BEYLS MARC: 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 MARC
Largest movements
- Cash +€99,912
up €99,912 (+35.0%), from €285,093 to €385,005
mainly Net result for the year (+€186,177) and Depreciation (+€136,322)
- Current investments -€98,068
down €98,068 (-22.8%), from €429,319 to €331,251
- Receivables within one year -€22,572
down €22,572 (-18.4%), from €122,996 to €100,424
of which Trade receivables: -€15,044
- Tangible fixed assets +€15,004
up €15,004 (+2.7%), from €547,315 to €562,319
of which Furniture and vehicles: +€65,706
- Tax, wage and social debts -€16,643
down €16,643 (-14.6%), from €113,714 to €97,071
of which Taxes: -€8,698
- Depreciation +€43,088
up €43,088 (+46.2%), from €93,234 to €136,322
- Staff costs -€42,855
down €42,855 (-10.1%), from €425,224 to €382,369
- Gross operating margin +€13,878
up €13,878 (+1.8%), from €756,539 to €770,417
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 | €1,393,976 | €1,385,705 | -€8,271 | -0.6% |
| Fixed assets | 21/28 | €547,563 | €562,567 | +€15,004 | +2.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €547,315 | €562,319 | +€15,004 | +2.7% |
| Land and buildings | 22 | €201,349 | €187,151 | -€14,198 | -7.1% |
| Plant, machinery and equipment | 23 | €257,339 | €198,611 | -€58,728 | -22.8% |
| Furniture and vehicles | 24 | €86,383 | €152,089 | +€65,706 | +76.1% |
| Other tangible fixed assets | 26 | €2,245 | €24,468 | +€22,224 | +990% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €846,413 | €823,138 | -€23,275 | -2.7% |
| Amounts receivable within one year | 40/41 | €122,996 | €100,424 | -€22,572 | -18.4% |
| Trade receivables | 40 | €96,150 | €81,105 | -€15,044 | -15.6% |
| Other amounts receivable | 41 | €26,847 | €19,319 | -€7,528 | -28.0% |
| Current investments | 50/53 | €429,319 | €331,251 | -€98,068 | -22.8% |
| Cash at bank and in hand | 54/58 | €285,093 | €385,005 | +€99,912 | +35.0% |
| Deferred charges and accrued income | 490/1 | €9,006 | €6,458 | -€2,548 | -28.3% |
| Total equity and liabilities | 10/49 | €1,393,976 | €1,385,705 | -€8,271 | -0.6% |
| Equity | 10/15 | €980,164 | €986,341 | +€6,177 | +0.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €898,737 | €898,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €890,737 | €890,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,427 | €7,604 | +€6,177 | +433% |
| Amounts payable | 17/49 | €413,812 | €399,364 | -€14,448 | -3.5% |
| Amounts payable within one year | 42/48 | €413,812 | €399,364 | -€14,448 | -3.5% |
| Trade debts | 44 | €120,098 | €122,184 | +€2,086 | +1.7% |
| Suppliers | 440/4 | €120,098 | €122,184 | +€2,086 | +1.7% |
| Advances received on contracts in progress | 46 | - | €109 | +€109 | |
| Taxes, remuneration and social security | 45 | €113,714 | €97,071 | -€16,643 | -14.6% |
| Taxes | 450/3 | €45,977 | €37,279 | -€8,698 | -18.9% |
| Remuneration and social security | 454/9 | €67,737 | €59,792 | -€7,945 | -11.7% |
| Other amounts payable | 47/48 | €180,000 | €180,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €425,224 | €382,369 | -€42,855 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,234 | €136,322 | +€43,088 | +46.2% |
| Other operating charges | 640/8 | €13,726 | €13,794 | +€69 | +0.5% |
| Gross operating margin | 9900 | €756,539 | €770,417 | +€13,878 | +1.8% |
| Operating profit (loss) | 9901 | €224,356 | €237,932 | +€13,576 | +6.1% |
| Financial income | 75/76B | €15,308 | €13,017 | -€2,292 | -15.0% |
| Recurring financial income | 75 | €15,308 | €13,017 | -€2,292 | -15.0% |
| Financial charges | 65/66B | €1,227 | €904 | -€323 | -26.3% |
| Recurring financial charges | 65 | €1,227 | €904 | -€323 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €238,437 | €250,045 | +€11,608 | +4.9% |
| Income taxes | 67/77 | €59,658 | €63,868 | +€4,209 | +7.1% |
| Profit (loss) for the period | 9904 | €178,779 | €186,177 | +€7,399 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €178,779 | €186,177 | +€7,399 | +4.1% |
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 23 October 2026 via checked.be.