BEY CONCEPT: 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.
BEY CONCEPT
Largest movements
- Receivables within one year +€9,629
up €9,629 (+28.6%), from €33,650 to €43,279
of which Other amounts receivable: +€8,041
- Cash -€5,643
down €5,643 (-91.7%), from €6,152 to €509
mainly Receivables within one year (-€9,629) and Stocks and contracts (-€2,547)
- Tangible fixed assets -€2,910
down €2,910 (-48.5%), from €5,996 to €3,086
of which Furniture and vehicles: -€1,689
- Stocks and contracts +€2,547
new in 2025: €2,547
- Profit (loss) carried forward +€3,850
up €3,850 (+26.8%), from -€14,358 to -€10,508
- Purchases and services -€129,740
no longer reported in 2025 (was €129,740)
- Turnover -€108,133
no longer reported in 2025 (was €108,133)
- Gross operating margin +€26,015
up €26,015, from -€18,293 to €7,722
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 | €48,177 | €51,711 | +€3,533 | +7.3% |
| Fixed assets | 21/28 | €5,996 | €3,086 | -€2,910 | -48.5% |
| Tangible fixed assets | 22/27 | €5,996 | €3,086 | -€2,910 | -48.5% |
| Plant, machinery and equipment | 23 | €601 | - | -€601 | |
| Furniture and vehicles | 24 | €4,102 | €2,413 | -€1,689 | -41.2% |
| Other tangible fixed assets | 26 | €1,293 | €672 | -€620 | -48.0% |
| Current assets | 29/58 | €42,182 | €48,625 | +€6,443 | +15.3% |
| Stocks and contracts in progress | 3 | - | €2,547 | +€2,547 | |
| Stocks | 30/36 | - | €2,547 | +€2,547 | |
| Amounts receivable within one year | 40/41 | €33,650 | €43,279 | +€9,629 | +28.6% |
| Trade receivables | 40 | €1,520 | €3,107 | +€1,587 | +104% |
| Other amounts receivable | 41 | €32,130 | €40,172 | +€8,041 | +25.0% |
| Cash at bank and in hand | 54/58 | €6,152 | €509 | -€5,643 | -91.7% |
| Deferred charges and accrued income | 490/1 | €2,379 | €2,290 | -€89 | -3.7% |
| Total equity and liabilities | 10/49 | €48,177 | €51,711 | +€3,533 | +7.3% |
| Equity | 10/15 | €44,830 | €48,680 | +€3,850 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,588 | €40,588 | = | 0.0% |
| Distributable reserves | 133 | €40,588 | €40,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,358 | -€10,508 | +€3,850 | +26.8% |
| Amounts payable | 17/49 | €3,348 | €3,031 | -€317 | -9.5% |
| Amounts payable within one year | 42/48 | €3,284 | €2,965 | -€319 | -9.7% |
| Trade debts | 44 | €3,007 | €2,671 | -€336 | -11.2% |
| Suppliers | 440/4 | €3,007 | €2,671 | -€336 | -11.2% |
| Taxes, remuneration and social security | 45 | €277 | €294 | +€17 | +6.3% |
| Taxes | 450/3 | €277 | €294 | +€17 | +6.3% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Turnover | 70 | €108,133 | - | -€108,133 | |
| Non-recurring operating income | 76A | - | €7,439 | +€7,439 | |
| Goods, raw materials, services and sundry goods | 60/61 | €129,740 | - | -€129,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,704 | €2,910 | +€206 | +7.6% |
| Other operating charges | 640/8 | €2,464 | €2,747 | +€283 | +11.5% |
| Gross operating margin | 9900 | -€18,293 | €7,722 | +€26,015 | |
| Operating profit (loss) | 9901 | -€23,460 | €2,065 | +€25,525 | |
| Financial income | 75/76B | €3,139 | €2,200 | -€940 | -29.9% |
| Recurring financial income | 75 | €3,139 | €2,200 | -€940 | -29.9% |
| Financial charges | 65/66B | €137 | €153 | +€16 | +12.0% |
| Recurring financial charges | 65 | €137 | €153 | +€16 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,458 | €4,112 | +€24,569 | |
| Income taxes | 67/77 | €277 | €262 | -€15 | -5.4% |
| Profit (loss) for the period | 9904 | -€20,735 | €3,850 | +€24,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,735 | €3,850 | +€24,584 |
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 15 October 2026 via checked.be.