BeonKob: 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.
BeonKob
Largest movements
- Receivables within one year +€116,983
up €116,983 (+57.1%), from €204,832 to €321,815
of which Other amounts receivable: +€130,052
- Cash +€7,125
up €7,125 (+43.9%), from €16,218 to €23,342
mainly Net result for the year (+€108,397) and Tax, wage and social debts (+€14,981)
- Reserves +€108,397
up €108,397 (+73.7%), from €147,108 to €255,505
- Tax, wage and social debts +€14,981
up €14,981 (+28.9%), from €51,749 to €66,730
- Gross operating margin +€46,226
up €46,226 (+33.9%), from €136,168 to €182,394
- Taxes +€21,355
up €21,355 (+60.6%), from €35,233 to €56,588
- Provisions -€4,562
down €4,562 (-88.2%), from €5,172 to €610
- Financial charges +€2,023
up €2,023 (+10.3%), from €19,586 to €21,609
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 | €223,190 | €346,588 | +€123,398 | +55.3% |
| Fixed assets | 21/28 | €1,454 | €1,254 | -€200 | -13.8% |
| Tangible fixed assets | 22/27 | €1,454 | €1,254 | -€200 | -13.8% |
| Plant, machinery and equipment | 23 | €1,454 | €1,254 | -€200 | -13.8% |
| Current assets | 29/58 | €221,736 | €345,334 | +€123,598 | +55.7% |
| Amounts receivable within one year | 40/41 | €204,832 | €321,815 | +€116,983 | +57.1% |
| Trade receivables | 40 | €25,835 | €12,766 | -€13,070 | -50.6% |
| Other amounts receivable | 41 | €178,997 | €309,050 | +€130,052 | +72.7% |
| Cash at bank and in hand | 54/58 | €16,218 | €23,342 | +€7,125 | +43.9% |
| Deferred charges and accrued income | 490/1 | €686 | €176 | -€510 | -74.3% |
| Total equity and liabilities | 10/49 | €223,190 | €346,588 | +€123,398 | +55.3% |
| Equity | 10/15 | €149,608 | €258,005 | +€108,397 | +72.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €147,108 | €255,505 | +€108,397 | +73.7% |
| Distributable reserves | 133 | €147,108 | €255,505 | +€108,397 | +73.7% |
| Provisions and deferred taxes | 16 | €19,276 | €19,886 | +€610 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €19,276 | €19,886 | +€610 | +3.2% |
| Other liabilities and charges | 164/5 | €19,276 | €19,886 | +€610 | +3.2% |
| Amounts payable | 17/49 | €54,306 | €68,696 | +€14,391 | +26.5% |
| Amounts payable within one year | 42/48 | €54,306 | €68,696 | +€14,391 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €2,281 | €1,868 | -€413 | -18.1% |
| Financial debts | 43 | €212 | €61 | -€151 | -71.3% |
| Credit institutions | 430/8 | €212 | €61 | -€151 | -71.3% |
| Trade debts | 44 | €64 | €37 | -€27 | -42.0% |
| Suppliers | 440/4 | €64 | €37 | -€27 | -42.0% |
| Taxes, remuneration and social security | 45 | €51,749 | €66,730 | +€14,981 | +28.9% |
| Taxes | 450/3 | €51,749 | €66,730 | +€14,981 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €200 | -€268 | -57.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,172 | €610 | -€4,562 | -88.2% |
| Other operating charges | 640/8 | €58 | €400 | +€342 | +589.2% |
| Gross operating margin | 9900 | €136,168 | €182,394 | +€46,226 | +33.9% |
| Operating profit (loss) | 9901 | €130,470 | €181,185 | +€50,715 | +38.9% |
| Financial income | 75/76B | €3,667 | €5,410 | +€1,743 | +47.5% |
| Recurring financial income | 75 | €3,667 | €5,410 | +€1,743 | +47.5% |
| Financial charges | 65/66B | €19,586 | €21,609 | +€2,023 | +10.3% |
| Recurring financial charges | 65 | €19,586 | €21,609 | +€2,023 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €114,551 | €164,986 | +€50,434 | +44.0% |
| Income taxes | 67/77 | €35,233 | €56,588 | +€21,355 | +60.6% |
| Profit (loss) for the period | 9904 | €79,318 | €108,397 | +€29,080 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,318 | €108,397 | +€29,080 | +36.7% |
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 12 October 2026 via checked.be.