BEURNEL IT: 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.
BEURNEL IT
Largest movements
- Receivables within one year +€46,941
up €46,941 (+151%), from €31,135 to €78,076
of which Other amounts receivable: +€39,187
- Cash -€10,067
no longer reported in 2025 (was €10,067)
mainly Receivables within one year (-€46,941) and Investment in fixed assets (net) (-€1,412)
- Tangible fixed assets -€1,641
down €1,641 (-15.2%), from €10,774 to €9,132
- Short-term financial debts +€22,927
new in 2025: €22,927
- Profit (loss) carried forward +€9,349
up €9,349 (+26.7%), from €34,998 to €44,347
- Tax, wage and social debts +€3,134
up €3,134 (+21.8%), from €14,390 to €17,523
- Gross operating margin -€31,516
down €31,516 (-66.5%), from €47,376 to €15,860
- Taxes -€6,398
down €6,398 (-64.6%), from €9,907 to €3,509
- Financial income +€1,563
up €1,563 (+230%), from €678 to €2,241
- Depreciation +€1,235
up €1,235 (+67.9%), from €1,819 to €3,053
- Financial charges +€1,121
up €1,121 (+2,040%), from €55 to €1,175
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 | €53,050 | €87,708 | +€34,659 | +65.3% |
| Fixed assets | 21/28 | €10,774 | €9,132 | -€1,641 | -15.2% |
| Tangible fixed assets | 22/27 | €10,774 | €9,132 | -€1,641 | -15.2% |
| Furniture and vehicles | 24 | €10,774 | €9,132 | -€1,641 | -15.2% |
| Current assets | 29/58 | €42,276 | €78,576 | +€36,300 | +85.9% |
| Amounts receivable within one year | 40/41 | €31,135 | €78,076 | +€46,941 | +151% |
| Trade receivables | 40 | €9,376 | €17,130 | +€7,754 | +82.7% |
| Other amounts receivable | 41 | €21,759 | €60,946 | +€39,187 | +180% |
| Cash at bank and in hand | 54/58 | €10,067 | - | -€10,067 | |
| Deferred charges and accrued income | 490/1 | €1,074 | €500 | -€574 | -53.5% |
| Total equity and liabilities | 10/49 | €53,050 | €87,708 | +€34,659 | +65.3% |
| Equity | 10/15 | €37,498 | €46,847 | +€9,349 | +24.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,998 | €44,347 | +€9,349 | +26.7% |
| Amounts payable | 17/49 | €15,552 | €40,861 | +€25,309 | +163% |
| Amounts payable within one year | 42/48 | €15,552 | €40,861 | +€25,309 | +163% |
| Financial debts | 43 | - | €22,927 | +€22,927 | |
| Credit institutions | 430/8 | - | €22,927 | +€22,927 | |
| Trade debts | 44 | €303 | €411 | +€108 | +35.7% |
| Suppliers | 440/4 | €303 | €411 | +€108 | +35.7% |
| Taxes, remuneration and social security | 45 | €14,390 | €17,523 | +€3,134 | +21.8% |
| Taxes | 450/3 | €14,390 | €17,523 | +€3,134 | +21.8% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,819 | €3,053 | +€1,235 | +67.9% |
| Other operating charges | 640/8 | €416 | €1,014 | +€598 | +144% |
| Gross operating margin | 9900 | €47,376 | €15,860 | -€31,516 | -66.5% |
| Operating profit (loss) | 9901 | €45,141 | €11,793 | -€33,348 | -73.9% |
| Financial income | 75/76B | €678 | €2,241 | +€1,563 | +230% |
| Recurring financial income | 75 | €678 | €2,241 | +€1,563 | +230% |
| Financial charges | 65/66B | €55 | €1,175 | +€1,121 | +2,040% |
| Recurring financial charges | 65 | €55 | €1,175 | +€1,121 | +2,040% |
| Profit (loss) for the period before taxes | 9903 | €45,765 | €12,859 | -€32,906 | -71.9% |
| Income taxes | 67/77 | €9,907 | €3,509 | -€6,398 | -64.6% |
| Profit (loss) for the period | 9904 | €35,857 | €9,349 | -€26,508 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,857 | €9,349 | -€26,508 | -73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.