BEYLS ALEXANDER: 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.
BEYLS ALEXANDER
Largest movements
- Receivables within one year +€95,200
up €95,200 (+69.2%), from €137,632 to €232,832
of which Trade receivables: +€106,245
- Cash +€25,881
up €25,881 (+18.7%), from €138,640 to €164,521
mainly Trade debts (+€70,777) and Net result for the year (+€49,723)
- Tangible fixed assets -€4,779
down €4,779 (-6.5%), from €73,349 to €68,570
of which Furniture and vehicles: -€16,371
- Trade debts +€70,777
up €70,777 (+395%), from €17,908 to €88,685
- Profit (loss) carried forward +€49,723
up €49,723 (+19.9%), from €249,887 to €299,610
- Debts after one year -€12,980
down €12,980 (-42.1%), from €30,810 to €17,831
- Tax, wage and social debts +€6,751
up €6,751 (+244%), from €2,764 to €9,515
of which Taxes: +€6,720
- Gross operating margin -€62,158
down €62,158 (-41.0%), from €151,433 to €89,276
- Write-downs -€21,559
no longer reported in 2025 (was €21,559)
- Taxes -€15,773
down €15,773 (-51.2%), from €30,788 to €15,015
- Depreciation +€6,404
up €6,404 (+41.6%), from €15,381 to €21,785
- Financial charges -€1,801
down €1,801 (-50.7%), from €3,552 to €1,751
of which Financial charges: -€1,030
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 | €349,620 | €468,165 | +€118,544 | +33.9% |
| Fixed assets | 21/28 | €73,349 | €68,570 | -€4,779 | -6.5% |
| Tangible fixed assets | 22/27 | €73,349 | €68,570 | -€4,779 | -6.5% |
| Land and buildings | 22 | €18,720 | €30,659 | +€11,939 | +63.8% |
| Plant, machinery and equipment | 23 | €452 | €105 | -€347 | -76.8% |
| Furniture and vehicles | 24 | €54,177 | €37,806 | -€16,371 | -30.2% |
| Current assets | 29/58 | €276,272 | €399,595 | +€123,323 | +44.6% |
| Stocks and contracts in progress | 3 | - | €2,242 | +€2,242 | |
| Stocks | 30/36 | - | €2,242 | +€2,242 | |
| Amounts receivable within one year | 40/41 | €137,632 | €232,832 | +€95,200 | +69.2% |
| Trade receivables | 40 | €125,087 | €231,332 | +€106,245 | +84.9% |
| Other amounts receivable | 41 | €12,545 | €1,500 | -€11,045 | -88.0% |
| Cash at bank and in hand | 54/58 | €138,640 | €164,521 | +€25,881 | +18.7% |
| Total equity and liabilities | 10/49 | €349,620 | €468,165 | +€118,544 | +33.9% |
| Equity | 10/15 | €254,887 | €304,610 | +€49,723 | +19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,887 | €299,610 | +€49,723 | +19.9% |
| Amounts payable | 17/49 | €94,734 | €163,554 | +€68,821 | +72.6% |
| Amounts payable after more than one year | 17 | €30,810 | €17,831 | -€12,980 | -42.1% |
| Financial debts | 170/4 | €30,810 | €17,831 | -€12,980 | -42.1% |
| Amounts payable within one year | 42/48 | €63,923 | €145,724 | +€81,801 | +128% |
| Financial debts | 43 | €12,466 | €12,980 | +€513 | +4.1% |
| Credit institutions | 430/8 | €12,466 | €12,980 | +€513 | +4.1% |
| Trade debts | 44 | €17,908 | €88,685 | +€70,777 | +395% |
| Suppliers | 440/4 | €17,908 | €88,685 | +€70,777 | +395% |
| Taxes, remuneration and social security | 45 | €2,764 | €9,515 | +€6,751 | +244% |
| Taxes | 450/3 | - | €6,720 | +€6,720 | |
| Remuneration and social security | 454/9 | €2,764 | €2,795 | +€31 | +1.1% |
| Other amounts payable | 47/48 | €30,784 | €34,544 | +€3,760 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,381 | €21,785 | +€6,404 | +41.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,559 | - | -€21,559 | |
| Other operating charges | 640/8 | €499 | €1,079 | +€579 | +116% |
| Gross operating margin | 9900 | €151,433 | €89,276 | -€62,158 | -41.0% |
| Operating profit (loss) | 9901 | €113,994 | €66,412 | -€47,582 | -41.7% |
| Financial income | 75/76B | €417 | €78 | -€339 | -81.4% |
| Recurring financial income | 75 | €417 | €78 | -€339 | -81.4% |
| Financial charges | 65/66B | €3,552 | €1,751 | -€1,801 | -50.7% |
| Recurring financial charges | 65 | €2,781 | €1,751 | -€1,030 | -37.0% |
| Non-recurring financial charges | 66B | €771 | - | -€771 | |
| Profit (loss) for the period before taxes | 9903 | €110,858 | €64,738 | -€46,119 | -41.6% |
| Income taxes | 67/77 | €30,788 | €15,015 | -€15,773 | -51.2% |
| Profit (loss) for the period | 9904 | €80,070 | €49,723 | -€30,346 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,070 | €49,723 | -€30,346 | -37.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.