BEQA: what changed
Two financial 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.
BEQA
Largest movements
- Tangible fixed assets -€6,582
down €6,582 (-10.6%), from €62,379 to €55,796
of which Land and buildings: -€4,792
- Receivables within one year -€2,277
down €2,277 (-23.7%), from €9,594 to €7,317
- Deferred charges and accrued income +€1,950
up €1,950 (+100%), from €1,950 to €3,900
- Other debts -€5,195
down €5,195 (-46.5%), from €11,168 to €5,973
- Trade debts -€1,935
down €1,935 (-70.1%), from €2,759 to €824
- Depreciation -€1,122
down €1,122 (-14.6%), from €7,705 to €6,582
- Gross operating margin -€258
down €258 (-2.5%), from €10,411 to €10,152
- Financial charges +€123
up €123 (+23.8%), from €514 to €637
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.
Derived cash bridge
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 | €171,069 | €163,839 | -€7,230 | -4.2% |
| Formation expenses | 20 | €1,090 | €819 | -€271 | -24.8% |
| Fixed assets | 21/28 | €158,379 | €151,796 | -€6,582 | -4.2% |
| Intangible fixed assets | 21 | €95,000 | €95,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €62,379 | €55,796 | -€6,582 | -10.6% |
| Land and buildings | 22 | €58,213 | €53,421 | -€4,792 | -8.2% |
| Furniture and vehicles | 24 | €4,166 | €2,376 | -€1,790 | -43.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €11,600 | €11,223 | -€377 | -3.2% |
| Amounts receivable within one year | 40/41 | €9,594 | €7,317 | -€2,277 | -23.7% |
| Other amounts receivable | 41 | €9,594 | €7,317 | -€2,277 | -23.7% |
| Cash at bank and in hand | 54/58 | €56 | €7 | -€50 | -88.3% |
| Deferred charges and accrued income | 490/1 | €1,950 | €3,900 | +€1,950 | +100% |
| Total equity and liabilities | 10/49 | €171,069 | €163,839 | -€7,230 | -4.2% |
| Equity | 10/15 | €151,507 | €151,362 | -€145 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,047 | €130,902 | -€145 | -0.1% |
| Amounts payable | 17/49 | €19,562 | €12,477 | -€7,085 | -36.2% |
| Amounts payable within one year | 42/48 | €19,012 | €11,927 | -€7,085 | -37.3% |
| Financial debts | 43 | €4,870 | €5,130 | +€260 | +5.3% |
| Credit institutions | 430/8 | €4,870 | €5,130 | +€260 | +5.3% |
| Trade debts | 44 | €2,759 | €824 | -€1,935 | -70.1% |
| Suppliers | 440/4 | €2,759 | €824 | -€1,935 | -70.1% |
| Taxes, remuneration and social security | 45 | €215 | - | -€215 | |
| Taxes | 450/3 | €215 | - | -€215 | |
| Other amounts payable | 47/48 | €11,168 | €5,973 | -€5,195 | -46.5% |
| Accrued charges and deferred income | 492/3 | €550 | €550 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,705 | €6,582 | -€1,122 | -14.6% |
| Other operating charges | 640/8 | €3,170 | €3,199 | +€29 | +0.9% |
| Gross operating margin | 9900 | €10,411 | €10,152 | -€258 | -2.5% |
| Operating profit (loss) | 9901 | -€464 | €371 | +€835 | |
| Financial income | 75/76B | €19 | €122 | +€104 | +553% |
| Recurring financial income | 75 | €19 | €122 | +€104 | +553% |
| Financial charges | 65/66B | €514 | €637 | +€123 | +23.8% |
| Recurring financial charges | 65 | €514 | €637 | +€123 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€960 | -€144 | +€816 | +85.0% |
| Income taxes | 67/77 | €65 | €1 | -€63 | -98.1% |
| Profit (loss) for the period | 9904 | -€1,024 | -€145 | +€879 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,024 | -€145 | +€879 | +85.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.