BEOINVEST: 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.
BEOINVEST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Turnover -€19,585
no longer reported in 2021 (was €19,585)
- Gross operating margin +€3,302
no longer reported in 2021 (was -€3,302)
From the 2019 result to the 2021 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,526 | €14,526 | = | 0.0% |
| Fixed assets | 21/28 | €14,314 | €14,314 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,314 | €14,314 | = | 0.0% |
| Furniture and vehicles | 24 | - | €1,073 | +€1,073 | |
| Leasing and similar rights | 25 | - | €13,241 | +€13,241 | |
| Current assets | 29/58 | €212 | €212 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €212 | €212 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,526 | €14,526 | = | 0.0% |
| Equity | 10/15 | €14,131 | €14,131 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,958 | €3,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €2,098 | +€2,098 | |
| Profit (loss) carried forward | 14 | -€8,427 | -€8,427 | = | 0.0% |
| Amounts payable | 17/49 | €395 | €395 | = | 0.0% |
| Amounts payable within one year | 42/48 | €395 | €395 | = | 0.0% |
| Other amounts payable | 47/48 | - | €395 | +€395 | |
| Turnover | 70 | €19,585 | - | -€19,585 | |
| Gross operating margin | 9900 | -€3,302 | - | +€3,302 | |
| Operating profit (loss) | 9901 | -€3,562 | - | +€3,562 | |
| Profit (loss) for the period before taxes | 9903 | -€3,562 | - | +€3,562 | |
| Profit (loss) for the period | 9904 | -€3,562 | - | +€3,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,562 | - | +€3,562 |
Source: filed annual accounts (NBB), financial years ended 30 June 2019 and 30 June 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.