BEINVEST: 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.
BEINVEST
Largest movements
- Receivables within one year -€128,000
no longer reported in 2025 (was €128,000)
- Cash +€120,402
up €120,402 (+870.5%), from €13,831 to €134,232
mainly Receivables within one year (+€128,000) and Depreciation (+€39,493)
- Profit (loss) carried forward -€61,602
down €61,602 (-23.2%), from €265,572 to €203,970
- Financial income -€128,000
no longer reported in 2025 (was €128,000)
- Financial charges -€1,422
down €1,422 (-9.0%), from €15,823 to €14,401
- Other operating charges +€97
up €97 (+2.7%), from €3,622 to €3,718
- Gross operating margin -€42
down €42 (-1.1%), from -€3,948 to -€3,990
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 | €6,106,894 | €6,059,802 | -€47,091 | -0.8% |
| Fixed assets | 21/28 | €5,965,063 | €5,925,570 | -€39,493 | -0.7% |
| Tangible fixed assets | 22/27 | €1,000,836 | €961,343 | -€39,493 | -3.9% |
| Land and buildings | 22 | €880,300 | €850,852 | -€29,448 | -3.3% |
| Furniture and vehicles | 24 | €120,536 | €110,492 | -€10,045 | -8.3% |
| Financial fixed assets | 28 | €4,964,227 | €4,964,227 | = | 0.0% |
| Current assets | 29/58 | €141,831 | €134,232 | -€7,598 | -5.4% |
| Amounts receivable within one year | 40/41 | €128,000 | - | -€128,000 | |
| Other amounts receivable | 41 | €128,000 | - | -€128,000 | |
| Cash at bank and in hand | 54/58 | €13,831 | €134,232 | +€120,402 | +870.5% |
| Total equity and liabilities | 10/49 | €6,106,894 | €6,059,802 | -€47,091 | -0.8% |
| Equity | 10/15 | €518,572 | €456,970 | -€61,602 | -11.9% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Capital | 10 | €230,000 | €230,000 | = | 0.0% |
| Issued capital | 100 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €23,000 | €23,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,000 | €23,000 | = | 0.0% |
| Legal reserve | 130 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,572 | €203,970 | -€61,602 | -23.2% |
| Amounts payable | 17/49 | €5,588,322 | €5,602,833 | +€14,511 | +0.3% |
| Amounts payable after more than one year | 17 | €5,517,745 | €5,533,202 | +€15,456 | +0.3% |
| Financial debts | 170/4 | €636,363 | €572,726 | -€63,636 | -10.0% |
| Other amounts payable | 178/9 | €4,881,383 | €4,960,476 | +€79,093 | +1.6% |
| Amounts payable within one year | 42/48 | €70,576 | €69,631 | -€945 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €63,636 | €63,636 | = | 0.0% |
| Trade debts | 44 | €6,940 | €5,995 | -€945 | -13.6% |
| Suppliers | 440/4 | €6,940 | €5,995 | -€945 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,493 | €39,493 | = | 0.0% |
| Other operating charges | 640/8 | €3,622 | €3,718 | +€97 | +2.7% |
| Gross operating margin | 9900 | -€3,948 | -€3,990 | -€42 | -1.1% |
| Operating profit (loss) | 9901 | -€47,063 | -€47,201 | -€139 | -0.3% |
| Financial income | 75/76B | €128,000 | - | -€128,000 | |
| Recurring financial income | 75 | €128,000 | - | -€128,000 | |
| Financial charges | 65/66B | €15,823 | €14,401 | -€1,422 | -9.0% |
| Recurring financial charges | 65 | €15,823 | €14,401 | -€1,422 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €65,114 | -€61,602 | -€126,716 | |
| Profit (loss) for the period | 9904 | €65,114 | -€61,602 | -€126,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,114 | -€61,602 | -€126,716 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.