BEOZEN: 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.
BEOZEN
Largest movements
- Receivables after one year -€45,284
down €45,284 (-49.5%), from €91,555 to €46,272
- Receivables within one year -€3,325
down €3,325 (-68.6%), from €4,851 to €1,525
of which Trade receivables: -€2,300
- Cash +€1,733
up €1,733 (+21.4%), from €8,103 to €9,836
mainly Receivables after one year (+€45,284) and Net result for the year (+€19,901)
- Reserves -€50,405
down €50,405 (-45.6%), from €110,463 to €60,058
- Tax, wage and social debts +€3,910
up €3,910 (+34.5%), from €11,319 to €15,229
- Trade debts -€1,595
down €1,595 (-46.4%), from €3,437 to €1,841
- Gross operating margin -€3,474
down €3,474 (-10.0%), from €34,784 to €31,310
- Taxes -€982
down €982 (-10.0%), from €9,844 to €8,862
- Other operating charges +€700
up €700 (+124.8%), from €561 to €1,261
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 | €131,444 | €84,016 | -€47,428 | -36.1% |
| Fixed assets | 21/28 | €26,936 | €26,384 | -€552 | -2.0% |
| Tangible fixed assets | 22/27 | €26,936 | €26,384 | -€552 | -2.0% |
| Furniture and vehicles | 24 | €26,936 | €26,384 | -€552 | -2.0% |
| Current assets | 29/58 | €104,508 | €57,633 | -€46,876 | -44.9% |
| Amounts receivable after more than one year | 29 | €91,555 | €46,272 | -€45,284 | -49.5% |
| Other amounts receivable | 291 | €91,555 | €46,272 | -€45,284 | -49.5% |
| Amounts receivable within one year | 40/41 | €4,851 | €1,525 | -€3,325 | -68.6% |
| Trade receivables | 40 | €3,825 | €1,525 | -€2,300 | -60.1% |
| Other amounts receivable | 41 | €1,025 | - | -€1,025 | |
| Cash at bank and in hand | 54/58 | €8,103 | €9,836 | +€1,733 | +21.4% |
| Total equity and liabilities | 10/49 | €131,444 | €84,016 | -€47,428 | -36.1% |
| Equity | 10/15 | €116,663 | €66,258 | -€50,405 | -43.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,463 | €60,058 | -€50,405 | -45.6% |
| Distributable reserves | 133 | €110,463 | €60,058 | -€50,405 | -45.6% |
| Amounts payable | 17/49 | €14,781 | €17,758 | +€2,977 | +20.1% |
| Amounts payable within one year | 42/48 | €14,755 | €17,758 | +€3,003 | +20.4% |
| Financial debts | 43 | - | €688 | +€688 | |
| Credit institutions | 430/8 | - | €688 | +€688 | |
| Trade debts | 44 | €3,437 | €1,841 | -€1,595 | -46.4% |
| Suppliers | 440/4 | €3,437 | €1,841 | -€1,595 | -46.4% |
| Taxes, remuneration and social security | 45 | €11,319 | €15,229 | +€3,910 | +34.5% |
| Taxes | 450/3 | €11,319 | €15,229 | +€3,910 | +34.5% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552 | €552 | = | 0.0% |
| Other operating charges | 640/8 | €561 | €1,261 | +€700 | +124.8% |
| Gross operating margin | 9900 | €34,784 | €31,310 | -€3,474 | -10.0% |
| Operating profit (loss) | 9901 | €33,671 | €29,497 | -€4,174 | -12.4% |
| Financial charges | 65/66B | €742 | €734 | -€9 | -1.2% |
| Recurring financial charges | 65 | €742 | €734 | -€9 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €32,929 | €28,763 | -€4,166 | -12.7% |
| Income taxes | 67/77 | €9,844 | €8,862 | -€982 | -10.0% |
| Profit (loss) for the period | 9904 | €23,085 | €19,901 | -€3,184 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,085 | €19,901 | -€3,184 | -13.8% |
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.