BEYNE: 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.
What changed
BEYNE
NACE 28.300, Manufacture of machinery and equipment not elsewhere classified
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€755,209
2024 · €568,446+€186,763
Equity
€5.7m
2024 · €4.9m+€755,209
Cash
€154,445
2024 · €82,635+€71,811
Balance sheet total
€8.8m
2024 · €8.6m+€227,304
Largest movements
Assets
- Stocks and contracts +€205,359
up €205,359 (+9.9%), from €2.1m to €2.3m
Equity and liabilities
- Profit (loss) carried forward +€755,209
up €755,209 (+27.8%), from €2.7m to €3.5m
- Current portion of long-term debt -€585,897
down €585,897 (-73.7%), from €795,333 to €209,436
- Short-term financial debts -€128,218
down €128,218 (-9.5%), from €1.3m to €1.2m
- Tax, wage and social debts +€104,371
up €104,371 (+60.3%), from €173,226 to €277,597
of which Taxes: +€70,214
Income statement
- Other operating charges -€449,961
down €449,961 (-93.5%), from €481,057 to €31,097
- Gross operating margin -€119,007
down €119,007 (-5.5%), from €2.2m to €2.0m
- Taxes +€83,439
up €83,439 (+42.9%), from €194,375 to €277,815
- Staff costs +€74,562
up €74,562 (+11.4%), from €655,505 to €730,067
- Financial income +€25,942
up €25,942 (+74.8%), from €34,686 to €60,627
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.
Result 2024
€568,446
Gross operating margin
-€119,007
Staff costs
-€74,562
Depreciation
-€12,326
Other operating charges
+€449,961
Financial income
+€25,942
Financial charges
+€195
Taxes
-€83,439
Result 2025
€755,209
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.
From operations
+€935,742
Investment
-€210,338
Financing
-€653,594
Cash 2024
€82,635
From operations (derived)
+€935,742
Net result for the year
+€755,209
Depreciation
+€216,129
Stocks and contracts
-€205,359
Receivables within one year
+€44,075
Trade debts
+€21,317
Tax, wage and social debts
+€104,371
Investment (derived)
-€210,338
Investment in fixed assets (net)
-€210,338
Financing
-€653,594
Debts after one year
+€60,522
Current portion of long-term debt
-€585,897
Short-term financial debts
-€128,218
Contributions, distributions and other
-€0
Cash 2025
€154,445
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,606,853 | €8,834,157 | +€227,304 | +2.6% |
| Fixed assets | 21/28 | €2,581,872 | €2,576,080 | -€5,791 | -0.2% |
| Intangible fixed assets | 21 | €17,427 | €4,658 | -€12,769 | -73.3% |
| Tangible fixed assets | 22/27 | €2,409,444 | €2,416,422 | +€6,978 | +0.3% |
| Land and buildings | 22 | €2,215,346 | €2,101,545 | -€113,801 | -5.1% |
| Plant, machinery and equipment | 23 | €4,385 | €103,447 | +€99,061 | +2258.9% |
| Furniture and vehicles | 24 | €189,713 | €211,430 | +€21,717 | +11.4% |
| Financial fixed assets | 28 | €155,000 | €155,000 | = | 0.0% |
| Current assets | 29/58 | €6,024,982 | €6,258,077 | +€233,095 | +3.9% |
| Stocks and contracts in progress | 3 | €2,074,445 | €2,279,805 | +€205,359 | +9.9% |
| Stocks | 30/36 | €2,074,445 | €2,279,805 | +€205,359 | +9.9% |
| Amounts receivable within one year | 40/41 | €3,867,902 | €3,823,827 | -€44,075 | -1.1% |
| Trade receivables | 40 | €1,078,942 | €1,369,116 | +€290,174 | +26.9% |
| Other amounts receivable | 41 | €2,788,960 | €2,454,712 | -€334,248 | -12.0% |
| Cash at bank and in hand | 54/58 | €82,635 | €154,445 | +€71,811 | +86.9% |
| Total equity and liabilities | 10/49 | €8,606,853 | €8,834,157 | +€227,304 | +2.6% |
| Equity | 10/15 | €4,920,463 | €5,675,673 | +€755,209 | +15.3% |
| Contributions | 10/11 | €375,000 | €375,000 | -€0 | 0.0% |
| Capital | 10 | €375,000 | €375,000 | -€0 | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | -€0 | 0.0% |
| Reserves | 13 | €1,830,536 | €1,830,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Legal reserve | 130 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,793,036 | €1,793,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,714,927 | €3,470,136 | +€755,209 | +27.8% |
| Amounts payable | 17/49 | €3,686,390 | €3,158,485 | -€527,905 | -14.3% |
| Amounts payable after more than one year | 17 | €981,667 | €1,042,189 | +€60,522 | +6.2% |
| Financial debts | 170/4 | €981,667 | €1,042,189 | +€60,522 | +6.2% |
| Amounts payable within one year | 42/48 | €2,704,723 | €2,116,296 | -€588,427 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €795,333 | €209,436 | -€585,897 | -73.7% |
| Financial debts | 43 | €1,347,207 | €1,218,989 | -€128,218 | -9.5% |
| Credit institutions | 430/8 | €1,347,207 | €1,218,989 | -€128,218 | -9.5% |
| Trade debts | 44 | €388,957 | €410,274 | +€21,317 | +5.5% |
| Suppliers | 440/4 | €388,957 | €410,274 | +€21,317 | +5.5% |
| Taxes, remuneration and social security | 45 | €173,226 | €277,597 | +€104,371 | +60.3% |
| Taxes | 450/3 | €100,872 | €171,086 | +€70,214 | +69.6% |
| Remuneration and social security | 454/9 | €72,354 | €106,511 | +€34,157 | +47.2% |
| Remuneration, social security and pensions | 62 | €655,505 | €730,067 | +€74,562 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,804 | €216,129 | +€12,326 | +6.0% |
| Other operating charges | 640/8 | €481,057 | €31,097 | -€449,961 | -93.5% |
| Gross operating margin | 9900 | €2,162,443 | €2,043,436 | -€119,007 | -5.5% |
| Operating profit (loss) | 9901 | €822,077 | €1,066,143 | +€244,066 | +29.7% |
| Financial income | 75/76B | €34,686 | €60,627 | +€25,942 | +74.8% |
| Recurring financial income | 75 | €34,686 | €60,627 | +€25,942 | +74.8% |
| Financial charges | 65/66B | €93,942 | €93,747 | -€195 | -0.2% |
| Recurring financial charges | 65 | €93,942 | €93,747 | -€195 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €762,821 | €1,033,024 | +€270,203 | +35.4% |
| Income taxes | 67/77 | €194,375 | €277,815 | +€83,439 | +42.9% |
| Profit (loss) for the period | 9904 | €568,446 | €755,209 | +€186,763 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €568,446 | €755,209 | +€186,763 | +32.9% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.