BESLEAGA BEA: what changed
BESLEAGA BEA
Largest movements
- Intangible fixed assets -€20,000
down €20,000 (-14.3%), from €140,000 to €120,000
- Deferred charges and accrued income +€15,793
up €15,793 (+567%), from €2,787 to €18,580
- Receivables within one year -€8,075
down €8,075 (-67.2%), from €12,021 to €3,946
- Tangible fixed assets -€7,761
down €7,761 (-18.9%), from €41,005 to €33,243
- Profit (loss) carried forward -€82,672
no longer reported in 2025 (was €82,672)
- Other debts +€45,248
up €45,248 (+5,432%), from €833 to €46,081
- Tax, wage and social debts +€26,428
up €26,428 (+1,210%), from €2,185 to €28,613
of which Taxes: +€26,428
- Debts after one year -€14,710
down €14,710 (-24.1%), from €61,081 to €46,372
- Current portion of long-term debt +€4,478
up €4,478 (+31.9%), from €14,037 to €18,514
- Gross operating margin +€35,584
up €35,584 (+41.0%), from €86,754 to €122,338
- Taxes +€7,591
up €7,591 (+68.7%), from €11,054 to €18,645
- Depreciation +€2,447
up €2,447 (+8.9%), from €27,407 to €29,854
- Other operating charges -€1,407
down €1,407 (-59.0%), from €2,386 to €979
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,851 | €179,791 | -€20,059 | -10.0% |
| Fixed assets | 21/28 | €181,005 | €153,243 | -€27,761 | -15.3% |
| Intangible fixed assets | 21 | €140,000 | €120,000 | -€20,000 | -14.3% |
| Tangible fixed assets | 22/27 | €41,005 | €33,243 | -€7,761 | -18.9% |
| Furniture and vehicles | 24 | €41,005 | €33,243 | -€7,761 | -18.9% |
| Current assets | 29/58 | €18,846 | €26,548 | +€7,702 | +40.9% |
| Amounts receivable within one year | 40/41 | €12,021 | €3,946 | -€8,075 | -67.2% |
| Other amounts receivable | 41 | €12,021 | €3,946 | -€8,075 | -67.2% |
| Cash at bank and in hand | 54/58 | €4,038 | €4,022 | -€16 | -0.4% |
| Deferred charges and accrued income | 490/1 | €2,787 | €18,580 | +€15,793 | +567% |
| Total equity and liabilities | 10/49 | €199,851 | €179,791 | -€20,059 | -10.0% |
| Equity | 10/15 | €120,619 | €37,947 | -€82,672 | -68.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,447 | €35,447 | = | 0.0% |
| Distributable reserves | 133 | €35,447 | €35,447 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,672 | - | -€82,672 | |
| Amounts payable | 17/49 | €79,232 | €141,844 | +€62,612 | +79.0% |
| Amounts payable after more than one year | 17 | €61,081 | €46,372 | -€14,710 | -24.1% |
| Financial debts | 170/4 | €61,081 | €46,372 | -€14,710 | -24.1% |
| Amounts payable within one year | 42/48 | €18,150 | €95,376 | +€77,226 | +425% |
| Current portion of amounts payable after more than one year | 42 | €14,037 | €18,514 | +€4,478 | +31.9% |
| Trade debts | 44 | €1,096 | €2,168 | +€1,072 | +97.9% |
| Suppliers | 440/4 | €1,096 | €2,168 | +€1,072 | +97.9% |
| Taxes, remuneration and social security | 45 | €2,185 | €28,613 | +€26,428 | +1,210% |
| Taxes | 450/3 | - | €26,428 | +€26,428 | |
| Remuneration and social security | 454/9 | €2,185 | €2,185 | = | 0.0% |
| Other amounts payable | 47/48 | €833 | €46,081 | +€45,248 | +5,432% |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,407 | €29,854 | +€2,447 | +8.9% |
| Other operating charges | 640/8 | €2,386 | €979 | -€1,407 | -59.0% |
| Gross operating margin | 9900 | €86,754 | €122,338 | +€35,584 | +41.0% |
| Operating profit (loss) | 9901 | €56,960 | €91,504 | +€34,544 | +60.6% |
| Financial charges | 65/66B | €3,497 | €3,638 | +€141 | +4.0% |
| Recurring financial charges | 65 | €3,497 | €3,638 | +€141 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €53,463 | €87,865 | +€34,402 | +64.3% |
| Income taxes | 67/77 | €11,054 | €18,645 | +€7,591 | +68.7% |
| Profit (loss) for the period | 9904 | €42,410 | €69,221 | +€26,811 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,410 | €69,221 | +€26,811 | +63.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.