BEYORK: 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.
BEYORK
Largest movements
- Tangible fixed assets -€40,381
down €40,381 (-44.8%), from €90,181 to €49,800
- Trade debts -€152,138
no longer reported in 2025 (was €152,138)
- Profit (loss) carried forward +€106,252
up €106,252 (+31.0%), from -€342,687 to -€236,436
- Other debts +€5,827
up €5,827 (+3.2%), from €179,789 to €185,616
- Gross operating margin +€159,860
up €159,860 (+50479.9%), from €317 to €160,177
- Financial income -€111,992
no longer reported in 2025 (was €111,992)
- Other operating charges +€44,400
up €44,400 (+953.7%), from €4,655 to €49,055
- Financial charges -€7,481
no longer reported in 2025 (was €7,481)
- Depreciation -€3,530
down €3,530 (-42.0%), from €8,400 to €4,870
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,343 | €49,800 | -€40,543 | -44.9% |
| Fixed assets | 21/28 | €90,181 | €49,800 | -€40,381 | -44.8% |
| Tangible fixed assets | 22/27 | €90,181 | €49,800 | -€40,381 | -44.8% |
| Land and buildings | 22 | €90,181 | €49,800 | -€40,381 | -44.8% |
| Current assets | 29/58 | €162 | - | -€162 | |
| Deferred charges and accrued income | 490/1 | €162 | - | -€162 | |
| Total equity and liabilities | 10/49 | €90,343 | €49,800 | -€40,543 | -44.9% |
| Equity | 10/15 | -€242,067 | -€135,816 | +€106,252 | +43.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,687 | -€236,436 | +€106,252 | +31.0% |
| Amounts payable | 17/49 | €332,411 | €185,616 | -€146,795 | -44.2% |
| Amounts payable within one year | 42/48 | €332,411 | €185,616 | -€146,795 | -44.2% |
| Financial debts | 43 | €484 | - | -€484 | |
| Credit institutions | 430/8 | €484 | - | -€484 | |
| Trade debts | 44 | €152,138 | - | -€152,138 | |
| Suppliers | 440/4 | €152,138 | - | -€152,138 | |
| Other amounts payable | 47/48 | €179,789 | €185,616 | +€5,827 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,400 | €4,870 | -€3,530 | -42.0% |
| Other operating charges | 640/8 | €4,655 | €49,055 | +€44,400 | +953.7% |
| Gross operating margin | 9900 | €317 | €160,177 | +€159,860 | +50479.9% |
| Operating profit (loss) | 9901 | -€12,739 | €106,252 | +€118,991 | |
| Financial income | 75/76B | €111,992 | - | -€111,992 | |
| Recurring financial income | 75 | €111,992 | - | -€111,992 | |
| Financial charges | 65/66B | €7,481 | - | -€7,481 | |
| Recurring financial charges | 65 | €7,481 | - | -€7,481 | |
| Profit (loss) for the period before taxes | 9903 | €91,771 | €106,252 | +€14,480 | +15.8% |
| Profit (loss) for the period | 9904 | €91,771 | €106,252 | +€14,480 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,771 | €106,252 | +€14,480 | +15.8% |
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 30 September 2026 via checked.be.