BEYOU GROUP: what changed
BEYOU GROUP
Largest movements
- Receivables within one year -€6,811
down €6,811 (-61.6%), from €11,056 to €4,245
- Cash -€3,917
no longer reported in 2024 (was €3,917)
mainly Net result for the year (-€17,871) and Other debts (-€1,808)
- Tangible fixed assets -€2,568
down €2,568 (-55.6%), from €4,619 to €2,051
of which Plant, machinery and equipment: -€1,333
- Profit (loss) carried forward -€17,871
down €17,871, from €5,575 to -€12,296
- Tax, wage and social debts +€3,870
up €3,870 (+88.5%), from €4,375 to €8,245
- Other debts -€1,808
down €1,808 (-21.5%), from €8,416 to €6,608
- Trade debts +€1,465
up €1,465 (+48.4%), from €3,027 to €4,493
- Short-term financial debts +€1,049
new in 2024: €1,049
- Gross operating margin -€16,284
down €16,284, from €3,710 to -€12,574
- Other operating charges +€1,228
new in 2024: €1,228
- Financial charges +€755
up €755 (+129%), from €585 to €1,340
- Taxes -€482
down €482 (-75.0%), from €643 to €161
- Financial income -€230
no longer reported in 2024 (was €230)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,394 | €10,099 | -€13,295 | -56.8% |
| Fixed assets | 21/28 | €8,422 | €5,854 | -€2,568 | -30.5% |
| Tangible fixed assets | 22/27 | €4,619 | €2,051 | -€2,568 | -55.6% |
| Plant, machinery and equipment | 23 | €1,333 | - | -€1,333 | |
| Furniture and vehicles | 24 | €3,285 | €2,051 | -€1,234 | -37.6% |
| Financial fixed assets | 28 | €3,803 | €3,803 | = | 0.0% |
| Current assets | 29/58 | €14,972 | €4,245 | -€10,727 | -71.6% |
| Amounts receivable within one year | 40/41 | €11,056 | €4,245 | -€6,811 | -61.6% |
| Trade receivables | 40 | €11,056 | €4,245 | -€6,811 | -61.6% |
| Cash at bank and in hand | 54/58 | €3,917 | - | -€3,917 | |
| Total equity and liabilities | 10/49 | €23,394 | €10,099 | -€13,295 | -56.8% |
| Equity | 10/15 | €7,575 | -€10,296 | -€17,871 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,575 | -€12,296 | -€17,871 | |
| Amounts payable | 17/49 | €15,819 | €20,395 | +€4,576 | +28.9% |
| Amounts payable within one year | 42/48 | €15,819 | €20,395 | +€4,576 | +28.9% |
| Financial debts | 43 | - | €1,049 | +€1,049 | |
| Credit institutions | 430/8 | - | €1,049 | +€1,049 | |
| Trade debts | 44 | €3,027 | €4,493 | +€1,465 | +48.4% |
| Suppliers | 440/4 | €3,027 | €4,493 | +€1,465 | +48.4% |
| Taxes, remuneration and social security | 45 | €4,375 | €8,245 | +€3,870 | +88.5% |
| Taxes | 450/3 | €4,375 | €8,245 | +€3,870 | +88.5% |
| Other amounts payable | 47/48 | €8,416 | €6,608 | -€1,808 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,487 | €2,568 | +€81 | +3.3% |
| Other operating charges | 640/8 | - | €1,228 | +€1,228 | |
| Gross operating margin | 9900 | €3,710 | -€12,574 | -€16,284 | |
| Operating profit (loss) | 9901 | €1,223 | -€16,370 | -€17,593 | |
| Financial income | 75/76B | €230 | - | -€230 | |
| Recurring financial income | 75 | €230 | - | -€230 | |
| Financial charges | 65/66B | €585 | €1,340 | +€755 | +129% |
| Recurring financial charges | 65 | €585 | €1,340 | +€755 | +129% |
| Profit (loss) for the period before taxes | 9903 | €868 | -€17,710 | -€18,578 | |
| Income taxes | 67/77 | €643 | €161 | -€482 | -75.0% |
| Profit (loss) for the period | 9904 | €225 | -€17,871 | -€18,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €225 | -€17,871 | -€18,096 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.