BEITHIMA: 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.
BEITHIMA
Largest movements
- Tangible fixed assets -€135,330
down €135,330 (-15.7%), from €862,851 to €727,521
of which Land and buildings: -€79,312
- Receivables within one year -€34,869
down €34,869 (-100%), from €34,869 to €0
- Profit (loss) carried forward -€136,112
down €136,112 (-6.3%), from -€2.2m to -€2.3m
- Debts after one year -€49,415
down €49,415 (-3.7%), from €1.3m to €1.3m
- Other debts +€11,318
up €11,318, from €0 to €11,318
- Gross operating margin -€8,269
down €8,269 (-72.9%), from €11,351 to €3,081
- Depreciation -€2,728
down €2,728 (-2.0%), from €138,058 to €135,330
- Financial charges -€809
down €809 (-94.7%), from €854 to €45
of which Financial charges: -€809
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.
Derived cash bridge
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 | €908,518 | €734,100 | -€174,418 | -19.2% |
| Fixed assets | 21/28 | €862,851 | €727,521 | -€135,330 | -15.7% |
| Tangible fixed assets | 22/27 | €862,851 | €727,521 | -€135,330 | -15.7% |
| Land and buildings | 22 | €584,359 | €505,046 | -€79,312 | -13.6% |
| Plant, machinery and equipment | 23 | €278,493 | €222,475 | -€56,018 | -20.1% |
| Current assets | 29/58 | €45,667 | €6,579 | -€39,088 | -85.6% |
| Amounts receivable within one year | 40/41 | €34,869 | €0 | -€34,869 | -100% |
| Other amounts receivable | 41 | €34,869 | €0 | -€34,869 | -100% |
| Cash at bank and in hand | 54/58 | €8,306 | €4,016 | -€4,290 | -51.7% |
| Deferred charges and accrued income | 490/1 | €2,492 | €2,563 | +€71 | +2.9% |
| Total equity and liabilities | 10/49 | €908,518 | €734,100 | -€174,418 | -19.2% |
| Equity | 10/15 | -€415,504 | -€551,616 | -€136,112 | -32.8% |
| Contributions | 10/11 | €1,735,000 | €1,735,000 | = | 0.0% |
| Capital | 10 | €1,735,000 | €1,735,000 | = | 0.0% |
| Issued capital | 100 | €1,735,000 | €1,735,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,150,504 | -€2,286,616 | -€136,112 | -6.3% |
| Amounts payable | 17/49 | €1,324,022 | €1,285,716 | -€38,306 | -2.9% |
| Amounts payable after more than one year | 17 | €1,323,802 | €1,274,387 | -€49,415 | -3.7% |
| Other amounts payable | 178/9 | €1,323,802 | €1,274,387 | -€49,415 | -3.7% |
| Amounts payable within one year | 42/48 | €209 | €11,318 | +€11,109 | +5,315% |
| Trade debts | 44 | €209 | €0 | -€209 | -100% |
| Suppliers | 440/4 | €209 | €0 | -€209 | -100% |
| Other amounts payable | 47/48 | €0 | €11,318 | +€11,318 | |
| Accrued charges and deferred income | 492/3 | €11 | €11 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,058 | €135,330 | -€2,728 | -2.0% |
| Other operating charges | 640/8 | €3,708 | €3,818 | +€110 | +3.0% |
| Gross operating margin | 9900 | €11,351 | €3,081 | -€8,269 | -72.9% |
| Operating profit (loss) | 9901 | -€130,415 | -€136,067 | -€5,652 | -4.3% |
| Financial charges | 65/66B | €854 | €45 | -€809 | -94.7% |
| Recurring financial charges | 65 | €854 | €45 | -€809 | -94.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€131,269 | -€136,112 | -€4,843 | -3.7% |
| Profit (loss) for the period | 9904 | -€131,269 | -€136,112 | -€4,843 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€131,269 | -€136,112 | -€4,843 | -3.7% |
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 20 October 2026 via checked.be.