BEURO ASSIST: 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.
BEURO ASSIST
Largest movements
- Cash +€2,040
up €2,040 (+10.4%), from €19,699 to €21,739
mainly Net result for the year (+€4,880) and Receivables within one year (+€843)
- Receivables within one year -€843
down €843 (-62.1%), from €1,358 to €515
of which Trade receivables: -€892
- Deferred charges and accrued income +€317
up €317 (+75.1%), from €422 to €738
- Profit (loss) carried forward +€4,880
up €4,880 (+70.7%), from -€6,900 to -€2,020
- Trade debts -€2,445
down €2,445 (-86.5%), from €2,828 to €383
- Other debts -€829
down €829 (-20.9%), from €3,965 to €3,136
- Gross operating margin +€1,260
up €1,260 (+25.4%), from €4,963 to €6,223
- Depreciation -€1,188
down €1,188 (-62.8%), from €1,893 to €705
- Financial charges -€177
down €177 (-50.9%), from €348 to €171
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 | €22,247 | €23,866 | +€1,620 | +7.3% |
| Fixed assets | 21/28 | €768 | €875 | +€106 | +13.9% |
| Tangible fixed assets | 22/27 | €592 | €699 | +€106 | +18.0% |
| Plant, machinery and equipment | 23 | €592 | €699 | +€106 | +18.0% |
| Financial fixed assets | 28 | €176 | €176 | = | 0.0% |
| Current assets | 29/58 | €21,478 | €22,992 | +€1,513 | +7.0% |
| Amounts receivable within one year | 40/41 | €1,358 | €515 | -€843 | -62.1% |
| Trade receivables | 40 | €1,277 | €384 | -€892 | -69.9% |
| Other amounts receivable | 41 | €81 | €131 | +€49 | +60.5% |
| Cash at bank and in hand | 54/58 | €19,699 | €21,739 | +€2,040 | +10.4% |
| Deferred charges and accrued income | 490/1 | €422 | €738 | +€317 | +75.1% |
| Total equity and liabilities | 10/49 | €22,247 | €23,866 | +€1,620 | +7.3% |
| Equity | 10/15 | €13,560 | €18,440 | +€4,880 | +36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,900 | -€2,020 | +€4,880 | +70.7% |
| Amounts payable | 17/49 | €8,686 | €5,426 | -€3,260 | -37.5% |
| Amounts payable within one year | 42/48 | €8,686 | €5,426 | -€3,260 | -37.5% |
| Trade debts | 44 | €2,828 | €383 | -€2,445 | -86.5% |
| Suppliers | 440/4 | €2,828 | €383 | -€2,445 | -86.5% |
| Taxes, remuneration and social security | 45 | €1,893 | €1,907 | +€14 | +0.7% |
| Remuneration and social security | 454/9 | €1,893 | €1,907 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €3,965 | €3,136 | -€829 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,893 | €705 | -€1,188 | -62.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €4,963 | €6,223 | +€1,260 | +25.4% |
| Operating profit (loss) | 9901 | €2,565 | €4,999 | +€2,434 | +94.9% |
| Financial income | 75/76B | €50 | €52 | +€2 | +4.6% |
| Recurring financial income | 75 | €50 | €52 | +€2 | +4.6% |
| Financial charges | 65/66B | €348 | €171 | -€177 | -50.9% |
| Recurring financial charges | 65 | €348 | €171 | -€177 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €2,267 | €4,880 | +€2,613 | +115% |
| Profit (loss) for the period | 9904 | €2,267 | €4,880 | +€2,613 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €2,267 | €4,880 | +€2,613 | +115% |
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 28 October 2026 via checked.be.