BEYNET: 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.
BEYNET
Largest movements
- Cash -€6,916
down €6,916 (-98.3%), from €7,033 to €117
mainly Other debts (-€16,217) and Debts after one year (-€7,758)
- Receivables within one year +€1,877
up €1,877 (+16.3%), from €11,497 to €13,374
of which Other amounts receivable: +€1,877
- Profit (loss) carried forward +€17,402
up €17,402 (+37.7%), from -€46,211 to -€28,809
- Other debts -€16,217
down €16,217 (-64.4%), from €25,176 to €8,958
- Debts after one year -€7,758
down €7,758 (-33.7%), from €23,016 to €15,257
- Trade debts +€2,076
up €2,076 (+363%), from €571 to €2,647
- Tax, wage and social debts -€1,169
down €1,169 (-20.0%), from €5,848 to €4,679
- Other operating charges -€71,534
down €71,534 (-99.6%), from €71,849 to €315
- Financial charges +€2,093
up €2,093 (+638%), from €328 to €2,421
- Gross operating margin +€1,432
up €1,432 (+7.7%), from €18,706 to €20,138
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 | €18,529 | €13,491 | -€5,038 | -27.2% |
| Current assets | 29/58 | €18,529 | €13,491 | -€5,038 | -27.2% |
| Amounts receivable within one year | 40/41 | €11,497 | €13,374 | +€1,877 | +16.3% |
| Trade receivables | 40 | €9,620 | €9,620 | = | 0.0% |
| Other amounts receivable | 41 | €1,877 | €3,755 | +€1,877 | +100% |
| Cash at bank and in hand | 54/58 | €7,033 | €117 | -€6,916 | -98.3% |
| Total equity and liabilities | 10/49 | €18,529 | €13,491 | -€5,038 | -27.2% |
| Equity | 10/15 | -€43,211 | -€25,809 | +€17,402 | +40.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€46,211 | -€28,809 | +€17,402 | +37.7% |
| Amounts payable | 17/49 | €61,740 | €39,300 | -€22,441 | -36.3% |
| Amounts payable after more than one year | 17 | €23,016 | €15,257 | -€7,758 | -33.7% |
| Financial debts | 170/4 | €23,016 | €15,257 | -€7,758 | -33.7% |
| Amounts payable within one year | 42/48 | €38,725 | €24,042 | -€14,682 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €7,130 | €7,758 | +€628 | +8.8% |
| Trade debts | 44 | €571 | €2,647 | +€2,076 | +363% |
| Suppliers | 440/4 | €571 | €2,647 | +€2,076 | +363% |
| Taxes, remuneration and social security | 45 | €5,848 | €4,679 | -€1,169 | -20.0% |
| Taxes | 450/3 | €5,848 | €4,679 | -€1,169 | -20.0% |
| Other amounts payable | 47/48 | €25,176 | €8,958 | -€16,217 | -64.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €71,849 | €315 | -€71,534 | -99.6% |
| Gross operating margin | 9900 | €18,706 | €20,138 | +€1,432 | +7.7% |
| Operating profit (loss) | 9901 | -€53,143 | €19,823 | +€72,966 | |
| Financial charges | 65/66B | €328 | €2,421 | +€2,093 | +638% |
| Recurring financial charges | 65 | €328 | €2,421 | +€2,093 | +638% |
| Profit (loss) for the period before taxes | 9903 | -€53,471 | €17,402 | +€70,873 | |
| Income taxes | 67/77 | €123 | €0 | -€123 | -100% |
| Profit (loss) for the period | 9904 | -€53,593 | €17,402 | +€70,995 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,593 | €17,402 | +€70,995 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.