BEOPAR: 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.
BEOPAR
Largest movements
- Receivables within one year -€878,437
down €878,437 (-83.1%), from €1.1m to €179,216
- Other debts -€888,013
down €888,013 (-41.4%), from €2.1m to €1.3m
- Gross operating margin +€264,760
up €264,760 (+25.8%), from €1.0m to €1.3m
- Financial income -€27,460
down €27,460 (-100.0%), from €27,460 to €0
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 | €2,652,846 | €1,774,364 | -€878,482 | -33.1% |
| Fixed assets | 21/28 | €1,594,319 | €1,594,319 | = | 0.0% |
| Financial fixed assets | 28 | €1,594,319 | €1,594,319 | = | 0.0% |
| Current assets | 29/58 | €1,058,526 | €180,045 | -€878,482 | -83.0% |
| Amounts receivable within one year | 40/41 | €1,057,653 | €179,216 | -€878,437 | -83.1% |
| Other amounts receivable | 41 | €1,057,653 | €179,216 | -€878,437 | -83.1% |
| Cash at bank and in hand | 54/58 | €873 | €828 | -€45 | -5.1% |
| Total equity and liabilities | 10/49 | €2,652,846 | €1,774,364 | -€878,482 | -33.1% |
| Equity | 10/15 | €509,064 | €516,403 | +€7,339 | +1.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €11,807 | €11,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,807 | €11,807 | = | 0.0% |
| Legal reserve | 130 | €11,807 | €11,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,743 | €4,596 | +€7,339 | |
| Amounts payable | 17/49 | €2,143,782 | €1,257,961 | -€885,821 | -41.3% |
| Amounts payable within one year | 42/48 | €2,143,782 | €1,257,961 | -€885,821 | -41.3% |
| Trade debts | 44 | €124 | €289 | +€166 | +133.6% |
| Suppliers | 440/4 | €124 | €289 | +€166 | +133.6% |
| Taxes, remuneration and social security | 45 | €645 | €2,672 | +€2,027 | +314.2% |
| Taxes | 450/3 | €645 | €2,672 | +€2,027 | +314.2% |
| Other amounts payable | 47/48 | €2,143,013 | €1,255,000 | -€888,013 | -41.4% |
| Other operating charges | 640/8 | €1,014 | €1,047 | +€34 | +3.3% |
| Gross operating margin | 9900 | €1,027,846 | €1,292,606 | +€264,760 | +25.8% |
| Operating profit (loss) | 9901 | €1,026,833 | €1,291,559 | +€264,726 | +25.8% |
| Financial income | 75/76B | €27,460 | €0 | -€27,460 | -100.0% |
| Recurring financial income | 75 | €27,460 | €0 | -€27,460 | -100.0% |
| Financial charges | 65/66B | €39,425 | €26,549 | -€12,877 | -32.7% |
| Recurring financial charges | 65 | €39,425 | €26,549 | -€12,877 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €1,014,867 | €1,265,011 | +€250,143 | +24.6% |
| Income taxes | 67/77 | €645 | €2,672 | +€2,027 | +314.2% |
| Profit (loss) for the period | 9904 | €1,014,222 | €1,262,339 | +€248,117 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,014,222 | €1,262,339 | +€248,117 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.