BEYLS & PARTNERS: what changed
What changed
BEYLS & PARTNERS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€147,146
2024 · €95,991+€51,156
Equity
€352,659
2024 · €207,013+€145,646
Cash
€32,108
2024 · €104,331-€72,223
Balance sheet total
€681,666
2024 · €577,375+€104,291
Largest movements
Assets
- Current investments +€200,000
new in 2025: €200,000
- Cash -€72,223
down €72,223 (-69.2%), from €104,331 to €32,108
mainly Current investments (-€200,000) and Debts after one year (-€32,353)
- Tangible fixed assets -€30,159
down €30,159 (-6.8%), from €442,415 to €412,256
of which Furniture and vehicles: -€25,142
Equity and liabilities
- Reserves +€145,646
up €145,646 (+72.5%), from €200,813 to €346,459
- Debts after one year -€32,353
down €32,353 (-14.0%), from €231,567 to €199,214
Income statement
- Gross operating margin +€57,207
up €57,207 (+30.4%), from €188,446 to €245,653
- Taxes +€4,763
up €4,763 (+9.9%), from €48,313 to €53,076
- Depreciation +€3,136
up €3,136 (+10.5%), from €29,733 to €32,869
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€95,991
Gross operating margin
+€57,207
Depreciation
-€3,136
Other operating charges
-€95
Financial income
+€767
Financial charges
+€1,176
Taxes
-€4,763
Result 2025
€147,146
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€163,369
Investment
-€202,709
Financing
-€32,883
Cash 2024
€104,331
From operations (derived)
+€163,369
Net result for the year
+€147,146
Depreciation
+€32,869
Receivables within one year
-€6,673
Trade debts
-€786
Tax, wage and social debts
-€3,180
Other debts
-€6,006
Investment (derived)
-€202,709
Investment in fixed assets (net)
-€2,709
Current investments
-€200,000
Financing
-€32,883
Debts after one year
-€32,353
Current portion of long-term debt
+€970
Contributions, distributions and other
-€1,500
Cash 2025
€32,108
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €577,375 | €681,666 | +€104,291 | +18.1% |
| Fixed assets | 21/28 | €442,415 | €412,256 | -€30,159 | -6.8% |
| Tangible fixed assets | 22/27 | €442,415 | €412,256 | -€30,159 | -6.8% |
| Land and buildings | 22 | €334,248 | €327,278 | -€6,970 | -2.1% |
| Plant, machinery and equipment | 23 | - | €1,952 | +€1,952 | |
| Furniture and vehicles | 24 | €108,168 | €83,026 | -€25,142 | -23.2% |
| Current assets | 29/58 | €134,959 | €269,410 | +€134,451 | +99.6% |
| Amounts receivable within one year | 40/41 | €30,628 | €37,301 | +€6,673 | +21.8% |
| Trade receivables | 40 | €30,628 | €37,201 | +€6,573 | +21.5% |
| Other amounts receivable | 41 | - | €101 | +€101 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €104,331 | €32,108 | -€72,223 | -69.2% |
| Total equity and liabilities | 10/49 | €577,375 | €681,666 | +€104,291 | +18.1% |
| Equity | 10/15 | €207,013 | €352,659 | +€145,646 | +70.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,813 | €346,459 | +€145,646 | +72.5% |
| Distributable reserves | 133 | €200,813 | €346,459 | +€145,646 | +72.5% |
| Amounts payable | 17/49 | €370,362 | €329,007 | -€41,355 | -11.2% |
| Amounts payable after more than one year | 17 | €231,567 | €199,214 | -€32,353 | -14.0% |
| Financial debts | 170/4 | €231,567 | €199,214 | -€32,353 | -14.0% |
| Amounts payable within one year | 42/48 | €138,795 | €129,793 | -€9,003 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €31,383 | €32,353 | +€970 | +3.1% |
| Trade debts | 44 | €2,244 | €1,458 | -€786 | -35.0% |
| Suppliers | 440/4 | €2,244 | €1,458 | -€786 | -35.0% |
| Taxes, remuneration and social security | 45 | €24,968 | €21,788 | -€3,180 | -12.7% |
| Taxes | 450/3 | €24,968 | €21,788 | -€3,180 | -12.7% |
| Other amounts payable | 47/48 | €80,201 | €74,195 | -€6,006 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,733 | €32,869 | +€3,136 | +10.5% |
| Other operating charges | 640/8 | €1,817 | €1,911 | +€95 | +5.2% |
| Gross operating margin | 9900 | €188,446 | €245,653 | +€57,207 | +30.4% |
| Operating profit (loss) | 9901 | €156,896 | €210,872 | +€53,976 | +34.4% |
| Financial income | 75/76B | €942 | €1,709 | +€767 | +81.4% |
| Recurring financial income | 75 | €942 | €1,709 | +€767 | +81.4% |
| Financial charges | 65/66B | €13,535 | €12,359 | -€1,176 | -8.7% |
| Recurring financial charges | 65 | €13,535 | €12,359 | -€1,176 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €144,304 | €200,223 | +€55,919 | +38.8% |
| Income taxes | 67/77 | €48,313 | €53,076 | +€4,763 | +9.9% |
| Profit (loss) for the period | 9904 | €95,991 | €147,146 | +€51,156 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,991 | €147,146 | +€51,156 | +53.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.