BEYY: 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.
BEYY
Largest movements
- Cash -€261
down €261 (-13.1%), from €1,995 to €1,735
mainly Other debts (-€1,750) and Trade debts (-€1,392)
- Stocks and contracts +€120
up €120 (+19.8%), from €609 to €729
- Profit (loss) carried forward +€2,356
up €2,356 (+13.2%), from -€17,835 to -€15,479
- Other debts -€1,750
down €1,750 (-45.4%), from €3,851 to €2,101
- Trade debts -€1,392
down €1,392 (-76.3%), from €1,825 to €433
- Tax, wage and social debts +€646
up €646 (+27.3%), from €2,363 to €3,009
- Gross operating margin +€3,074
up €3,074 (+221.0%), from €1,391 to €4,464
- Taxes +€1,260
new in 2026: €1,260
- Other operating charges +€425
new in 2026: €425
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.
Cash bridge derived
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 | €2,604 | €2,463 | -€141 | -5.4% |
| Current assets | 29/58 | €2,604 | €2,463 | -€141 | -5.4% |
| Stocks and contracts in progress | 3 | €609 | €729 | +€120 | +19.8% |
| Stocks | 30/36 | €609 | €729 | +€120 | +19.8% |
| Cash at bank and in hand | 54/58 | €1,995 | €1,735 | -€261 | -13.1% |
| Total equity and liabilities | 10/49 | €2,604 | €2,463 | -€141 | -5.4% |
| Equity | 10/15 | -€5,435 | -€3,079 | +€2,356 | +43.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,835 | -€15,479 | +€2,356 | +13.2% |
| Amounts payable | 17/49 | €8,039 | €5,542 | -€2,497 | -31.1% |
| Amounts payable within one year | 42/48 | €8,039 | €5,542 | -€2,497 | -31.1% |
| Trade debts | 44 | €1,825 | €433 | -€1,392 | -76.3% |
| Suppliers | 440/4 | €1,825 | €433 | -€1,392 | -76.3% |
| Taxes, remuneration and social security | 45 | €2,363 | €3,009 | +€646 | +27.3% |
| Taxes | 450/3 | €2,363 | €3,009 | +€646 | +27.3% |
| Other amounts payable | 47/48 | €3,851 | €2,101 | -€1,750 | -45.4% |
| Other operating charges | 640/8 | - | €425 | +€425 | |
| Gross operating margin | 9900 | €1,391 | €4,464 | +€3,074 | +221.0% |
| Operating profit (loss) | 9901 | €1,391 | €4,040 | +€2,649 | +190.4% |
| Financial charges | 65/66B | €385 | €424 | +€39 | +10.1% |
| Recurring financial charges | 65 | €385 | €424 | +€39 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,006 | €3,616 | +€2,610 | +259.4% |
| Income taxes | 67/77 | - | €1,260 | +€1,260 | |
| Profit (loss) for the period | 9904 | €1,006 | €2,356 | +€1,350 | +134.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | €2,356 | +€1,350 | +134.2% |
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 10 October 2026 via checked.be.