IMMO BEYMAN: 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.
IMMO BEYMAN
Largest movements
- Receivables within one year -€907
down €907 (-3.6%), from €25,036 to €24,128
of which Other amounts receivable: -€907
- Deferred charges and accrued income +€837
new in 2025: €837
- Cash -€377
down €377 (-79.3%), from €476 to €98
mainly Net result for the year (-€2,040) and Deferred charges and accrued income (-€837)
- Profit (loss) carried forward -€2,040
down €2,040 (-8.2%), from -€24,794 to -€26,834
- Trade debts +€1,797
up €1,797 (+54.8%), from €3,279 to €5,076
- Financial income -€7,246
down €7,246 (-100%), from €7,246 to €0
- Gross operating margin -€4,245
down €4,245, from €2,580 to -€1,665
- Financial charges -€1,414
down €1,414 (-79.1%), from €1,789 to €375
- Other operating charges -€799
down €799 (-100%), from €799 to €0
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 | €25,511 | €25,064 | -€447 | -1.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €25,511 | €25,064 | -€447 | -1.8% |
| Amounts receivable within one year | 40/41 | €25,036 | €24,128 | -€907 | -3.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €25,036 | €24,128 | -€907 | -3.6% |
| Cash at bank and in hand | 54/58 | €476 | €98 | -€377 | -79.3% |
| Deferred charges and accrued income | 490/1 | - | €837 | +€837 | |
| Total equity and liabilities | 10/49 | €25,511 | €25,064 | -€447 | -1.8% |
| Equity | 10/15 | €12,466 | €10,426 | -€2,040 | -16.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,860 | €24,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,794 | -€26,834 | -€2,040 | -8.2% |
| Amounts payable | 17/49 | €13,045 | €14,638 | +€1,593 | +12.2% |
| Amounts payable within one year | 42/48 | €13,045 | €14,638 | +€1,593 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,279 | €5,076 | +€1,797 | +54.8% |
| Suppliers | 440/4 | €3,279 | €5,076 | +€1,797 | +54.8% |
| Taxes, remuneration and social security | 45 | €204 | €0 | -€204 | -100% |
| Taxes | 450/3 | €204 | €0 | -€204 | -100% |
| Other amounts payable | 47/48 | €9,562 | €9,562 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €799 | €0 | -€799 | -100% |
| Non-recurring operating charges | 66A | €4,916 | €0 | -€4,916 | -100% |
| Gross operating margin | 9900 | €2,580 | -€1,665 | -€4,245 | |
| Operating profit (loss) | 9901 | -€3,134 | -€1,665 | +€1,469 | +46.9% |
| Financial income | 75/76B | €7,246 | €0 | -€7,246 | -100% |
| Recurring financial income | 75 | €7,246 | €0 | -€7,246 | -100% |
| Financial charges | 65/66B | €1,789 | €375 | -€1,414 | -79.1% |
| Recurring financial charges | 65 | €1,789 | €375 | -€1,414 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €2,323 | -€2,040 | -€4,363 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,323 | -€2,040 | -€4,363 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,323 | -€2,040 | -€4,363 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.