BEOLIS: 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.
BEOLIS
Largest movements
- Cash +€7,670
up €7,670 (+10.6%), from €72,122 to €79,792
mainly Net result for the year (+€34,424) and Tax, wage and social debts (+€2,341)
- Receivables within one year +€3,772
up €3,772 (+35.4%), from €10,644 to €14,417
of which Trade receivables: +€3,440
- Tangible fixed assets +€2,657
up €2,657 (+32.4%), from €8,198 to €10,855
of which Other tangible fixed assets: +€5,653
- Profit (loss) carried forward +€24,424
up €24,424 (+43.3%), from €56,442 to €80,866
- Other debts -€12,766
down €12,766 (-52.7%), from €24,226 to €11,460
- Tax, wage and social debts +€2,341
up €2,341 (+40.2%), from €5,827 to €8,168
- Gross operating margin +€9,591
up €9,591 (+25.8%), from €37,181 to €46,772
- Taxes +€1,916
up €1,916 (+24.7%), from €7,763 to €9,679
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 | €91,663 | €105,795 | +€14,132 | +15.4% |
| Fixed assets | 21/28 | €8,198 | €10,855 | +€2,657 | +32.4% |
| Tangible fixed assets | 22/27 | €8,198 | €10,855 | +€2,657 | +32.4% |
| Furniture and vehicles | 24 | €1,562 | €2,257 | +€695 | +44.5% |
| Other tangible fixed assets | 26 | €2,945 | €8,598 | +€5,653 | +192.0% |
| Assets under construction and advance payments | 27 | €3,691 | - | -€3,691 | |
| Current assets | 29/58 | €83,465 | €94,941 | +€11,475 | +13.7% |
| Amounts receivable within one year | 40/41 | €10,644 | €14,417 | +€3,772 | +35.4% |
| Trade receivables | 40 | €10,644 | €14,085 | +€3,440 | +32.3% |
| Other amounts receivable | 41 | - | €332 | +€332 | |
| Cash at bank and in hand | 54/58 | €72,122 | €79,792 | +€7,670 | +10.6% |
| Deferred charges and accrued income | 490/1 | €699 | €732 | +€33 | +4.7% |
| Total equity and liabilities | 10/49 | €91,663 | €105,795 | +€14,132 | +15.4% |
| Equity | 10/15 | €61,442 | €85,866 | +€24,424 | +39.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,442 | €80,866 | +€24,424 | +43.3% |
| Amounts payable | 17/49 | €30,221 | €19,929 | -€10,292 | -34.1% |
| Amounts payable within one year | 42/48 | €30,221 | €19,929 | -€10,292 | -34.1% |
| Trade debts | 44 | €168 | €301 | +€133 | +78.9% |
| Suppliers | 440/4 | €168 | €301 | +€133 | +78.9% |
| Taxes, remuneration and social security | 45 | €5,827 | €8,168 | +€2,341 | +40.2% |
| Taxes | 450/3 | €5,827 | €8,168 | +€2,341 | +40.2% |
| Other amounts payable | 47/48 | €24,226 | €11,460 | -€12,766 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €2,227 | +€231 | +11.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,181 | €46,772 | +€9,591 | +25.8% |
| Operating profit (loss) | 9901 | €34,797 | €44,145 | +€9,348 | +26.9% |
| Financial income | 75/76B | €36 | €36 | +€0 | +0.4% |
| Recurring financial income | 75 | €36 | €36 | +€0 | +0.4% |
| Financial charges | 65/66B | €74 | €78 | +€4 | +5.2% |
| Recurring financial charges | 65 | €74 | €78 | +€4 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €34,759 | €44,103 | +€9,344 | +26.9% |
| Income taxes | 67/77 | €7,763 | €9,679 | +€1,916 | +24.7% |
| Profit (loss) for the period | 9904 | €26,996 | €34,424 | +€7,428 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,996 | €34,424 | +€7,428 | +27.5% |
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 2 October 2026 via checked.be.