | 130/1 | €10,450 | €0 | -€10,450 | -100% |
| Reserves not available under the articles | 1311 | €10,450 | €0 | -€10,450 | -100% |
| Distributable reserves | 133 | - | €963,464 | +€963,464 | |
| Profit (loss) carried forward | 14 | €677,047 | €0 | -€677,047 | -100% |
| Amounts payable | 17/49 | €1,924 | €601,998 | +€600,074 | +31,184% |
| Amounts payable after more than one year | 17 | - | €600,000 | +€600,000 | |
| Other amounts payable | 178/9 | - | €600,000 | +€600,000 | |
| Amounts payable within one year | 42/48 | €1,924 | €1,998 | +€74 | +3.8% |
| Trade debts | 44 | €1,924 | €1,998 | +€74 | +3.8% |
| Suppliers | 440/4 | €1,924 | €1,998 | +€74 | +3.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €21,999 | €25,056 | +€3,057 | +13.9% |
| Gross operating margin | 9900 | -€1,996 | -€29,877 | -€27,881 | -1,397% |
| Operating profit (loss) | 9901 | -€23,995 | -€54,932 | -€30,938 | -129% |
| Financial income | 75/76B | €346,938 | €188,007 | -€158,931 | -45.8% |
| Recurring financial income | 75 | €346,938 | €188,007 | -€158,931 | -45.8% |
| Financial charges | 65/66B | €226 | €517 | +€290 | +128% |
| Recurring financial charges | 65 | €226 | €517 | +€290 | +128% |
| Profit (loss) for the period before taxes | 9903 | €322,717 | €132,558 | -€190,159 | -58.9% |
| Income taxes | 67/77 | €26,908 | €0 | -€26,908 | -100% |
| Profit (loss) for the period | 9904 | €295,809 | €132,558 | -€163,251 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €295,809 | €132,558 | -€163,251 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.