CHEZ BEA: 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.
CHEZ BEA
Largest movements
- Cash -€5,784
down €5,784 (-9.7%), from €59,914 to €54,131
mainly Net result for the year (-€4,615) and Tax, wage and social debts (-€1,038)
- Reserves -€4,000
down €4,000 (-7.5%), from €53,099 to €49,099
of which Distributable reserves: -€4,000
- Tax, wage and social debts -€1,038
down €1,038 (-21.0%), from €4,932 to €3,894
of which Remuneration and social security: -€643
- Gross operating margin -€11,052
down €11,052 (-25.6%), from €43,246 to €32,194
- Taxes -€2,309
down €2,309 (-100.0%), from €2,309 to €0
- Other operating charges -€1,113
down €1,113 (-23.7%), from €4,706 to €3,593
- Staff costs +€778
up €778 (+2.4%), from €32,230 to €33,008
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 | €66,658 | €60,924 | -€5,734 | -8.6% |
| Fixed assets | 21/28 | €733 | €508 | -€226 | -30.8% |
| Tangible fixed assets | 22/27 | €733 | €508 | -€226 | -30.8% |
| Other tangible fixed assets | 26 | €733 | €508 | -€226 | -30.8% |
| Current assets | 29/58 | €65,925 | €60,416 | -€5,508 | -8.4% |
| Stocks and contracts in progress | 3 | €3,724 | €3,471 | -€253 | -6.8% |
| Stocks | 30/36 | €3,724 | €3,471 | -€253 | -6.8% |
| Amounts receivable within one year | 40/41 | €1,975 | €2,105 | +€131 | +6.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,975 | €2,105 | +€131 | +6.6% |
| Cash at bank and in hand | 54/58 | €59,914 | €54,131 | -€5,784 | -9.7% |
| Deferred charges and accrued income | 490/1 | €312 | €710 | +€398 | +127.5% |
| Total equity and liabilities | 10/49 | €66,658 | €60,924 | -€5,734 | -8.6% |
| Equity | 10/15 | €60,063 | €55,447 | -€4,615 | -7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,099 | €49,099 | -€4,000 | -7.5% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €51,599 | €47,599 | -€4,000 | -7.8% |
| Profit (loss) carried forward | 14 | €763 | €148 | -€615 | -80.6% |
| Amounts payable | 17/49 | €6,595 | €5,477 | -€1,119 | -17.0% |
| Amounts payable within one year | 42/48 | €6,182 | €5,477 | -€706 | -11.4% |
| Trade debts | 44 | €881 | €1,421 | +€539 | +61.2% |
| Suppliers | 440/4 | €881 | €1,421 | +€539 | +61.2% |
| Taxes, remuneration and social security | 45 | €4,932 | €3,894 | -€1,038 | -21.0% |
| Taxes | 450/3 | €1,265 | €870 | -€395 | -31.2% |
| Remuneration and social security | 454/9 | €3,667 | €3,024 | -€643 | -17.5% |
| Other amounts payable | 47/48 | €369 | €162 | -€207 | -56.1% |
| Accrued charges and deferred income | 492/3 | €413 | €0 | -€413 | -100.0% |
| Remuneration, social security and pensions | 62 | €32,230 | €33,008 | +€778 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €226 | = | 0.0% |
| Other operating charges | 640/8 | €4,706 | €3,593 | -€1,113 | -23.7% |
| Gross operating margin | 9900 | €43,246 | €32,194 | -€11,052 | -25.6% |
| Operating profit (loss) | 9901 | €6,084 | -€4,633 | -€10,716 | |
| Financial income | 75/76B | €124 | €81 | -€43 | -34.7% |
| Recurring financial income | 75 | €124 | €81 | -€43 | -34.7% |
| Financial charges | 65/66B | €299 | €64 | -€235 | -78.7% |
| Recurring financial charges | 65 | €299 | €64 | -€235 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €5,909 | -€4,615 | -€10,524 | |
| Income taxes | 67/77 | €2,309 | €0 | -€2,309 | -100.0% |
| Profit (loss) for the period | 9904 | €3,599 | -€4,615 | -€8,214 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,599 | -€4,615 | -€8,214 |
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.