BEINV: 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.
BEINV
Largest movements
- Receivables within one year +€14,253
up €14,253 (+118.6%), from €12,020 to €26,273
- Financial fixed assets +€7,200
new in 2025: €7,200
- Cash -€4,262
down €4,262 (-14.8%), from €28,705 to €24,443
mainly Receivables within one year (-€14,253) and Investment in fixed assets (net) (-€9,637)
- Tangible fixed assets +€1,880
new in 2025: €1,880
- Tax, wage and social debts +€9,092
up €9,092 (+73.3%), from €12,403 to €21,495
of which Remuneration and social security: +€4,900
- Profit (loss) carried forward +€7,327
up €7,327 (+26.9%), from €27,275 to €34,602
- Other debts +€2,791
up €2,791 (+692.6%), from €403 to €3,194
- Gross operating margin -€24,838
down €24,838 (-66.8%), from €37,203 to €12,365
- Taxes -€4,824
down €4,824 (-68.9%), from €7,002 to €2,178
- Financial charges +€870
up €870 (+301.8%), from €288 to €1,158
- Depreciation -€785
down €785 (-58.5%), from €1,343 to €558
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 | €40,929 | €59,796 | +€18,867 | +46.1% |
| Fixed assets | 21/28 | - | €9,080 | +€9,080 | |
| Tangible fixed assets | 22/27 | - | €1,880 | +€1,880 | |
| Furniture and vehicles | 24 | - | €1,880 | +€1,880 | |
| Financial fixed assets | 28 | - | €7,200 | +€7,200 | |
| Current assets | 29/58 | €40,929 | €50,716 | +€9,787 | +23.9% |
| Amounts receivable within one year | 40/41 | €12,020 | €26,273 | +€14,253 | +118.6% |
| Trade receivables | 40 | €12,020 | €26,273 | +€14,253 | +118.6% |
| Cash at bank and in hand | 54/58 | €28,705 | €24,443 | -€4,262 | -14.8% |
| Deferred charges and accrued income | 490/1 | €204 | - | -€204 | |
| Total equity and liabilities | 10/49 | €40,929 | €59,796 | +€18,867 | +46.1% |
| Equity | 10/15 | €27,775 | €35,102 | +€7,327 | +26.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,275 | €34,602 | +€7,327 | +26.9% |
| Amounts payable | 17/49 | €13,154 | €24,694 | +€11,540 | +87.7% |
| Amounts payable within one year | 42/48 | €13,154 | €24,694 | +€11,540 | +87.7% |
| Trade debts | 44 | €348 | €6 | -€342 | -98.4% |
| Suppliers | 440/4 | €348 | €6 | -€342 | -98.4% |
| Taxes, remuneration and social security | 45 | €12,403 | €21,495 | +€9,092 | +73.3% |
| Taxes | 450/3 | €12,403 | €16,595 | +€4,192 | +33.8% |
| Remuneration and social security | 454/9 | - | €4,900 | +€4,900 | |
| Other amounts payable | 47/48 | €403 | €3,194 | +€2,791 | +692.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €558 | -€785 | -58.5% |
| Other operating charges | 640/8 | €1,296 | €1,145 | -€151 | -11.7% |
| Gross operating margin | 9900 | €37,203 | €12,365 | -€24,838 | -66.8% |
| Operating profit (loss) | 9901 | €34,564 | €10,663 | -€23,902 | -69.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €288 | €1,158 | +€870 | +301.8% |
| Recurring financial charges | 65 | €288 | €1,158 | +€870 | +301.8% |
| Profit (loss) for the period before taxes | 9903 | €34,276 | €9,504 | -€24,772 | -72.3% |
| Income taxes | 67/77 | €7,002 | €2,178 | -€4,824 | -68.9% |
| Profit (loss) for the period | 9904 | €27,275 | €7,327 | -€19,948 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,275 | €7,327 | -€19,948 | -73.1% |
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 30 September 2026 via checked.be.