BEY TRANSPORT: 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 TRANSPORT
Largest movements
- Receivables within one year +€106,795
up €106,795 (+56.9%), from €187,705 to €294,500
of which Other amounts receivable: +€120,510
- Deferred charges and accrued income -€28,297
down €28,297 (-98.5%), from €28,721 to €424
- Tangible fixed assets -€3,621
down €3,621 (-27.7%), from €13,057 to €9,437
of which Furniture and vehicles: -€3,896
- Cash -€3,395
no longer reported in 2025 (was €3,395)
mainly Receivables within one year (-€106,795) and Trade debts (-€3,308)
- Reserves +€47,621
up €47,621 (+71.7%), from €66,381 to €114,002
- Tax, wage and social debts +€19,521
up €19,521 (+33.2%), from €58,847 to €78,368
of which Taxes: +€14,170
- Short-term financial debts +€7,657
new in 2025: €7,657
- Trade debts -€3,308
down €3,308 (-3.4%), from €97,730 to €94,422
- Staff costs -€37,012
down €37,012 (-24.2%), from €152,994 to €115,982
- Other operating charges +€11,075
up €11,075 (+125%), from €8,856 to €19,931
- Taxes +€10,098
up €10,098 (+162%), from €6,245 to €16,342
- Gross operating margin -€3,161
down €3,161 (-1.5%), from €213,880 to €210,718
- Financial charges +€2,687
up €2,687 (+74.8%), from €3,594 to €6,281
of which Financial charges: +€3,952
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 | €237,958 | €309,450 | +€71,492 | +30.0% |
| Fixed assets | 21/28 | €18,137 | €14,526 | -€3,612 | -19.9% |
| Tangible fixed assets | 22/27 | €13,057 | €9,437 | -€3,621 | -27.7% |
| Furniture and vehicles | 24 | €11,239 | €7,343 | -€3,896 | -34.7% |
| Other tangible fixed assets | 26 | €1,818 | €2,094 | +€276 | +15.2% |
| Financial fixed assets | 28 | €5,080 | €5,089 | +€9 | +0.2% |
| Current assets | 29/58 | €219,821 | €294,924 | +€75,103 | +34.2% |
| Amounts receivable within one year | 40/41 | €187,705 | €294,500 | +€106,795 | +56.9% |
| Trade receivables | 40 | €130,984 | €117,268 | -€13,715 | -10.5% |
| Other amounts receivable | 41 | €56,722 | €177,232 | +€120,510 | +212% |
| Cash at bank and in hand | 54/58 | €3,395 | - | -€3,395 | |
| Deferred charges and accrued income | 490/1 | €28,721 | €424 | -€28,297 | -98.5% |
| Total equity and liabilities | 10/49 | €237,958 | €309,450 | +€71,492 | +30.0% |
| Equity | 10/15 | €81,381 | €129,002 | +€47,621 | +58.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €66,381 | €114,002 | +€47,621 | +71.7% |
| Distributable reserves | 133 | €66,381 | €114,002 | +€47,621 | +71.7% |
| Amounts payable | 17/49 | €156,578 | €180,448 | +€23,871 | +15.2% |
| Amounts payable within one year | 42/48 | €156,578 | €180,448 | +€23,871 | +15.2% |
| Financial debts | 43 | - | €7,657 | +€7,657 | |
| Credit institutions | 430/8 | - | €7,657 | +€7,657 | |
| Trade debts | 44 | €97,730 | €94,422 | -€3,308 | -3.4% |
| Suppliers | 440/4 | €97,730 | €94,422 | -€3,308 | -3.4% |
| Taxes, remuneration and social security | 45 | €58,847 | €78,368 | +€19,521 | +33.2% |
| Taxes | 450/3 | €30,839 | €45,009 | +€14,170 | +45.9% |
| Remuneration and social security | 454/9 | €28,008 | €33,359 | +€5,351 | +19.1% |
| Remuneration, social security and pensions | 62 | €152,994 | €115,982 | -€37,012 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €4,561 | +€1,440 | +46.1% |
| Other operating charges | 640/8 | €8,856 | €19,931 | +€11,075 | +125% |
| Gross operating margin | 9900 | €213,880 | €210,718 | -€3,161 | -1.5% |
| Operating profit (loss) | 9901 | €48,909 | €70,244 | +€21,336 | +43.6% |
| Financial charges | 65/66B | €3,594 | €6,281 | +€2,687 | +74.8% |
| Recurring financial charges | 65 | €2,330 | €6,281 | +€3,952 | +170% |
| Non-recurring financial charges | 66B | €1,264 | - | -€1,264 | |
| Profit (loss) for the period before taxes | 9903 | €45,314 | €63,963 | +€18,649 | +41.2% |
| Income taxes | 67/77 | €6,245 | €16,342 | +€10,098 | +162% |
| Profit (loss) for the period | 9904 | €39,070 | €47,621 | +€8,551 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,070 | €47,621 | +€8,551 | +21.9% |
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 27 October 2026 via checked.be.