BEITSS: 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.
BEITSS
Largest movements
- Receivables within one year -€3,809
down €3,809 (-52.1%), from €7,307 to €3,498
of which Other amounts receivable: -€3,809
- Profit (loss) carried forward -€3,458
down €3,458 (-7.2%), from €48,009 to €44,551
- Gross operating margin -€4,937
down €4,937 (-158.7%), from -€3,111 to -€8,048
- Financial income +€2,359
up €2,359 (+100.4%), from €2,350 to €4,709
- Financial charges +€118
up €118, from €0 to €118
- Other operating charges -€118
down €118 (-100.0%), from €118 to €0
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 | €92,320 | €88,692 | -€3,628 | -3.9% |
| Current assets | 29/58 | €92,320 | €88,692 | -€3,628 | -3.9% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,307 | €3,498 | -€3,809 | -52.1% |
| Trade receivables | 40 | €139 | €139 | = | 0.0% |
| Other amounts receivable | 41 | €7,168 | €3,359 | -€3,809 | -53.1% |
| Cash at bank and in hand | 54/58 | €13 | €194 | +€181 | +1372.9% |
| Total equity and liabilities | 10/49 | €92,320 | €88,692 | -€3,628 | -3.9% |
| Equity | 10/15 | €87,150 | €83,692 | -€3,458 | -4.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €39,140 | €39,140 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,750 | €18,750 | = | 0.0% |
| Other | 1319 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €20,390 | €20,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,009 | €44,551 | -€3,458 | -7.2% |
| Amounts payable | 17/49 | €5,171 | €5,000 | -€171 | -3.3% |
| Amounts payable within one year | 42/48 | €171 | €0 | -€171 | -100.0% |
| Trade debts | 44 | €171 | €0 | -€171 | -100.0% |
| Suppliers | 440/4 | €171 | €0 | -€171 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €0 | -€118 | -100.0% |
| Gross operating margin | 9900 | -€3,111 | -€8,048 | -€4,937 | -158.7% |
| Operating profit (loss) | 9901 | -€3,229 | -€8,048 | -€4,819 | -149.3% |
| Financial income | 75/76B | €2,350 | €4,709 | +€2,359 | +100.4% |
| Recurring financial income | 75 | €2,350 | €4,709 | +€2,359 | +100.4% |
| Financial charges | 65/66B | €0 | €118 | +€118 | |
| Recurring financial charges | 65 | €0 | €118 | +€118 | |
| Profit (loss) for the period before taxes | 9903 | -€879 | -€3,458 | -€2,579 | -293.6% |
| Profit (loss) for the period | 9904 | -€879 | -€3,458 | -€2,579 | -293.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€879 | -€3,458 | -€2,579 | -293.6% |
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 5 October 2026 via checked.be.