Beline: 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.
Beline
Largest movements
- Tangible fixed assets -€7,122
down €7,122 (-5.8%), from €122,737 to €115,615
of which Furniture and vehicles: -€5,109
- Receivables within one year +€2,638
up €2,638 (+434%), from €608 to €3,246
of which Trade receivables: +€3,246
- Current portion of long-term debt -€10,627
down €10,627 (-80.1%), from €13,272 to €2,645
- Profit (loss) carried forward +€9,659
up €9,659 (+4.8%), from -€202,475 to -€192,817
- Debts after one year -€2,645
down €2,645 (-3.6%), from €72,645 to €70,000
- Depreciation -€4,183
down €4,183 (-32.2%), from €12,971 to €8,788
- Gross operating margin +€3,316
up €3,316 (+17.4%), from €19,065 to €22,381
- Other operating charges +€1,184
up €1,184 (+103%), from €1,144 to €2,328
- Financial charges -€594
down €594 (-45.0%), from €1,321 to €727
- Financial income -€300
no longer reported in 2025 (was €300)
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 | €128,040 | €123,654 | -€4,386 | -3.4% |
| Fixed assets | 21/28 | €122,737 | €115,615 | -€7,122 | -5.8% |
| Tangible fixed assets | 22/27 | €122,737 | €115,615 | -€7,122 | -5.8% |
| Land and buildings | 22 | €110,127 | €106,569 | -€3,557 | -3.2% |
| Plant, machinery and equipment | 23 | - | €1,544 | +€1,544 | |
| Furniture and vehicles | 24 | €12,610 | €7,501 | -€5,109 | -40.5% |
| Current assets | 29/58 | €5,304 | €8,039 | +€2,736 | +51.6% |
| Amounts receivable within one year | 40/41 | €608 | €3,246 | +€2,638 | +434% |
| Trade receivables | 40 | - | €3,246 | +€3,246 | |
| Other amounts receivable | 41 | €608 | - | -€608 | |
| Cash at bank and in hand | 54/58 | €4,389 | €4,736 | +€347 | +7.9% |
| Deferred charges and accrued income | 490/1 | €307 | €58 | -€249 | -81.2% |
| Total equity and liabilities | 10/49 | €128,040 | €123,654 | -€4,386 | -3.4% |
| Equity | 10/15 | -€19,975 | -€10,317 | +€9,659 | +48.4% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,475 | -€192,817 | +€9,659 | +4.8% |
| Amounts payable | 17/49 | €148,015 | €133,971 | -€14,045 | -9.5% |
| Amounts payable after more than one year | 17 | €72,645 | €70,000 | -€2,645 | -3.6% |
| Financial debts | 170/4 | €72,645 | €70,000 | -€2,645 | -3.6% |
| Amounts payable within one year | 42/48 | €74,878 | €63,971 | -€10,907 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €13,272 | €2,645 | -€10,627 | -80.1% |
| Trade debts | 44 | - | €1,011 | +€1,011 | |
| Suppliers | 440/4 | - | €1,011 | +€1,011 | |
| Taxes, remuneration and social security | 45 | €5,693 | €5,053 | -€640 | -11.2% |
| Taxes | 450/3 | €5,693 | €5,053 | -€640 | -11.2% |
| Other amounts payable | 47/48 | €55,913 | €55,261 | -€651 | -1.2% |
| Accrued charges and deferred income | 492/3 | €493 | - | -€493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,971 | €8,788 | -€4,183 | -32.2% |
| Other operating charges | 640/8 | €1,144 | €2,328 | +€1,184 | +103% |
| Gross operating margin | 9900 | €19,065 | €22,381 | +€3,316 | +17.4% |
| Operating profit (loss) | 9901 | €4,950 | €11,265 | +€6,315 | +128% |
| Financial income | 75/76B | €300 | - | -€300 | |
| Recurring financial income | 75 | €300 | - | -€300 | |
| Financial charges | 65/66B | €1,321 | €727 | -€594 | -45.0% |
| Recurring financial charges | 65 | €1,321 | €727 | -€594 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €3,929 | €10,538 | +€6,609 | +168% |
| Income taxes | 67/77 | €885 | €879 | -€6 | -0.7% |
| Profit (loss) for the period | 9904 | €3,044 | €9,659 | +€6,614 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €3,044 | €9,659 | +€6,614 | +217% |
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 26 October 2026 via checked.be.