BEYENS & PARTNERS: 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 & PARTNERS
Largest movements
- Current investments +€104,551
up €104,551 (+1774.0%), from €5,893 to €110,444
- Receivables within one year -€40,309
down €40,309 (-25.4%), from €158,669 to €118,360
of which Trade receivables: -€35,103
- Tangible fixed assets +€8,092
up €8,092 (+10.1%), from €80,483 to €88,575
of which Plant, machinery and equipment: +€12,256
- Deferred charges and accrued income +€5,609
up €5,609 (+267.8%), from €2,094 to €7,703
- Other debts +€70,000
new in 2025: €70,000
- Profit (loss) carried forward +€21,279
up €21,279 (+1411.5%), from €1,507 to €22,786
- Reserves -€20,000
down €20,000 (-16.4%), from €121,859 to €101,859
of which Distributable reserves: -€18,141
- Tax, wage and social debts +€18,210
up €18,210 (+30.1%), from €60,584 to €78,794
of which Taxes: +€14,342
- Debts after one year -€9,945
down €9,945 (-33.2%), from €30,000 to €20,055
- Gross operating margin +€97,143
up €97,143 (+127.1%), from €76,434 to €173,577
- Taxes +€51,272
up €51,272 (+940.7%), from €5,450 to €56,722
- Financial income +€3,121
up €3,121 (+705.3%), from €442 to €3,563
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.
Cash bridge derived
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 | €267,904 | €342,530 | +€74,626 | +27.9% |
| Fixed assets | 21/28 | €80,904 | €88,996 | +€8,092 | +10.0% |
| Tangible fixed assets | 22/27 | €80,483 | €88,575 | +€8,092 | +10.1% |
| Plant, machinery and equipment | 23 | €15,711 | €27,967 | +€12,256 | +78.0% |
| Furniture and vehicles | 24 | €64,772 | €60,608 | -€4,164 | -6.4% |
| Financial fixed assets | 28 | €421 | €421 | -€0 | -0.1% |
| Current assets | 29/58 | €186,999 | €253,534 | +€66,535 | +35.6% |
| Amounts receivable within one year | 40/41 | €158,669 | €118,360 | -€40,309 | -25.4% |
| Trade receivables | 40 | €83,664 | €48,561 | -€35,103 | -42.0% |
| Other amounts receivable | 41 | €75,005 | €69,799 | -€5,206 | -6.9% |
| Current investments | 50/53 | €5,893 | €110,444 | +€104,551 | +1774.0% |
| Cash at bank and in hand | 54/58 | €20,343 | €17,027 | -€3,316 | -16.3% |
| Deferred charges and accrued income | 490/1 | €2,094 | €7,703 | +€5,609 | +267.8% |
| Total equity and liabilities | 10/49 | €267,904 | €342,530 | +€74,626 | +27.9% |
| Equity | 10/15 | €141,959 | €143,237 | +€1,278 | +0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €121,859 | €101,859 | -€20,000 | -16.4% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €120,000 | €101,859 | -€18,141 | -15.1% |
| Profit (loss) carried forward | 14 | €1,507 | €22,786 | +€21,279 | +1411.5% |
| Amounts payable | 17/49 | €125,945 | €199,293 | +€73,348 | +58.2% |
| Amounts payable after more than one year | 17 | €30,000 | €20,055 | -€9,945 | -33.2% |
| Financial debts | 170/4 | €30,000 | €20,055 | -€9,945 | -33.2% |
| Amounts payable within one year | 42/48 | €95,945 | €179,238 | +€83,293 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | €11,250 | €12,033 | +€783 | +7.0% |
| Trade debts | 44 | €24,111 | €18,411 | -€5,700 | -23.6% |
| Suppliers | 440/4 | €24,111 | €18,411 | -€5,700 | -23.6% |
| Taxes, remuneration and social security | 45 | €60,584 | €78,794 | +€18,210 | +30.1% |
| Taxes | 450/3 | €53,742 | €68,084 | +€14,342 | +26.7% |
| Remuneration and social security | 454/9 | €6,842 | €10,710 | +€3,868 | +56.5% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Remuneration, social security and pensions | 62 | €22,455 | €23,336 | +€881 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,219 | €21,839 | +€1,620 | +8.0% |
| Other operating charges | 640/8 | €2,965 | €1,535 | -€1,430 | -48.2% |
| Gross operating margin | 9900 | €76,434 | €173,577 | +€97,143 | +127.1% |
| Operating profit (loss) | 9901 | €30,794 | €126,867 | +€96,073 | +312.0% |
| Financial income | 75/76B | €442 | €3,563 | +€3,121 | +705.3% |
| Recurring financial income | 75 | €442 | €3,563 | +€3,121 | +705.3% |
| Financial charges | 65/66B | €1,703 | €2,429 | +€726 | +42.6% |
| Recurring financial charges | 65 | €1,703 | €2,429 | +€726 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €29,534 | €128,001 | +€98,467 | +333.4% |
| Income taxes | 67/77 | €5,450 | €56,722 | +€51,272 | +940.7% |
| Profit (loss) for the period | 9904 | €24,083 | €71,279 | +€47,196 | +196.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,083 | €71,279 | +€47,196 | +196.0% |
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 11 October 2026 via checked.be.