Beys SMB: 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.
Beys SMB
Largest movements
- Tangible fixed assets -€46,304
down €46,304 (-20.9%), from €221,721 to €175,416
of which Plant, machinery and equipment: -€37,800
- Cash +€18,865
up €18,865 (+17.5%), from €107,813 to €126,678
mainly Depreciation (+€46,304) and Trade debts (+€6,016)
- Receivables within one year +€5,475
up €5,475 (+70.8%), from €7,730 to €13,205
of which Trade receivables: +€5,412
- Reserves -€23,433
down €23,433 (-54.1%), from €43,345 to €19,912
- Trade debts +€6,016
up €6,016 (+24,587%), from €24 to €6,041
- Other debts -€4,547
down €4,547 (-5.1%), from €88,894 to €84,347
- Gross operating margin -€18,268
down €18,268 (-43.5%), from €41,987 to €23,719
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,263 | €315,299 | -€21,964 | -6.5% |
| Fixed assets | 21/28 | €221,721 | €175,416 | -€46,304 | -20.9% |
| Tangible fixed assets | 22/27 | €221,721 | €175,416 | -€46,304 | -20.9% |
| Land and buildings | 22 | €169,382 | €160,909 | -€8,473 | -5.0% |
| Plant, machinery and equipment | 23 | €52,307 | €14,507 | -€37,800 | -72.3% |
| Furniture and vehicles | 24 | €31 | - | -€31 | |
| Current assets | 29/58 | €115,542 | €139,883 | +€24,341 | +21.1% |
| Amounts receivable within one year | 40/41 | €7,730 | €13,205 | +€5,475 | +70.8% |
| Trade receivables | 40 | €7,188 | €12,600 | +€5,412 | +75.3% |
| Other amounts receivable | 41 | €542 | €605 | +€63 | +11.7% |
| Cash at bank and in hand | 54/58 | €107,813 | €126,678 | +€18,865 | +17.5% |
| Total equity and liabilities | 10/49 | €337,263 | €315,299 | -€21,964 | -6.5% |
| Equity | 10/15 | €248,345 | €224,912 | -€23,433 | -9.4% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Reserves | 13 | €43,345 | €19,912 | -€23,433 | -54.1% |
| Distributable reserves | 133 | €43,345 | €19,912 | -€23,433 | -54.1% |
| Amounts payable | 17/49 | €88,918 | €90,388 | +€1,469 | +1.7% |
| Amounts payable within one year | 42/48 | €88,918 | €90,388 | +€1,469 | +1.7% |
| Trade debts | 44 | €24 | €6,041 | +€6,016 | +24,587% |
| Suppliers | 440/4 | €24 | €6,041 | +€6,016 | +24,587% |
| Other amounts payable | 47/48 | €88,894 | €84,347 | -€4,547 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,620 | €46,304 | -€315 | -0.7% |
| Other operating charges | 640/8 | €728 | €817 | +€89 | +12.2% |
| Gross operating margin | 9900 | €41,987 | €23,719 | -€18,268 | -43.5% |
| Operating profit (loss) | 9901 | -€5,361 | -€23,402 | -€18,041 | -337% |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | -€5,361 | -€23,433 | -€18,072 | -337% |
| Profit (loss) for the period | 9904 | -€5,361 | -€23,433 | -€18,072 | -337% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,361 | -€23,433 | -€18,072 | -337% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.