BEYSEN: 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.
BEYSEN
Largest movements
- Cash -€1,374
down €1,374 (-94.7%), from €1,450 to €77
mainly Net result for the year (-€13,476) and Tax, wage and social debts (-€947)
- Tangible fixed assets -€797
down €797 (-34.7%), from €2,295 to €1,498
- Receivables within one year -€427
down €427 (-85.3%), from €501 to €74
- Formation expenses -€233
down €233 (-30.9%), from €753 to €521
- Profit (loss) carried forward -€13,476
down €13,476 (-2398.1%), from -€562 to -€14,038
- Other debts +€11,633
new in 2025: €11,633
- Tax, wage and social debts -€947
down €947 (-37.6%), from €2,520 to €1,573
- Turnover -€65,362
down €65,362 (-97.6%), from €66,962 to €1,600
- Purchases and services -€34,472
down €34,472 (-71.9%), from €47,930 to €13,458
- Gross operating margin -€31,233
down €31,233, from €19,376 to -€11,858
- Other operating charges -€14,167
down €14,167 (-96.2%), from €14,729 to €562
- Financial charges -€2,296
down €2,296 (-98.3%), from €2,337 to €40
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 | €4,999 | €2,169 | -€2,830 | -56.6% |
| Formation expenses | 20 | €753 | €521 | -€233 | -30.9% |
| Fixed assets | 21/28 | €2,295 | €1,498 | -€797 | -34.7% |
| Tangible fixed assets | 22/27 | €2,295 | €1,498 | -€797 | -34.7% |
| Furniture and vehicles | 24 | €2,295 | €1,498 | -€797 | -34.7% |
| Current assets | 29/58 | €1,951 | €150 | -€1,801 | -92.3% |
| Amounts receivable within one year | 40/41 | €501 | €74 | -€427 | -85.3% |
| Other amounts receivable | 41 | €501 | €74 | -€427 | -85.3% |
| Cash at bank and in hand | 54/58 | €1,450 | €77 | -€1,374 | -94.7% |
| Total equity and liabilities | 10/49 | €4,999 | €2,169 | -€2,830 | -56.6% |
| Equity | 10/15 | €2,438 | -€11,038 | -€13,476 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€562 | -€14,038 | -€13,476 | -2398.1% |
| Amounts payable | 17/49 | €2,561 | €13,207 | +€10,646 | +415.7% |
| Amounts payable within one year | 42/48 | €2,561 | €13,207 | +€10,646 | +415.7% |
| Trade debts | 44 | €41 | - | -€41 | |
| Suppliers | 440/4 | €41 | - | -€41 | |
| Taxes, remuneration and social security | 45 | €2,520 | €1,573 | -€947 | -37.6% |
| Taxes | 450/3 | €2,520 | €1,573 | -€947 | -37.6% |
| Other amounts payable | 47/48 | - | €11,633 | +€11,633 | |
| Turnover | 70 | €66,962 | €1,600 | -€65,362 | -97.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,930 | €13,458 | -€34,472 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,302 | €1,029 | -€273 | -20.9% |
| Other operating charges | 640/8 | €14,729 | €562 | -€14,167 | -96.2% |
| Gross operating margin | 9900 | €19,376 | -€11,858 | -€31,233 | |
| Operating profit (loss) | 9901 | €3,345 | -€13,449 | -€16,793 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €2,337 | €40 | -€2,296 | -98.3% |
| Recurring financial charges | 65 | €2,337 | €40 | -€2,296 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | €1,025 | -€13,489 | -€14,514 | |
| Income taxes | 67/77 | €1,587 | -€14 | -€1,600 | |
| Profit (loss) for the period | 9904 | -€562 | -€13,476 | -€12,914 | -2298.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€562 | -€13,476 | -€12,914 | -2298.1% |
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 6 October 2026 via checked.be.