BEIR-TOTAL: 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.
BEIR-TOTAL
Largest movements
- Receivables within one year -€27,612
down €27,612 (-88.7%), from €31,143 to €3,532
of which Trade receivables: -€27,772
- Cash -€11,118
down €11,118 (-50.6%), from €21,985 to €10,867
mainly Investment in fixed assets (net) (-€72,237) and Debts after one year (-€32,534)
- Tangible fixed assets -€8,658
down €8,658 (-1.3%), from €656,036 to €647,378
of which Other tangible fixed assets: -€11,154
- Debts after one year -€32,534
down €32,534 (-6.6%), from €490,233 to €457,699
- Profit (loss) carried forward -€19,566
down €19,566 (-117.3%), from -€16,687 to -€36,254
- Other debts -€9,883
down €9,883 (-5.5%), from €180,457 to €170,574
- Other operating charges -€63,303
down €63,303 (-95.8%), from €66,108 to €2,806
- Depreciation +€55,510
up €55,510 (+218.2%), from €25,436 to €80,946
- Financial charges +€17,862
up €17,862 (+798.2%), from €2,238 to €20,100
- Gross operating margin +€6,393
up €6,393 (+8.2%), from €77,879 to €84,273
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 | €709,966 | €662,527 | -€47,439 | -6.7% |
| Fixed assets | 21/28 | €656,087 | €647,378 | -€8,709 | -1.3% |
| Intangible fixed assets | 21 | €51 | €0 | -€51 | -100.0% |
| Tangible fixed assets | 22/27 | €656,036 | €647,378 | -€8,658 | -1.3% |
| Plant, machinery and equipment | 23 | €111,388 | €107,667 | -€3,721 | -3.3% |
| Furniture and vehicles | 24 | - | €6,217 | +€6,217 | |
| Other tangible fixed assets | 26 | €544,648 | €533,493 | -€11,154 | -2.0% |
| Current assets | 29/58 | €53,879 | €15,149 | -€38,730 | -71.9% |
| Amounts receivable within one year | 40/41 | €31,143 | €3,532 | -€27,612 | -88.7% |
| Trade receivables | 40 | €31,143 | €3,371 | -€27,772 | -89.2% |
| Other amounts receivable | 41 | - | €160 | +€160 | |
| Cash at bank and in hand | 54/58 | €21,985 | €10,867 | -€11,118 | -50.6% |
| Deferred charges and accrued income | 490/1 | €750 | €750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €709,966 | €662,527 | -€47,439 | -6.7% |
| Equity | 10/15 | €8,313 | -€11,254 | -€19,566 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,687 | -€36,254 | -€19,566 | -117.3% |
| Amounts payable | 17/49 | €701,653 | €673,780 | -€27,873 | -4.0% |
| Amounts payable after more than one year | 17 | €490,233 | €457,699 | -€32,534 | -6.6% |
| Financial debts | 170/4 | €490,233 | €457,699 | -€32,534 | -6.6% |
| Amounts payable within one year | 42/48 | €211,420 | €216,082 | +€4,662 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €27,949 | €32,534 | +€4,585 | +16.4% |
| Trade debts | 44 | €2,152 | €5,747 | +€3,595 | +167.0% |
| Suppliers | 440/4 | €2,152 | €5,747 | +€3,595 | +167.0% |
| Taxes, remuneration and social security | 45 | €861 | €7,227 | +€6,365 | +739.0% |
| Taxes | 450/3 | €861 | €7,227 | +€6,365 | +739.0% |
| Other amounts payable | 47/48 | €180,457 | €170,574 | -€9,883 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,436 | €80,946 | +€55,510 | +218.2% |
| Other operating charges | 640/8 | €66,108 | €2,806 | -€63,303 | -95.8% |
| Non-recurring operating charges | 66A | €784 | €0 | -€784 | -100.0% |
| Gross operating margin | 9900 | €77,879 | €84,273 | +€6,393 | +8.2% |
| Operating profit (loss) | 9901 | -€14,449 | €521 | +€14,970 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €2,238 | €20,100 | +€17,862 | +798.2% |
| Recurring financial charges | 65 | €2,238 | €20,100 | +€17,862 | +798.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,687 | -€19,566 | -€2,879 | -17.3% |
| Profit (loss) for the period | 9904 | -€16,687 | -€19,566 | -€2,879 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,687 | -€19,566 | -€2,879 | -17.3% |
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 2 October 2026 via checked.be.