BEOLAN: 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.
BEOLAN
Largest movements
- Financial fixed assets +€2.0m
up €2.0m (+2,417%), from €81,910 to €2.1m
- Cash +€100,323
up €100,323 (+799%), from €12,561 to €112,883
mainly Net result for the year (+€1.2m) and Other debts (+€1.1m)
- Other debts +€1.1m
up €1.1m (+4,455,865%), from €25 to €1.1m
- Reserves +€966,497
up €966,497 (+960%), from €100,656 to €1.1m
of which Distributable reserves: +€966,497
- Financial income +€1.1m
up €1.1m (+1,050,231,700%), from €0 to €1.1m
of which Non-recurring financial income: +€1.1m
- Gross operating margin +€28,681
up €28,681 (+23.1%), from €124,363 to €153,044
- Taxes +€5,710
up €5,710 (+17.3%), from €33,012 to €38,722
- Financial charges +€5,345
up €5,345 (+266%), from €2,007 to €7,352
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 | €139,546 | €2,236,316 | +€2.1m | +1,503% |
| Fixed assets | 21/28 | €82,916 | €2,062,011 | +€2.0m | +2,387% |
| Tangible fixed assets | 22/27 | €1,006 | €604 | -€402 | -40.0% |
| Furniture and vehicles | 24 | €1,006 | €604 | -€402 | -40.0% |
| Financial fixed assets | 28 | €81,910 | €2,061,407 | +€2.0m | +2,417% |
| Current assets | 29/58 | €56,630 | €174,305 | +€117,675 | +208% |
| Amounts receivable within one year | 40/41 | €43,604 | €61,075 | +€17,471 | +40.1% |
| Trade receivables | 40 | €42,160 | €49,075 | +€6,916 | +16.4% |
| Other amounts receivable | 41 | €1,444 | €12,000 | +€10,556 | +731% |
| Cash at bank and in hand | 54/58 | €12,561 | €112,883 | +€100,323 | +799% |
| Deferred charges and accrued income | 490/1 | €466 | €346 | -€120 | -25.7% |
| Total equity and liabilities | 10/49 | €139,546 | €2,236,316 | +€2.1m | +1,503% |
| Equity | 10/15 | €119,206 | €1,085,703 | +€966,497 | +811% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €100,656 | €1,067,153 | +€966,497 | +960% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €100,656 | €1,067,153 | +€966,497 | +960% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,340 | €1,150,613 | +€1.1m | +5,557% |
| Amounts payable within one year | 42/48 | €19,953 | €1,144,283 | +€1.1m | +5,635% |
| Trade debts | 44 | €689 | €1,813 | +€1,124 | +163% |
| Suppliers | 440/4 | €689 | €1,813 | +€1,124 | +163% |
| Taxes, remuneration and social security | 45 | €19,238 | €27,588 | +€8,350 | +43.4% |
| Taxes | 450/3 | €19,238 | €27,588 | +€8,350 | +43.4% |
| Other amounts payable | 47/48 | €25 | €1,114,882 | +€1.1m | +4,455,865% |
| Accrued charges and deferred income | 492/3 | €387 | €6,330 | +€5,943 | +1,534% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €402 | -€557 | -58.1% |
| Other operating charges | 640/8 | €1,135 | €303 | -€832 | -73.3% |
| Gross operating margin | 9900 | €124,363 | €153,044 | +€28,681 | +23.1% |
| Operating profit (loss) | 9901 | €122,269 | €152,339 | +€30,070 | +24.6% |
| Financial income | 75/76B | €0 | €1,050,232 | +€1.1m | +1,050,231,700% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | - | €1,050,232 | +€1.1m | |
| Financial charges | 65/66B | €2,007 | €7,352 | +€5,345 | +266% |
| Recurring financial charges | 65 | €2,007 | €7,352 | +€5,345 | +266% |
| Profit (loss) for the period before taxes | 9903 | €120,262 | €1,195,219 | +€1.1m | +894% |
| Income taxes | 67/77 | €33,012 | €38,722 | +€5,710 | +17.3% |
| Profit (loss) for the period | 9904 | €87,250 | €1,156,497 | +€1.1m | +1,225% |
| Profit (loss) for the period to be appropriated | 9905 | €87,250 | €1,156,497 | +€1.1m | +1,225% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.