BEOSEC: 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.
BEOSEC
Largest movements
- Cash -€102,726
down €102,726 (-64.0%), from €160,471 to €57,745
mainly Receivables within one year (-€98,141) and Net result for the year (-€4,282)
- Receivables within one year +€98,141
up €98,141 (+4610.4%), from €2,129 to €100,270
- Profit (loss) carried forward -€4,282
down €4,282 (-71.0%), from -€6,028 to -€10,310
- Gross operating margin +€1,775
up €1,775 (+31.7%), from -€5,597 to -€3,822
- Other operating charges +€100
up €100 (+157.5%), from €64 to €164
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 | €162,885 | €158,300 | -€4,585 | -2.8% |
| Fixed assets | 21/28 | €285 | €285 | = | 0.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €162,600 | €158,015 | -€4,585 | -2.8% |
| Amounts receivable within one year | 40/41 | €2,129 | €100,270 | +€98,141 | +4610.4% |
| Other amounts receivable | 41 | €2,129 | €100,270 | +€98,141 | +4610.4% |
| Cash at bank and in hand | 54/58 | €160,471 | €57,745 | -€102,726 | -64.0% |
| Total equity and liabilities | 10/49 | €162,885 | €158,300 | -€4,585 | -2.8% |
| Equity | 10/15 | €161,091 | €156,809 | -€4,282 | -2.7% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €148,419 | €148,419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Distributable reserves | 133 | €146,549 | €146,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,028 | -€10,310 | -€4,282 | -71.0% |
| Amounts payable | 17/49 | €1,794 | €1,492 | -€303 | -16.9% |
| Amounts payable within one year | 42/48 | €1,794 | €1,492 | -€303 | -16.9% |
| Trade debts | 44 | €1,477 | €1,492 | +€15 | +1.0% |
| Suppliers | 440/4 | €1,477 | €1,492 | +€15 | +1.0% |
| Other amounts payable | 47/48 | €317 | - | -€317 | |
| Other operating charges | 640/8 | €64 | €164 | +€100 | +157.5% |
| Gross operating margin | 9900 | -€5,597 | -€3,822 | +€1,775 | +31.7% |
| Operating profit (loss) | 9901 | -€5,661 | -€3,986 | +€1,675 | +29.6% |
| Financial charges | 65/66B | €291 | €296 | +€5 | +1.9% |
| Recurring financial charges | 65 | €291 | €296 | +€5 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,952 | -€4,282 | +€1,670 | +28.1% |
| Profit (loss) for the period | 9904 | -€5,952 | -€4,282 | +€1,670 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,952 | -€4,282 | +€1,670 | +28.1% |
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 29 September 2026 via checked.be.