BEYO: what changed
Two fiscal 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.
BEYO
Largest movements
- Cash +€46,152
up €46,152 (+94.7%), from €48,761 to €94,913
mainly Net result for the year (+€110,576) and Other debts (+€92,253)
- Receivables within one year +€33,916
up €33,916 (+124.2%), from €27,298 to €61,214
of which Trade receivables: +€38,799
- Stocks and contracts +€22,406
up €22,406 (+34.2%), from €65,515 to €87,921
- Tangible fixed assets +€16,626
up €16,626 (+88.4%), from €18,810 to €35,436
of which Other tangible fixed assets: +€21,472
- Deferred charges and accrued income +€9,676
up €9,676 (+155.9%), from €6,207 to €15,883
- Other debts +€92,253
up €92,253 (+306.5%), from €30,101 to €122,353
- Tax, wage and social debts +€25,191
up €25,191 (+154.4%), from €16,314 to €41,504
of which Taxes: +€24,991
- Trade debts +€10,707
up €10,707 (+226.5%), from €4,728 to €15,435
- Gross operating margin +€123,497
up €123,497 (+163.6%), from €75,498 to €198,995
- Taxes +€30,942
up €30,942 (+370.2%), from €8,358 to €39,300
- Financial charges +€5,820
up €5,820 (+23.2%), from €25,067 to €30,887
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,691 | €295,467 | +€128,776 | +77.3% |
| Fixed assets | 21/28 | €18,910 | €35,536 | +€16,626 | +87.9% |
| Tangible fixed assets | 22/27 | €18,810 | €35,436 | +€16,626 | +88.4% |
| Plant, machinery and equipment | 23 | - | €547 | +€547 | |
| Furniture and vehicles | 24 | €16,991 | €11,598 | -€5,393 | -31.7% |
| Other tangible fixed assets | 26 | €1,819 | €23,291 | +€21,472 | +1180.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €147,781 | €259,930 | +€112,150 | +75.9% |
| Stocks and contracts in progress | 3 | €65,515 | €87,921 | +€22,406 | +34.2% |
| Stocks | 30/36 | €65,515 | €87,921 | +€22,406 | +34.2% |
| Amounts receivable within one year | 40/41 | €27,298 | €61,214 | +€33,916 | +124.2% |
| Trade receivables | 40 | €22,415 | €61,214 | +€38,799 | +173.1% |
| Other amounts receivable | 41 | €4,883 | - | -€4,883 | |
| Cash at bank and in hand | 54/58 | €48,761 | €94,913 | +€46,152 | +94.7% |
| Deferred charges and accrued income | 490/1 | €6,207 | €15,883 | +€9,676 | +155.9% |
| Total equity and liabilities | 10/49 | €166,691 | €295,467 | +€128,776 | +77.3% |
| Equity | 10/15 | €111,778 | €112,354 | +€576 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,318 | €91,894 | +€576 | +0.6% |
| Amounts payable | 17/49 | €54,912 | €183,112 | +€128,200 | +233.5% |
| Amounts payable within one year | 42/48 | €54,912 | €183,112 | +€128,200 | +233.5% |
| Current portion of amounts payable after more than one year | 42 | €3,770 | €3,819 | +€49 | +1.3% |
| Trade debts | 44 | €4,728 | €15,435 | +€10,707 | +226.5% |
| Suppliers | 440/4 | €4,728 | €15,435 | +€10,707 | +226.5% |
| Taxes, remuneration and social security | 45 | €16,314 | €41,504 | +€25,191 | +154.4% |
| Taxes | 450/3 | €14,314 | €39,304 | +€24,991 | +174.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,200 | +€200 | +10.0% |
| Other amounts payable | 47/48 | €30,101 | €122,353 | +€92,253 | +306.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,219 | €17,187 | -€1,032 | -5.7% |
| Other operating charges | 640/8 | €549 | €1,045 | +€496 | +90.3% |
| Gross operating margin | 9900 | €75,498 | €198,995 | +€123,497 | +163.6% |
| Operating profit (loss) | 9901 | €56,729 | €180,763 | +€124,033 | +218.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1900.0% |
| Financial charges | 65/66B | €25,067 | €30,887 | +€5,820 | +23.2% |
| Recurring financial charges | 65 | €25,067 | €30,887 | +€5,820 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €31,662 | €149,876 | +€118,214 | +373.4% |
| Income taxes | 67/77 | €8,358 | €39,300 | +€30,942 | +370.2% |
| Profit (loss) for the period | 9904 | €23,304 | €110,576 | +€87,272 | +374.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,304 | €110,576 | +€87,272 | +374.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.