BEYAERT GRAFICS: 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.
BEYAERT GRAFICS
Largest movements
- Cash -€53,991
down €53,991 (-72.6%), from €74,394 to €20,403
mainly Trade debts (-€58,522) and Tax, wage and social debts (-€11,112)
- Receivables within one year -€20,195
down €20,195 (-61.4%), from €32,889 to €12,694
of which Trade receivables: -€26,909
- Tangible fixed assets -€6,507
down €6,507 (-44.9%), from €14,482 to €7,975
- Trade debts -€58,522
down €58,522 (-93.1%), from €62,832 to €4,310
- Tax, wage and social debts -€11,112
down €11,112 (-70.8%), from €15,698 to €4,586
- Profit (loss) carried forward -€8,108
down €8,108 (-34.2%), from €23,684 to €15,576
- Other debts -€2,563
down €2,563 (-29.3%), from €8,757 to €6,194
- Gross operating margin -€22,408
down €22,408 (-98.4%), from €22,773 to €365
- Taxes -€10,872
down €10,872 (-93.3%), from €11,658 to €786
- Depreciation +€1,371
up €1,371 (+26.7%), from €5,135 to €6,507
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 | €123,409 | €43,105 | -€80,304 | -65.1% |
| Fixed assets | 21/28 | €14,482 | €7,975 | -€6,507 | -44.9% |
| Tangible fixed assets | 22/27 | €14,482 | €7,975 | -€6,507 | -44.9% |
| Furniture and vehicles | 24 | €14,482 | €7,975 | -€6,507 | -44.9% |
| Current assets | 29/58 | €108,928 | €35,130 | -€73,798 | -67.7% |
| Amounts receivable within one year | 40/41 | €32,889 | €12,694 | -€20,195 | -61.4% |
| Trade receivables | 40 | €32,889 | €5,980 | -€26,909 | -81.8% |
| Other amounts receivable | 41 | - | €6,714 | +€6,714 | |
| Cash at bank and in hand | 54/58 | €74,394 | €20,403 | -€53,991 | -72.6% |
| Deferred charges and accrued income | 490/1 | €1,645 | €2,034 | +€389 | +23.6% |
| Total equity and liabilities | 10/49 | €123,409 | €43,105 | -€80,304 | -65.1% |
| Equity | 10/15 | €36,123 | €28,015 | -€8,108 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,239 | €6,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,260 | €1,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,260 | €1,260 | = | 0.0% |
| Distributable reserves | 133 | €4,979 | €4,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,684 | €15,576 | -€8,108 | -34.2% |
| Amounts payable | 17/49 | €87,286 | €15,089 | -€72,197 | -82.7% |
| Amounts payable within one year | 42/48 | €87,286 | €15,089 | -€72,197 | -82.7% |
| Trade debts | 44 | €62,832 | €4,310 | -€58,522 | -93.1% |
| Suppliers | 440/4 | €62,832 | €4,310 | -€58,522 | -93.1% |
| Taxes, remuneration and social security | 45 | €15,698 | €4,586 | -€11,112 | -70.8% |
| Taxes | 450/3 | €15,698 | €4,586 | -€11,112 | -70.8% |
| Other amounts payable | 47/48 | €8,757 | €6,194 | -€2,563 | -29.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,135 | €6,507 | +€1,371 | +26.7% |
| Other operating charges | 640/8 | €862 | €1,011 | +€149 | +17.3% |
| Gross operating margin | 9900 | €22,773 | €365 | -€22,408 | -98.4% |
| Operating profit (loss) | 9901 | €16,776 | -€7,152 | -€23,928 | |
| Financial charges | 65/66B | €139 | €169 | +€31 | +22.0% |
| Recurring financial charges | 65 | €139 | €169 | +€31 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €16,637 | -€7,321 | -€23,959 | |
| Income taxes | 67/77 | €11,658 | €786 | -€10,872 | -93.3% |
| Profit (loss) for the period | 9904 | €4,979 | -€8,108 | -€13,087 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,979 | -€8,108 | -€13,087 |
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 15 October 2026 via checked.be.