BEON: 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.
BEON
Largest movements
- Tangible fixed assets +€17,528
up €17,528 (+110.3%), from €15,887 to €33,415
of which Other tangible fixed assets: +€20,661
- Receivables within one year +€12,684
up €12,684 (+1079.4%), from €1,175 to €13,859
of which Trade receivables: +€7,211
- Cash -€3,190
down €3,190 (-55.9%), from €5,710 to €2,521
mainly Investment in fixed assets (net) (-€20,661) and Contributions, distributions and other (-€15,000)
- Other debts +€22,680
up €22,680 (+114.5%), from €19,804 to €42,483
- Tax, wage and social debts +€3,288
up €3,288 (+114.6%), from €2,869 to €6,157
- Profit (loss) carried forward +€858
up €858 (+44.0%), from -€1,948 to -€1,090
- Gross operating margin +€6,825
up €6,825 (+49.8%), from €13,715 to €20,539
- Depreciation +€2,761
up €2,761 (+741.3%), from €372 to €3,133
- Other operating charges +€1,446
new in 2024: €1,446
- Taxes -€217
no longer reported in 2024 (was €217)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,772 | €49,795 | +€27,023 | +118.7% |
| Fixed assets | 21/28 | €15,887 | €33,415 | +€17,528 | +110.3% |
| Tangible fixed assets | 22/27 | €15,887 | €33,415 | +€17,528 | +110.3% |
| Furniture and vehicles | 24 | €9,028 | €5,894 | -€3,133 | -34.7% |
| Other tangible fixed assets | 26 | €6,860 | €27,521 | +€20,661 | +301.2% |
| Current assets | 29/58 | €6,885 | €16,380 | +€9,495 | +137.9% |
| Amounts receivable within one year | 40/41 | €1,175 | €13,859 | +€12,684 | +1079.4% |
| Trade receivables | 40 | €1,175 | €8,386 | +€7,211 | +613.6% |
| Other amounts receivable | 41 | - | €5,473 | +€5,473 | |
| Cash at bank and in hand | 54/58 | €5,710 | €2,521 | -€3,190 | -55.9% |
| Total equity and liabilities | 10/49 | €22,772 | €49,795 | +€27,023 | +118.7% |
| Equity | 10/15 | €52 | €910 | +€858 | +1639.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,948 | -€1,090 | +€858 | +44.0% |
| Amounts payable | 17/49 | €22,720 | €48,885 | +€26,165 | +115.2% |
| Amounts payable within one year | 42/48 | €22,720 | €48,885 | +€26,165 | +115.2% |
| Trade debts | 44 | €48 | €245 | +€197 | +412.5% |
| Suppliers | 440/4 | €48 | €245 | +€197 | +412.5% |
| Taxes, remuneration and social security | 45 | €2,869 | €6,157 | +€3,288 | +114.6% |
| Taxes | 450/3 | €2,869 | €6,157 | +€3,288 | +114.6% |
| Other amounts payable | 47/48 | €19,804 | €42,483 | +€22,680 | +114.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €3,133 | +€2,761 | +741.3% |
| Other operating charges | 640/8 | - | €1,446 | +€1,446 | |
| Gross operating margin | 9900 | €13,715 | €20,539 | +€6,825 | +49.8% |
| Operating profit (loss) | 9901 | €13,342 | €15,960 | +€2,618 | +19.6% |
| Financial charges | 65/66B | €73 | €102 | +€30 | +40.8% |
| Recurring financial charges | 65 | €73 | €102 | +€30 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €13,270 | €15,858 | +€2,588 | +19.5% |
| Income taxes | 67/77 | €217 | - | -€217 | |
| Profit (loss) for the period | 9904 | €13,052 | €15,858 | +€2,805 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,052 | €15,858 | +€2,805 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.