BEOM HOLDING: what changed
What changed
BEOM HOLDING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€109,231
2024 · €176,694-€67,463
Equity
€231,980
2024 · €165,949+€66,031
Cash
€4,905
2024 · €13,564-€8,659
Balance sheet total
€1.5m
2024 · €1.4m+€41,230
Largest movements
Assets
- Tangible fixed assets +€39,186
up €39,186 (+91.9%), from €42,627 to €81,813
of which Leasing and similar rights: +€45,993
Equity and liabilities
- Profit (loss) carried forward +€66,031
up €66,031 (+44.8%), from €147,349 to €213,380
- Other debts -€44,633
down €44,633 (-4.2%), from €1.1m to €1.0m
Income statement
- Financial income -€120,009
down €120,009 (-60.0%), from €200,121 to €80,112
- Gross operating margin +€52,700
up €52,700 (+139%), from €37,952 to €90,652
- Taxes -€27,568
down €27,568 (-57.5%), from €47,941 to €20,373
- Depreciation +€13,359
up €13,359 (+260%), from €5,146 to €18,505
- Financial charges +€11,017
up €11,017 (+136%), from €8,101 to €19,118
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€176,694
Gross operating margin
+€52,700
Depreciation
-€13,359
Other operating charges
-€3,346
Financial income
-€120,009
Financial charges
-€11,017
Taxes
+€27,568
Result 2025
€109,231
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€71,420
Investment
-€57,391
Financing
-€22,688
Cash 2024
€13,564
From operations (derived)
+€71,420
Net result for the year
+€109,231
Depreciation
+€18,505
Receivables within one year
-€9,718
Deferred charges and accrued income
-€1,285
Trade debts
+€992
Tax, wage and social debts
-€1,673
Other debts
-€44,633
Investment (derived)
-€57,391
Investment in fixed assets (net)
-€57,391
Financing
-€22,688
Debts after one year
+€8,196
Current portion of long-term debt
+€12,316
Contributions, distributions and other
-€43,200
Cash 2025
€4,905
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,421,383 | €1,462,613 | +€41,230 | +2.9% |
| Fixed assets | 21/28 | €1,325,492 | €1,364,378 | +€38,886 | +2.9% |
| Intangible fixed assets | 21 | €900 | €600 | -€300 | -33.3% |
| Tangible fixed assets | 22/27 | €42,627 | €81,813 | +€39,186 | +91.9% |
| Furniture and vehicles | 24 | €42,627 | €35,820 | -€6,807 | -16.0% |
| Leasing and similar rights | 25 | - | €45,993 | +€45,993 | |
| Financial fixed assets | 28 | €1,281,965 | €1,281,965 | = | 0.0% |
| Current assets | 29/58 | €95,891 | €98,235 | +€2,344 | +2.4% |
| Amounts receivable within one year | 40/41 | €82,327 | €92,045 | +€9,718 | +11.8% |
| Other amounts receivable | 41 | €82,327 | €92,045 | +€9,718 | +11.8% |
| Cash at bank and in hand | 54/58 | €13,564 | €4,905 | -€8,659 | -63.8% |
| Deferred charges and accrued income | 490/1 | - | €1,285 | +€1,285 | |
| Total equity and liabilities | 10/49 | €1,421,383 | €1,462,613 | +€41,230 | +2.9% |
| Equity | 10/15 | €165,949 | €231,980 | +€66,031 | +39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,349 | €213,380 | +€66,031 | +44.8% |
| Amounts payable | 17/49 | €1,255,433 | €1,230,633 | -€24,801 | -2.0% |
| Amounts payable after more than one year | 17 | €115,990 | €124,186 | +€8,196 | +7.1% |
| Financial debts | 170/4 | €115,990 | €124,186 | +€8,196 | +7.1% |
| Amounts payable within one year | 42/48 | €1,139,443 | €1,106,447 | -€32,997 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €52,093 | €64,409 | +€12,316 | +23.6% |
| Trade debts | 44 | €2,233 | €3,226 | +€992 | +44.4% |
| Suppliers | 440/4 | €2,233 | €3,226 | +€992 | +44.4% |
| Taxes, remuneration and social security | 45 | €29,508 | €27,835 | -€1,673 | -5.7% |
| Taxes | 450/3 | €29,508 | €27,835 | -€1,673 | -5.7% |
| Other amounts payable | 47/48 | €1,055,610 | €1,010,977 | -€44,633 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,146 | €18,505 | +€13,359 | +260% |
| Other operating charges | 640/8 | €191 | €3,537 | +€3,346 | +1,756% |
| Gross operating margin | 9900 | €37,952 | €90,652 | +€52,700 | +139% |
| Operating profit (loss) | 9901 | €32,615 | €68,610 | +€35,994 | +110% |
| Financial income | 75/76B | €200,121 | €80,112 | -€120,009 | -60.0% |
| Recurring financial income | 75 | €200,121 | €80,112 | -€120,009 | -60.0% |
| Financial charges | 65/66B | €8,101 | €19,118 | +€11,017 | +136% |
| Recurring financial charges | 65 | €8,101 | €19,118 | +€11,017 | +136% |
| Profit (loss) for the period before taxes | 9903 | €224,635 | €129,604 | -€95,031 | -42.3% |
| Income taxes | 67/77 | €47,941 | €20,373 | -€27,568 | -57.5% |
| Profit (loss) for the period | 9904 | €176,694 | €109,231 | -€67,463 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €176,694 | €109,231 | -€67,463 | -38.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.