Beo-CheckOneTwo: 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.
Beo-CheckOneTwo
Largest movements
- Tangible fixed assets -€17,737
down €17,737 (-60.3%), from €29,429 to €11,692
of which Leasing and similar rights: -€10,600
- Cash -€4,410
down €4,410 (-85.3%), from €5,168 to €758
mainly Trade debts (-€33,398) and Debts after one year (-€9,077)
- Receivables within one year -€2,509
down €2,509 (-3.0%), from €84,529 to €82,021
of which Trade receivables: -€3,971
- Receivables after one year -€2,328
down €2,328 (-11.3%), from €20,531 to €18,203
- Trade debts -€33,398
down €33,398 (-53.8%), from €62,023 to €28,625
- Reserves +€13,786
up €13,786 (+30.8%), from €44,787 to €58,573
- Debts after one year -€9,077
no longer reported in 2024 (was €9,077)
- Tax, wage and social debts +€2,716
up €2,716 (+31.4%), from €8,644 to €11,361
- Current portion of long-term debt -€1,673
down €1,673 (-15.6%), from €10,750 to €9,077
- Gross operating margin +€12,345
up €12,345 (+40.5%), from €30,496 to €42,842
- Taxes +€6,509
up €6,509 (+453%), from €1,438 to €7,946
- Depreciation -€4,419
down €4,419 (-19.9%), from €22,156 to €17,737
- Other operating charges -€2,493
down €2,493 (-43.4%), from €5,742 to €3,250
- Financial charges -€499
down €499 (-33.7%), from €1,481 to €982
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,716 | €113,836 | -€27,880 | -19.7% |
| Fixed assets | 21/28 | €29,429 | €11,692 | -€17,737 | -60.3% |
| Tangible fixed assets | 22/27 | €29,429 | €11,692 | -€17,737 | -60.3% |
| Plant, machinery and equipment | 23 | €10,879 | €3,742 | -€7,137 | -65.6% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €18,549 | €7,950 | -€10,600 | -57.1% |
| Current assets | 29/58 | €112,288 | €102,144 | -€10,144 | -9.0% |
| Amounts receivable after more than one year | 29 | €20,531 | €18,203 | -€2,328 | -11.3% |
| Other amounts receivable | 291 | €20,531 | €18,203 | -€2,328 | -11.3% |
| Amounts receivable within one year | 40/41 | €84,529 | €82,021 | -€2,509 | -3.0% |
| Trade receivables | 40 | €72,896 | €68,925 | -€3,971 | -5.4% |
| Other amounts receivable | 41 | €11,633 | €13,096 | +€1,463 | +12.6% |
| Cash at bank and in hand | 54/58 | €5,168 | €758 | -€4,410 | -85.3% |
| Deferred charges and accrued income | 490/1 | €2,060 | €1,163 | -€897 | -43.5% |
| Total equity and liabilities | 10/49 | €141,716 | €113,836 | -€27,880 | -19.7% |
| Equity | 10/15 | €50,987 | €64,773 | +€13,786 | +27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,787 | €58,573 | +€13,786 | +30.8% |
| Distributable reserves | 133 | €44,787 | €58,573 | +€13,786 | +30.8% |
| Amounts payable | 17/49 | €90,729 | €49,063 | -€41,666 | -45.9% |
| Amounts payable after more than one year | 17 | €9,077 | - | -€9,077 | |
| Financial debts | 170/4 | €9,077 | - | -€9,077 | |
| Amounts payable within one year | 42/48 | €81,652 | €49,063 | -€32,589 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €10,750 | €9,077 | -€1,673 | -15.6% |
| Trade debts | 44 | €62,023 | €28,625 | -€33,398 | -53.8% |
| Suppliers | 440/4 | €62,023 | €28,625 | -€33,398 | -53.8% |
| Taxes, remuneration and social security | 45 | €8,644 | €11,361 | +€2,716 | +31.4% |
| Taxes | 450/3 | €8,644 | €11,361 | +€2,716 | +31.4% |
| Other amounts payable | 47/48 | €234 | - | -€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,156 | €17,737 | -€4,419 | -19.9% |
| Other operating charges | 640/8 | €5,742 | €3,250 | -€2,493 | -43.4% |
| Gross operating margin | 9900 | €30,496 | €42,842 | +€12,345 | +40.5% |
| Operating profit (loss) | 9901 | €2,598 | €21,855 | +€19,257 | +741% |
| Financial income | 75/76B | €656 | €860 | +€204 | +31.1% |
| Recurring financial income | 75 | €656 | €860 | +€204 | +31.1% |
| Financial charges | 65/66B | €1,481 | €982 | -€499 | -33.7% |
| Recurring financial charges | 65 | €1,481 | €982 | -€499 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €1,772 | €21,732 | +€19,960 | +1,126% |
| Income taxes | 67/77 | €1,438 | €7,946 | +€6,509 | +453% |
| Profit (loss) for the period | 9904 | €335 | €13,786 | +€13,451 | +4,018% |
| Profit (loss) for the period to be appropriated | 9905 | €335 | €13,786 | +€13,451 | +4,018% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.