BEOOH: 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.
BEOOH
Largest movements
- Stocks and contracts -€25,375
no longer reported in 2024 (was €25,375)
- Cash -€21,857
down €21,857 (-85.3%), from €25,620 to €3,762
mainly Investment in fixed assets (net) (-€27,261) and Receivables within one year (-€16,033)
- Receivables within one year +€16,033
up €16,033 (+75.0%), from €21,367 to €37,400
of which Trade receivables: +€14,440
- Tangible fixed assets +€14,009
up €14,009 (+24.0%), from €58,465 to €72,473
- Tax, wage and social debts -€10,281
down €10,281 (-100.0%), from €10,281 to €0
- Current portion of long-term debt -€4,837
down €4,837 (-38.4%), from €12,596 to €7,759
- Profit (loss) carried forward +€2,773
up €2,773 (+6.1%), from €45,266 to €48,039
- Debts after one year -€2,722
no longer reported in 2024 (was €2,722)
- Other debts -€2,224
down €2,224 (-6.2%), from €36,023 to €33,799
- Depreciation -€4,179
down €4,179 (-24.0%), from €17,432 to €13,253
- Gross operating margin -€3,434
down €3,434 (-16.5%), from €20,851 to €17,417
- Taxes +€338
up €338 (+51.9%), from €650 to €988
- Other operating charges -€256
down €256 (-63.1%), from €406 to €150
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 | €131,026 | €113,835 | -€17,190 | -13.1% |
| Fixed assets | 21/28 | €58,665 | €72,673 | +€14,009 | +23.9% |
| Tangible fixed assets | 22/27 | €58,465 | €72,473 | +€14,009 | +24.0% |
| Furniture and vehicles | 24 | €58,465 | €72,473 | +€14,009 | +24.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €72,361 | €41,162 | -€31,199 | -43.1% |
| Stocks and contracts in progress | 3 | €25,375 | - | -€25,375 | |
| Stocks | 30/36 | €25,375 | - | -€25,375 | |
| Amounts receivable within one year | 40/41 | €21,367 | €37,400 | +€16,033 | +75.0% |
| Trade receivables | 40 | €21,225 | €35,664 | +€14,440 | +68.0% |
| Other amounts receivable | 41 | €142 | €1,736 | +€1,593 | +1119.1% |
| Cash at bank and in hand | 54/58 | €25,620 | €3,762 | -€21,857 | -85.3% |
| Total equity and liabilities | 10/49 | €131,026 | €113,835 | -€17,190 | -13.1% |
| Equity | 10/15 | €62,326 | €65,099 | +€2,773 | +4.4% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,266 | €48,039 | +€2,773 | +6.1% |
| Amounts payable | 17/49 | €68,700 | €48,736 | -€19,963 | -29.1% |
| Amounts payable after more than one year | 17 | €2,722 | - | -€2,722 | |
| Financial debts | 170/4 | €2,722 | - | -€2,722 | |
| Amounts payable within one year | 42/48 | €65,978 | €48,736 | -€17,242 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €12,596 | €7,759 | -€4,837 | -38.4% |
| Trade debts | 44 | €7,078 | €6,670 | -€409 | -5.8% |
| Suppliers | 440/4 | €7,078 | €6,670 | -€409 | -5.8% |
| Advances received on contracts in progress | 46 | - | €508 | +€508 | |
| Taxes, remuneration and social security | 45 | €10,281 | €0 | -€10,281 | -100.0% |
| Taxes | 450/3 | €10,281 | €0 | -€10,281 | -100.0% |
| Other amounts payable | 47/48 | €36,023 | €33,799 | -€2,224 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,432 | €13,253 | -€4,179 | -24.0% |
| Other operating charges | 640/8 | €406 | €150 | -€256 | -63.1% |
| Gross operating margin | 9900 | €20,851 | €17,417 | -€3,434 | -16.5% |
| Operating profit (loss) | 9901 | €3,012 | €4,014 | +€1,002 | +33.3% |
| Financial charges | 65/66B | €189 | €253 | +€64 | +34.0% |
| Recurring financial charges | 65 | €189 | €253 | +€64 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €2,824 | €3,761 | +€937 | +33.2% |
| Income taxes | 67/77 | €650 | €988 | +€338 | +51.9% |
| Profit (loss) for the period | 9904 | €2,174 | €2,773 | +€600 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,174 | €2,773 | +€600 | +27.6% |
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 2 October 2026 via checked.be.