BEOS: 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.
BEOS
Largest movements
- Cash +€9,362
up €9,362 (+21.9%), from €42,758 to €52,120
mainly Other debts (+€23,919) and Net result for the year (+€18,992)
- Receivables within one year -€2,261
down €2,261 (-25.1%), from €9,020 to €6,759
of which Trade receivables: -€2,103
- Reserves -€32,743
down €32,743 (-94.6%), from €34,603 to €1,860
of which Distributable reserves: -€32,743
- Other debts +€23,919
up €23,919 (+130.6%), from €18,314 to €42,233
- Profit (loss) carried forward +€15,992
up €15,992 (+80.9%), from -€19,778 to -€3,786
- Trade debts -€856
down €856 (-44.7%), from €1,916 to €1,060
- Gross operating margin -€8,111
down €8,111 (-28.7%), from €28,300 to €20,189
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 | €53,655 | €60,078 | +€6,423 | +12.0% |
| Fixed assets | 21/28 | €923 | €574 | -€350 | -37.9% |
| Tangible fixed assets | 22/27 | €923 | €574 | -€350 | -37.9% |
| Furniture and vehicles | 24 | €923 | €574 | -€350 | -37.9% |
| Current assets | 29/58 | €52,732 | €59,504 | +€6,772 | +12.8% |
| Amounts receivable within one year | 40/41 | €9,020 | €6,759 | -€2,261 | -25.1% |
| Trade receivables | 40 | €8,324 | €6,221 | -€2,103 | -25.3% |
| Other amounts receivable | 41 | €696 | €538 | -€158 | -22.7% |
| Cash at bank and in hand | 54/58 | €42,758 | €52,120 | +€9,362 | +21.9% |
| Deferred charges and accrued income | 490/1 | €954 | €625 | -€329 | -34.5% |
| Total equity and liabilities | 10/49 | €53,655 | €60,078 | +€6,423 | +12.0% |
| Equity | 10/15 | €33,425 | €16,674 | -€16,751 | -50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,603 | €1,860 | -€32,743 | -94.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €34,603 | €1,860 | -€32,743 | -94.6% |
| Profit (loss) carried forward | 14 | -€19,778 | -€3,786 | +€15,992 | +80.9% |
| Amounts payable | 17/49 | €20,230 | €43,404 | +€23,173 | +114.5% |
| Amounts payable within one year | 42/48 | €20,230 | €43,293 | +€23,063 | +114.0% |
| Trade debts | 44 | €1,916 | €1,060 | -€856 | -44.7% |
| Suppliers | 440/4 | €1,916 | €1,060 | -€856 | -44.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,314 | €42,233 | +€23,919 | +130.6% |
| Accrued charges and deferred income | 492/3 | - | €111 | +€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €350 | +€224 | +178.7% |
| Other operating charges | 640/8 | €676 | €596 | -€80 | -11.8% |
| Gross operating margin | 9900 | €28,300 | €20,189 | -€8,111 | -28.7% |
| Operating profit (loss) | 9901 | €27,499 | €19,243 | -€8,255 | -30.0% |
| Financial income | 75/76B | €62 | €204 | +€142 | +228.2% |
| Recurring financial income | 75 | €62 | €204 | +€142 | +228.2% |
| Financial charges | 65/66B | €497 | €339 | -€158 | -31.9% |
| Recurring financial charges | 65 | €497 | €339 | -€158 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €27,063 | €19,108 | -€7,955 | -29.4% |
| Income taxes | 67/77 | €170 | €116 | -€54 | -31.7% |
| Profit (loss) for the period | 9904 | €26,893 | €18,992 | -€7,901 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,893 | €18,992 | -€7,901 | -29.4% |
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 8 October 2026 via checked.be.