BEUTEN ERIC OPTION: 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.
BEUTEN ERIC OPTION
Largest movements
- Cash +€32,209
up €32,209 (+49.8%), from €64,622 to €96,831
mainly Debts after one year (+€50,000) and Net result for the year (+€40,090)
- Stocks and contracts +€26,881
up €26,881 (+22.7%), from €118,193 to €145,074
- Debts after one year +€50,000
up €50,000 (+200.0%), from €25,000 to €75,000
- Profit (loss) carried forward +€40,090
up €40,090 (+73.6%), from -€54,440 to -€14,350
- Current portion of long-term debt -€16,305
down €16,305 (-100.0%), from €16,305 to €0
- Other debts -€8,783
down €8,783 (-4.4%), from €198,084 to €189,301
- Trade debts -€4,807
down €4,807 (-18.5%), from €25,925 to €21,117
- Gross operating margin +€49,295
up €49,295 (+73.8%), from €66,799 to €116,093
- Financial charges +€3,983
up €3,983 (+64.9%), from €6,134 to €10,117
- Depreciation +€2,698
up €2,698 (+101.4%), from €2,660 to €5,358
- Staff costs +€2,634
up €2,634 (+4.8%), from €54,330 to €56,964
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 | €333,520 | €391,306 | +€57,786 | +17.3% |
| Fixed assets | 21/28 | €129,282 | €128,650 | -€631 | -0.5% |
| Tangible fixed assets | 22/27 | €129,222 | €128,590 | -€631 | -0.5% |
| Land and buildings | 22 | €123,266 | €124,135 | +€869 | +0.7% |
| Furniture and vehicles | 24 | €4,150 | €2,860 | -€1,291 | -31.1% |
| Other tangible fixed assets | 26 | €1,805 | €1,595 | -€210 | -11.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €204,238 | €262,656 | +€58,417 | +28.6% |
| Stocks and contracts in progress | 3 | €118,193 | €145,074 | +€26,881 | +22.7% |
| Stocks | 30/36 | €118,193 | €145,074 | +€26,881 | +22.7% |
| Amounts receivable within one year | 40/41 | €19,822 | €16,603 | -€3,219 | -16.2% |
| Trade receivables | 40 | €19,797 | €16,603 | -€3,194 | -16.1% |
| Other amounts receivable | 41 | €26 | €0 | -€26 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,622 | €96,831 | +€32,209 | +49.8% |
| Deferred charges and accrued income | 490/1 | €1,601 | €4,147 | +€2,546 | +159.1% |
| Total equity and liabilities | 10/49 | €333,520 | €391,306 | +€57,786 | +17.3% |
| Equity | 10/15 | €44,229 | €84,319 | +€40,090 | +90.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,077 | €80,077 | = | 0.0% |
| Tax-exempt reserves | 132 | €663 | €663 | = | 0.0% |
| Distributable reserves | 133 | €79,414 | €79,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,440 | -€14,350 | +€40,090 | +73.6% |
| Amounts payable | 17/49 | €289,291 | €306,987 | +€17,696 | +6.1% |
| Amounts payable after more than one year | 17 | €25,000 | €75,000 | +€50,000 | +200.0% |
| Financial debts | 170/4 | €25,000 | €75,000 | +€50,000 | +200.0% |
| Amounts payable within one year | 42/48 | €263,082 | €231,987 | -€31,095 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €16,305 | €0 | -€16,305 | -100.0% |
| Trade debts | 44 | €25,925 | €21,117 | -€4,807 | -18.5% |
| Suppliers | 440/4 | €25,925 | €21,117 | -€4,807 | -18.5% |
| Taxes, remuneration and social security | 45 | €22,768 | €21,569 | -€1,199 | -5.3% |
| Taxes | 450/3 | €13,104 | €13,615 | +€511 | +3.9% |
| Remuneration and social security | 454/9 | €9,664 | €7,954 | -€1,710 | -17.7% |
| Other amounts payable | 47/48 | €198,084 | €189,301 | -€8,783 | -4.4% |
| Accrued charges and deferred income | 492/3 | €1,209 | €0 | -€1,209 | -100.0% |
| Remuneration, social security and pensions | 62 | €54,330 | €56,964 | +€2,634 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,660 | €5,358 | +€2,698 | +101.4% |
| Other operating charges | 640/8 | €3,390 | €3,744 | +€354 | +10.4% |
| Gross operating margin | 9900 | €66,799 | €116,093 | +€49,295 | +73.8% |
| Operating profit (loss) | 9901 | €6,418 | €50,027 | +€43,609 | +679.5% |
| Financial income | 75/76B | €472 | €356 | -€116 | -24.6% |
| Recurring financial income | 75 | €472 | €356 | -€116 | -24.6% |
| Financial charges | 65/66B | €6,134 | €10,117 | +€3,983 | +64.9% |
| Recurring financial charges | 65 | €6,134 | €10,117 | +€3,983 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €756 | €40,266 | +€39,510 | +5226.6% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €582 | €40,090 | +€39,508 | +6793.8% |
| Profit (loss) for the period to be appropriated | 9905 | €582 | €40,090 | +€39,508 | +6793.8% |
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 9 October 2026 via checked.be.