BEOR: 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.
BEOR
Largest movements
- Receivables within one year +€3,065
up €3,065 (+98.9%), from €3,100 to €6,165
of which Trade receivables: +€2,603
- Intangible fixed assets -€1,258
no longer reported in 2024 (was €1,258)
- Trade debts -€2,806
no longer reported in 2024 (was €2,806)
- Profit (loss) carried forward +€2,541
up €2,541 (+4.0%), from -€63,559 to -€61,018
- Other debts +€1,009
up €1,009 (+5.7%), from €17,625 to €18,634
- Tax, wage and social debts +€984
new in 2024: €984
- Gross operating margin +€7,256
up €7,256, from -€1,822 to €5,434
- Depreciation -€2,888
down €2,888 (-67.5%), from €4,282 to €1,394
- Financial charges +€81
up €81 (+65.2%), from €125 to €206
- Other operating charges -€60
down €60 (-13.5%), from €444 to €384
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 | €52,969 | €54,696 | +€1,728 | +3.3% |
| Fixed assets | 21/28 | €1,394 | - | -€1,394 | |
| Intangible fixed assets | 21 | €1,258 | - | -€1,258 | |
| Tangible fixed assets | 22/27 | €136 | - | -€136 | |
| Furniture and vehicles | 24 | €136 | - | -€136 | |
| Current assets | 29/58 | €51,575 | €54,696 | +€3,121 | +6.1% |
| Stocks and contracts in progress | 3 | €48,432 | €48,432 | = | 0.0% |
| Stocks | 30/36 | €48,432 | €48,432 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,100 | €6,165 | +€3,065 | +98.9% |
| Trade receivables | 40 | €1,724 | €4,327 | +€2,603 | +151.0% |
| Other amounts receivable | 41 | €1,376 | €1,838 | +€462 | +33.6% |
| Cash at bank and in hand | 54/58 | €43 | €99 | +€56 | +131.7% |
| Total equity and liabilities | 10/49 | €52,969 | €54,696 | +€1,728 | +3.3% |
| Equity | 10/15 | €32,537 | €35,078 | +€2,541 | +7.8% |
| Contributions | 10/11 | €96,097 | €96,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,559 | -€61,018 | +€2,541 | +4.0% |
| Amounts payable | 17/49 | €20,431 | €19,618 | -€814 | -4.0% |
| Amounts payable within one year | 42/48 | €20,431 | €19,618 | -€814 | -4.0% |
| Trade debts | 44 | €2,806 | - | -€2,806 | |
| Suppliers | 440/4 | €2,806 | - | -€2,806 | |
| Taxes, remuneration and social security | 45 | - | €984 | +€984 | |
| Taxes | 450/3 | - | €984 | +€984 | |
| Other amounts payable | 47/48 | €17,625 | €18,634 | +€1,009 | +5.7% |
| Non-recurring operating income | 76A | €2,951 | €2,695 | -€256 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,282 | €1,394 | -€2,888 | -67.5% |
| Other operating charges | 640/8 | €444 | €384 | -€60 | -13.5% |
| Non-recurring operating charges | 66A | - | €909 | +€909 | |
| Gross operating margin | 9900 | -€1,822 | €5,434 | +€7,256 | |
| Operating profit (loss) | 9901 | -€6,549 | €2,747 | +€9,296 | |
| Financial charges | 65/66B | €125 | €206 | +€81 | +65.2% |
| Recurring financial charges | 65 | €125 | €206 | +€81 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,673 | €2,541 | +€9,214 | |
| Profit (loss) for the period | 9904 | -€6,673 | €2,541 | +€9,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,673 | €2,541 | +€9,214 |
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 8 October 2026 via checked.be.