BEOPLUS: 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.
BEOPLUS
Largest movements
- Receivables within one year +€317,262
up €317,262 (+363%), from €87,465 to €404,727
of which Trade receivables: +€317,641
- Tangible fixed assets +€273,973
up €273,973 (+497%), from €55,146 to €329,120
of which Land and buildings: +€288,550
- Cash +€43,804
up €43,804 (+19.4%), from €225,573 to €269,378
mainly Debts after one year (+€276,974) and Net result for the year (+€265,245)
- Debts after one year +€276,974
new in 2025: €276,974
- Tax, wage and social debts +€166,947
up €166,947 (+367%), from €45,546 to €212,494
of which Taxes: +€165,624
- Trade debts +€146,867
up €146,867 (+196%), from €74,757 to €221,624
- Short-term financial debts -€75,000
no longer reported in 2025 (was €75,000)
- Reserves +€65,245
up €65,245 (+353%), from €18,508 to €83,753
- Gross operating margin +€383,387
up €383,387 (+129%), from €297,552 to €680,939
- Taxes +€133,033
up €133,033 (+707%), from €18,828 to €151,861
- Other operating charges +€33,370
up €33,370 (+451%), from €7,394 to €40,764
- Staff costs -€19,629
down €19,629 (-10.0%), from €195,466 to €175,836
- Financial charges +€7,108
up €7,108 (+190%), from €3,749 to €10,857
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 | €400,189 | €1,033,578 | +€633,389 | +158% |
| Fixed assets | 21/28 | €85,500 | €359,473 | +€273,973 | +320% |
| Tangible fixed assets | 22/27 | €55,146 | €329,120 | +€273,973 | +497% |
| Land and buildings | 22 | €2,478 | €291,028 | +€288,550 | +11,645% |
| Furniture and vehicles | 24 | €52,668 | €38,091 | -€14,577 | -27.7% |
| Financial fixed assets | 28 | €30,354 | €30,354 | = | 0.0% |
| Current assets | 29/58 | €314,689 | €674,104 | +€359,416 | +114% |
| Amounts receivable within one year | 40/41 | €87,465 | €404,727 | +€317,262 | +363% |
| Trade receivables | 40 | €76,413 | €394,054 | +€317,641 | +416% |
| Other amounts receivable | 41 | €11,052 | €10,673 | -€380 | -3.4% |
| Cash at bank and in hand | 54/58 | €225,573 | €269,378 | +€43,804 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,650 | - | -€1,650 | |
| Total equity and liabilities | 10/49 | €400,189 | €1,033,578 | +€633,389 | +158% |
| Equity | 10/15 | €37,108 | €102,353 | +€65,245 | +176% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,508 | €83,753 | +€65,245 | +353% |
| Distributable reserves | 133 | €18,508 | €83,753 | +€65,245 | +353% |
| Amounts payable | 17/49 | €363,080 | €931,225 | +€568,145 | +156% |
| Amounts payable after more than one year | 17 | - | €276,974 | +€276,974 | |
| Financial debts | 170/4 | - | €276,974 | +€276,974 | |
| Amounts payable within one year | 42/48 | €363,080 | €654,251 | +€291,171 | +80.2% |
| Current portion of amounts payable after more than one year | 42 | €7,982 | €16,145 | +€8,163 | +102% |
| Financial debts | 43 | €75,000 | - | -€75,000 | |
| Credit institutions | 430/8 | €75,000 | - | -€75,000 | |
| Trade debts | 44 | €74,757 | €221,624 | +€146,867 | +196% |
| Suppliers | 440/4 | €74,757 | €221,624 | +€146,867 | +196% |
| Taxes, remuneration and social security | 45 | €45,546 | €212,494 | +€166,947 | +367% |
| Taxes | 450/3 | €18,674 | €184,298 | +€165,624 | +887% |
| Remuneration and social security | 454/9 | €26,872 | €28,196 | +€1,324 | +4.9% |
| Other amounts payable | 47/48 | €159,795 | €203,988 | +€44,193 | +27.7% |
| Remuneration, social security and pensions | 62 | €195,466 | €175,836 | -€19,629 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,630 | €37,089 | +€6,459 | +21.1% |
| Other operating charges | 640/8 | €7,394 | €40,764 | +€33,370 | +451% |
| Gross operating margin | 9900 | €297,552 | €680,939 | +€383,387 | +129% |
| Operating profit (loss) | 9901 | €64,063 | €427,249 | +€363,186 | +567% |
| Financial income | 75/76B | €609 | €713 | +€104 | +17.1% |
| Recurring financial income | 75 | €609 | €713 | +€104 | +17.1% |
| Financial charges | 65/66B | €3,749 | €10,857 | +€7,108 | +190% |
| Recurring financial charges | 65 | €3,749 | €10,857 | +€7,108 | +190% |
| Profit (loss) for the period before taxes | 9903 | €60,923 | €417,106 | +€356,182 | +585% |
| Income taxes | 67/77 | €18,828 | €151,861 | +€133,033 | +707% |
| Profit (loss) for the period | 9904 | €42,096 | €265,245 | +€223,149 | +530% |
| Profit (loss) for the period to be appropriated | 9905 | €42,096 | €265,245 | +€223,149 | +530% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.