HT BEAM: 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.
HT BEAM
Largest movements
- Cash +€43,058
up €43,058 (+65.3%), from €65,944 to €109,002
mainly Current investments (+€40,000) and Net result for the year (+€31,323)
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables within one year -€6,645
down €6,645 (-51.2%), from €12,967 to €6,322
- Other debts +€31,323
up €31,323, from €0 to €31,323
- Reserves -€27,716
down €27,716 (-27.5%), from €100,899 to €73,183
- Tax, wage and social debts -€6,784
down €6,784 (-48.4%), from €14,020 to €7,236
- Gross operating margin +€2,605
up €2,605 (+6.8%), from €38,139 to €40,744
- Depreciation -€1,551
down €1,551 (-77.9%), from €1,991 to €441
- Taxes +€1,046
up €1,046 (+12.7%), from €8,201 to €9,247
- Financial income +€799
up €799 (+283%), from €282 to €1,081
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.
Derived cash bridge
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 | €120,183 | €116,858 | -€3,325 | -2.8% |
| Fixed assets | 21/28 | €1,093 | €652 | -€441 | -40.3% |
| Tangible fixed assets | 22/27 | €1,093 | €652 | -€441 | -40.3% |
| Furniture and vehicles | 24 | €1,093 | €652 | -€441 | -40.3% |
| Current assets | 29/58 | €119,090 | €116,205 | -€2,884 | -2.4% |
| Amounts receivable within one year | 40/41 | €12,967 | €6,322 | -€6,645 | -51.2% |
| Trade receivables | 40 | €12,967 | €6,322 | -€6,645 | -51.2% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €65,944 | €109,002 | +€43,058 | +65.3% |
| Deferred charges and accrued income | 490/1 | €179 | €881 | +€702 | +392% |
| Total equity and liabilities | 10/49 | €120,183 | €116,858 | -€3,325 | -2.8% |
| Equity | 10/15 | €105,899 | €78,183 | -€27,716 | -26.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,899 | €73,183 | -€27,716 | -27.5% |
| Distributable reserves | 133 | €100,899 | €73,183 | -€27,716 | -27.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,284 | €38,675 | +€24,391 | +171% |
| Amounts payable within one year | 42/48 | €14,020 | €38,559 | +€24,539 | +175% |
| Taxes, remuneration and social security | 45 | €14,020 | €7,236 | -€6,784 | -48.4% |
| Taxes | 450/3 | €14,020 | €7,236 | -€6,784 | -48.4% |
| Other amounts payable | 47/48 | €0 | €31,323 | +€31,323 | |
| Accrued charges and deferred income | 492/3 | €264 | €116 | -€147 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €441 | -€1,551 | -77.9% |
| Other operating charges | 640/8 | €404 | €735 | +€331 | +82.0% |
| Gross operating margin | 9900 | €38,139 | €40,744 | +€2,605 | +6.8% |
| Operating profit (loss) | 9901 | €35,744 | €39,568 | +€3,824 | +10.7% |
| Financial income | 75/76B | €282 | €1,081 | +€799 | +283% |
| Recurring financial income | 75 | €282 | €1,081 | +€799 | +283% |
| Financial charges | 65/66B | €109 | €80 | -€29 | -26.4% |
| Recurring financial charges | 65 | €109 | €80 | -€29 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €35,918 | €40,569 | +€4,652 | +13.0% |
| Income taxes | 67/77 | €8,201 | €9,247 | +€1,046 | +12.7% |
| Profit (loss) for the period | 9904 | €27,716 | €31,323 | +€3,606 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,716 | €31,323 | +€3,606 | +13.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.