BEON: 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.
BEON
Largest movements
- Receivables within one year -€11,595
down €11,595 (-37.0%), from €31,354 to €19,759
of which Other amounts receivable: -€19,551
- Deferred charges and accrued income +€3,971
up €3,971 (+2,243%), from €177 to €4,148
- Tangible fixed assets -€1,335
down €1,335 (-25.4%), from €5,262 to €3,927
of which Plant, machinery and equipment: -€961
- Cash +€1,249
up €1,249 (+50.7%), from €2,467 to €3,716
mainly Trade debts (+€13,201) and Receivables within one year (+€11,595)
- Trade debts +€13,201
up €13,201 (+1,916%), from €689 to €13,890
- Profit (loss) carried forward -€11,302
new in 2025: -€11,302
- Reserves -€9,886
down €9,886 (-25.7%), from €38,534 to €28,648
- Gross operating margin +€9,392
up €9,392 (+34.4%), from -€27,323 to -€17,931
- Depreciation -€720
down €720 (-34.2%), from €2,107 to €1,387
- Other operating charges +€689
up €689 (+90.0%), from €765 to €1,454
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 | €39,695 | €31,985 | -€7,710 | -19.4% |
| Fixed assets | 21/28 | €5,697 | €4,362 | -€1,335 | -23.4% |
| Tangible fixed assets | 22/27 | €5,262 | €3,927 | -€1,335 | -25.4% |
| Land and buildings | 22 | €1,618 | €1,565 | -€54 | -3.3% |
| Plant, machinery and equipment | 23 | €1,892 | €931 | -€961 | -50.8% |
| Furniture and vehicles | 24 | €1,752 | €1,431 | -€320 | -18.3% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €33,998 | €27,623 | -€6,375 | -18.8% |
| Amounts receivable within one year | 40/41 | €31,354 | €19,759 | -€11,595 | -37.0% |
| Trade receivables | 40 | €1,525 | €9,480 | +€7,956 | +522% |
| Other amounts receivable | 41 | €29,830 | €10,279 | -€19,551 | -65.5% |
| Cash at bank and in hand | 54/58 | €2,467 | €3,716 | +€1,249 | +50.7% |
| Deferred charges and accrued income | 490/1 | €177 | €4,148 | +€3,971 | +2,243% |
| Total equity and liabilities | 10/49 | €39,695 | €31,985 | -€7,710 | -19.4% |
| Equity | 10/15 | €38,834 | €17,646 | -€21,188 | -54.6% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €38,534 | €28,648 | -€9,886 | -25.7% |
| Distributable reserves | 133 | €38,534 | €28,648 | -€9,886 | -25.7% |
| Profit (loss) carried forward | 14 | - | -€11,302 | -€11,302 | |
| Amounts payable | 17/49 | €861 | €14,338 | +€13,478 | +1,566% |
| Amounts payable within one year | 42/48 | €861 | €14,338 | +€13,478 | +1,566% |
| Trade debts | 44 | €689 | €13,890 | +€13,201 | +1,916% |
| Suppliers | 440/4 | €689 | €13,890 | +€13,201 | +1,916% |
| Taxes, remuneration and social security | 45 | €158 | €314 | +€156 | +98.9% |
| Taxes | 450/3 | €158 | €314 | +€156 | +98.9% |
| Other amounts payable | 47/48 | €14 | €134 | +€120 | +885% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,107 | €1,387 | -€720 | -34.2% |
| Other operating charges | 640/8 | €765 | €1,454 | +€689 | +90.0% |
| Gross operating margin | 9900 | -€27,323 | -€17,931 | +€9,392 | +34.4% |
| Operating profit (loss) | 9901 | -€30,195 | -€20,772 | +€9,423 | +31.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €174 | €195 | +€21 | +12.1% |
| Recurring financial charges | 65 | €174 | €195 | +€21 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,369 | -€20,967 | +€9,402 | +31.0% |
| Income taxes | 67/77 | €272 | €221 | -€51 | -18.8% |
| Profit (loss) for the period | 9904 | -€30,641 | -€21,188 | +€9,453 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,641 | -€21,188 | +€9,453 | +30.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.