BEON PEN: 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 PEN
Largest movements
- Receivables within one year +€12,943
up €12,943 (+33.9%), from €38,200 to €51,143
of which Other amounts receivable: +€6,956
- Cash +€2,135
up €2,135 (+41.7%), from €5,119 to €7,255
mainly Advances received (+€10,780) and Net result for the year (+€9,927)
- Tangible fixed assets -€1,795
no longer reported in 2025 (was €1,795)
- Advances received +€10,780
new in 2025: €10,780
- Tax, wage and social debts -€10,094
down €10,094 (-65.2%), from €15,477 to €5,383
of which Remuneration and social security: -€13,010
- Profit (loss) carried forward +€9,927
up €9,927 (+173%), from €5,750 to €15,677
- Trade debts +€4,751
up €4,751 (+25.3%), from €18,806 to €23,557
- Other debts -€2,083
no longer reported in 2025 (was €2,083)
- Gross operating margin +€7,187
up €7,187 (+85.9%), from €8,361 to €15,548
- Taxes +€2,033
up €2,033 (+121%), from €1,675 to €3,708
- Other operating charges +€1,260
up €1,260 (+605%), from €208 to €1,468
- Financial income +€318
new in 2025: €318
- Financial charges +€239
up €239 (+45.5%), from €524 to €762
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 | €45,115 | €58,397 | +€13,283 | +29.4% |
| Fixed assets | 21/28 | €1,795 | - | -€1,795 | |
| Tangible fixed assets | 22/27 | €1,795 | - | -€1,795 | |
| Furniture and vehicles | 24 | €1,795 | - | -€1,795 | |
| Current assets | 29/58 | €43,320 | €58,397 | +€15,078 | +34.8% |
| Amounts receivable within one year | 40/41 | €38,200 | €51,143 | +€12,943 | +33.9% |
| Trade receivables | 40 | €35,200 | €41,187 | +€5,987 | +17.0% |
| Other amounts receivable | 41 | €3,000 | €9,956 | +€6,956 | +232% |
| Cash at bank and in hand | 54/58 | €5,119 | €7,255 | +€2,135 | +41.7% |
| Total equity and liabilities | 10/49 | €45,115 | €58,397 | +€13,283 | +29.4% |
| Equity | 10/15 | €8,750 | €18,677 | +€9,927 | +113% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,750 | €15,677 | +€9,927 | +173% |
| Amounts payable | 17/49 | €36,365 | €39,721 | +€3,355 | +9.2% |
| Amounts payable within one year | 42/48 | €36,365 | €39,721 | +€3,355 | +9.2% |
| Trade debts | 44 | €18,806 | €23,557 | +€4,751 | +25.3% |
| Suppliers | 440/4 | €18,806 | €23,557 | +€4,751 | +25.3% |
| Advances received on contracts in progress | 46 | - | €10,780 | +€10,780 | |
| Taxes, remuneration and social security | 45 | €15,477 | €5,383 | -€10,094 | -65.2% |
| Taxes | 450/3 | €2,467 | €5,383 | +€2,917 | +118% |
| Remuneration and social security | 454/9 | €13,010 | - | -€13,010 | |
| Other amounts payable | 47/48 | €2,083 | - | -€2,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | - | -€205 | |
| Other operating charges | 640/8 | €208 | €1,468 | +€1,260 | +605% |
| Gross operating margin | 9900 | €8,361 | €15,548 | +€7,187 | +85.9% |
| Operating profit (loss) | 9901 | €7,948 | €14,079 | +€6,131 | +77.1% |
| Financial income | 75/76B | - | €318 | +€318 | |
| Recurring financial income | 75 | - | €318 | +€318 | |
| Financial charges | 65/66B | €524 | €762 | +€239 | +45.5% |
| Recurring financial charges | 65 | €524 | €762 | +€239 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €7,424 | €13,636 | +€6,211 | +83.7% |
| Income taxes | 67/77 | €1,675 | €3,708 | +€2,033 | +121% |
| Profit (loss) for the period | 9904 | €5,750 | €9,927 | +€4,178 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,750 | €9,927 | +€4,178 | +72.7% |
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 23 October 2026 via checked.be.