Beyens & Co: 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.
Beyens & Co
Largest movements
- Stocks and contracts -€28,134
no longer reported in 2025 (was €28,134)
- Tangible fixed assets -€5,245
down €5,245 (-36.6%), from €14,342 to €9,098
of which Land and buildings: -€2,894
- Cash -€4,824
down €4,824 (-40.6%), from €11,893 to €7,070
mainly Net result for the year (-€25,086) and Other debts (-€10,515)
- Receivables within one year -€4,555
down €4,555 (-39.3%), from €11,597 to €7,042
of which Other amounts receivable: -€3,344
- Profit (loss) carried forward -€25,086
down €25,086 (-124%), from -€20,261 to -€45,348
- Other debts -€10,515
down €10,515 (-19.3%), from €54,358 to €43,842
- Trade debts -€6,522
down €6,522 (-65.1%), from €10,018 to €3,495
- Short-term financial debts -€811
no longer reported in 2025 (was €811)
- Gross operating margin -€23,298
down €23,298, from €6,641 to -€16,657
- Financial charges +€1,737
up €1,737 (+250%), from €695 to €2,432
of which Non-recurring financial charges: +€950
- Depreciation +€416
up €416 (+8.6%), from €4,828 to €5,245
- Other operating charges -€335
down €335 (-30.8%), from €1,088 to €753
- Staff costs -€272
no longer reported in 2025 (was €272)
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 | €65,966 | €23,209 | -€42,757 | -64.8% |
| Fixed assets | 21/28 | €14,342 | €9,098 | -€5,245 | -36.6% |
| Tangible fixed assets | 22/27 | €14,342 | €9,098 | -€5,245 | -36.6% |
| Land and buildings | 22 | €11,575 | €8,681 | -€2,894 | -25.0% |
| Plant, machinery and equipment | 23 | €620 | - | -€620 | |
| Furniture and vehicles | 24 | €2,147 | €416 | -€1,731 | -80.6% |
| Current assets | 29/58 | €51,624 | €14,112 | -€37,512 | -72.7% |
| Stocks and contracts in progress | 3 | €28,134 | - | -€28,134 | |
| Stocks | 30/36 | €28,134 | - | -€28,134 | |
| Amounts receivable within one year | 40/41 | €11,597 | €7,042 | -€4,555 | -39.3% |
| Trade receivables | 40 | €5,593 | €4,382 | -€1,211 | -21.6% |
| Other amounts receivable | 41 | €6,004 | €2,660 | -€3,344 | -55.7% |
| Cash at bank and in hand | 54/58 | €11,893 | €7,070 | -€4,824 | -40.6% |
| Total equity and liabilities | 10/49 | €65,966 | €23,209 | -€42,757 | -64.8% |
| Equity | 10/15 | €199 | -€24,888 | -€25,086 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,261 | -€45,348 | -€25,086 | -124% |
| Amounts payable | 17/49 | €65,767 | €48,097 | -€17,670 | -26.9% |
| Amounts payable within one year | 42/48 | €65,767 | €48,097 | -€17,670 | -26.9% |
| Financial debts | 43 | €811 | - | -€811 | |
| Credit institutions | 430/8 | €811 | - | -€811 | |
| Trade debts | 44 | €10,018 | €3,495 | -€6,522 | -65.1% |
| Suppliers | 440/4 | €10,018 | €3,495 | -€6,522 | -65.1% |
| Taxes, remuneration and social security | 45 | €581 | €759 | +€178 | +30.7% |
| Taxes | 450/3 | €581 | €759 | +€178 | +30.7% |
| Other amounts payable | 47/48 | €54,358 | €43,842 | -€10,515 | -19.3% |
| Remuneration, social security and pensions | 62 | €272 | - | -€272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,828 | €5,245 | +€416 | +8.6% |
| Other operating charges | 640/8 | €1,088 | €753 | -€335 | -30.8% |
| Gross operating margin | 9900 | €6,641 | -€16,657 | -€23,298 | |
| Operating profit (loss) | 9901 | €453 | -€22,654 | -€23,107 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €695 | €2,432 | +€1,737 | +250% |
| Recurring financial charges | 65 | €695 | €1,482 | +€787 | +113% |
| Non-recurring financial charges | 66B | - | €950 | +€950 | |
| Profit (loss) for the period before taxes | 9903 | -€242 | -€25,086 | -€24,844 | -10,265% |
| Profit (loss) for the period | 9904 | -€242 | -€25,086 | -€24,844 | -10,265% |
| Profit (loss) for the period to be appropriated | 9905 | -€242 | -€25,086 | -€24,844 | -10,265% |
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 26 October 2026 via checked.be.