BEOPTIQUE: 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.
BEOPTIQUE
Largest movements
- Receivables within one year -€3,873
down €3,873 (-18.4%), from €21,108 to €17,235
- Tangible fixed assets -€2,163
down €2,163 (-12.0%), from €18,019 to €15,857
of which Plant, machinery and equipment: -€1,497
- Cash +€1,506
up €1,506 (+13.0%), from €11,610 to €13,117
mainly Depreciation (+€6,314) and Net result for the year (+€5,953)
- Stocks and contracts +€674
up €674 (+5.4%), from €12,502 to €13,176
- Advances received -€6,164
no longer reported in 2025 (was €6,164)
- Profit (loss) carried forward +€5,953
up €5,953 (+28.5%), from €20,862 to €26,815
- Tax, wage and social debts -€3,775
down €3,775 (-34.3%), from €11,004 to €7,229
- Gross operating margin +€10,951
up €10,951 (+149.1%), from €7,343 to €18,294
- Depreciation +€3,622
up €3,622 (+134.5%), from €2,692 to €6,314
- Other operating charges +€1,229
up €1,229 (+71.8%), from €1,711 to €2,940
- Taxes +€817
new in 2025: €817
- Financial charges +€672
up €672 (+42.0%), from €1,599 to €2,271
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 | €63,240 | €59,384 | -€3,856 | -6.1% |
| Fixed assets | 21/28 | €18,019 | €15,857 | -€2,163 | -12.0% |
| Tangible fixed assets | 22/27 | €18,019 | €15,857 | -€2,163 | -12.0% |
| Plant, machinery and equipment | 23 | €4,742 | €3,245 | -€1,497 | -31.6% |
| Furniture and vehicles | 24 | €13,277 | €12,611 | -€666 | -5.0% |
| Current assets | 29/58 | €45,221 | €43,527 | -€1,693 | -3.7% |
| Stocks and contracts in progress | 3 | €12,502 | €13,176 | +€674 | +5.4% |
| Stocks | 30/36 | €12,502 | €13,176 | +€674 | +5.4% |
| Amounts receivable within one year | 40/41 | €21,108 | €17,235 | -€3,873 | -18.4% |
| Other amounts receivable | 41 | €21,108 | €17,235 | -€3,873 | -18.4% |
| Cash at bank and in hand | 54/58 | €11,610 | €13,117 | +€1,506 | +13.0% |
| Total equity and liabilities | 10/49 | €63,240 | €59,384 | -€3,856 | -6.1% |
| Equity | 10/15 | €27,062 | €33,015 | +€5,953 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,862 | €26,815 | +€5,953 | +28.5% |
| Amounts payable | 17/49 | €36,177 | €26,369 | -€9,809 | -27.1% |
| Amounts payable within one year | 42/48 | €36,177 | €26,369 | -€9,809 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €858 | €508 | -€350 | -40.8% |
| Trade debts | 44 | €18,151 | €18,631 | +€480 | +2.6% |
| Suppliers | 440/4 | €18,151 | €18,631 | +€480 | +2.6% |
| Advances received on contracts in progress | 46 | €6,164 | - | -€6,164 | |
| Taxes, remuneration and social security | 45 | €11,004 | €7,229 | -€3,775 | -34.3% |
| Taxes | 450/3 | €11,004 | €7,229 | -€3,775 | -34.3% |
| Non-recurring operating income | 76A | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,692 | €6,314 | +€3,622 | +134.5% |
| Other operating charges | 640/8 | €1,711 | €2,940 | +€1,229 | +71.8% |
| Gross operating margin | 9900 | €7,343 | €18,294 | +€10,951 | +149.1% |
| Operating profit (loss) | 9901 | €2,939 | €9,040 | +€6,101 | +207.6% |
| Financial income | 75/76B | €354 | €1 | -€354 | -99.7% |
| Recurring financial income | 75 | €354 | €1 | -€354 | -99.7% |
| Financial charges | 65/66B | €1,599 | €2,271 | +€672 | +42.0% |
| Recurring financial charges | 65 | €1,599 | €2,271 | +€672 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €1,695 | €6,770 | +€5,075 | +299.4% |
| Income taxes | 67/77 | - | €817 | +€817 | |
| Profit (loss) for the period | 9904 | €1,695 | €5,953 | +€4,258 | +251.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,695 | €5,953 | +€4,258 | +251.2% |
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 7 October 2026 via checked.be.