BEYAERT: what changed
BEYAERT
Largest movements
- Stocks and contracts -€965,255
down €965,255 (-4.2%), from €22.7m to €21.8m
- Receivables within one year -€496,192
down €496,192 (-98.2%), from €505,114 to €8,922
of which Other amounts receivable: -€303,002
- Trade debts -€2.1m
down €2.1m (-96.0%), from €2.1m to €86,162
- Advances received +€1.9m
up €1.9m (+10.0%), from €19.3m to €21.2m
- Profit (loss) carried forward -€1.6m
down €1.6m (-128%), from -€1.3m to -€2.9m
- Debts after one year +€253,402
up €253,402 (+9.8%), from €2.6m to €2.8m
- Write-downs +€1.4m
new in 2025: €1.4m
- Gross operating margin -€147,723
down €147,723, from €1,391 to -€146,332
- Other operating charges +€49,763
up €49,763, from €0 to €49,763
- Financial charges +€19,910
up €19,910 (+5,105,110%), from €0 to €19,910
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,238,925 | €21,776,977 | -€1.5m | -6.3% |
| Fixed assets | 21/28 | €1,016 | €516 | -€500 | -49.2% |
| Financial fixed assets | 28 | €1,016 | €516 | -€500 | -49.2% |
| Current assets | 29/58 | €23,237,909 | €21,776,461 | -€1.5m | -6.3% |
| Stocks and contracts in progress | 3 | €22,732,795 | €21,767,539 | -€965,255 | -4.2% |
| Stocks | 30/36 | €22,732,795 | €21,767,539 | -€965,255 | -4.2% |
| Amounts receivable within one year | 40/41 | €505,114 | €8,922 | -€496,192 | -98.2% |
| Trade receivables | 40 | €202,112 | €8,922 | -€193,190 | -95.6% |
| Other amounts receivable | 41 | €303,002 | €0 | -€303,002 | -100% |
| Total equity and liabilities | 10/49 | €23,238,925 | €21,776,977 | -€1.5m | -6.3% |
| Equity | 10/15 | -€778,004 | -€2,409,340 | -€1.6m | -210% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,278,004 | -€2,909,340 | -€1.6m | -128% |
| Amounts payable | 17/49 | €24,016,929 | €24,186,317 | +€169,388 | +0.7% |
| Amounts payable after more than one year | 17 | €2,575,585 | €2,828,987 | +€253,402 | +9.8% |
| Other amounts payable | 178/9 | €2,575,585 | €2,828,987 | +€253,402 | +9.8% |
| Amounts payable within one year | 42/48 | €21,441,344 | €21,357,330 | -€84,014 | -0.4% |
| Trade debts | 44 | €2,149,150 | €86,162 | -€2.1m | -96.0% |
| Suppliers | 440/4 | €2,149,150 | €86,162 | -€2.1m | -96.0% |
| Advances received on contracts in progress | 46 | €19,284,419 | €21,203,294 | +€1.9m | +10.0% |
| Taxes, remuneration and social security | 45 | €0 | €63,986 | +€63,986 | |
| Taxes | 450/3 | €0 | €63,986 | +€63,986 | |
| Other amounts payable | 47/48 | €7,775 | €3,888 | -€3,888 | -50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,414,944 | +€1.4m | |
| Other operating charges | 640/8 | €0 | €49,763 | +€49,763 | |
| Gross operating margin | 9900 | €1,391 | -€146,332 | -€147,723 | |
| Operating profit (loss) | 9901 | €1,391 | -€1,611,038 | -€1.6m | |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €0 | €19,910 | +€19,910 | +5,105,110% |
| Recurring financial charges | 65 | €0 | €19,910 | +€19,910 | +5,105,110% |
| Profit (loss) for the period before taxes | 9903 | €1,421 | -€1,630,948 | -€1.6m | |
| Income taxes | 67/77 | - | €387 | +€387 | |
| Profit (loss) for the period | 9904 | €1,421 | -€1,631,335 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,421 | -€1,631,335 | -€1.6m |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.