Le Beguinage: 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.
Le Beguinage
Largest movements
- Cash +€12,389
up €12,389 (+272%), from €4,559 to €16,948
mainly Depreciation (+€12,625) and Net result for the year (+€6,769)
- Tangible fixed assets -€11,937
down €11,937 (-1.8%), from €663,194 to €651,257
of which Assets under construction and advance payments: -€502,698
- Trade debts -€7,372
down €7,372 (-85.3%), from €8,642 to €1,270
- Profit (loss) carried forward +€6,769
up €6,769 (+15.9%), from -€42,485 to -€35,716
- Gross operating margin +€29,265
up €29,265, from -€9,307 to €19,957
- Depreciation +€6,214
up €6,214 (+96.9%), from €6,411 to €12,625
- Other operating charges -€3,867
down €3,867 (-90.1%), from €4,290 to €423
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 | €670,347 | €672,814 | +€2,468 | +0.4% |
| Formation expenses | 20 | €1,052 | €535 | -€517 | -49.1% |
| Fixed assets | 21/28 | €663,194 | €651,257 | -€11,937 | -1.8% |
| Tangible fixed assets | 22/27 | €663,194 | €651,257 | -€11,937 | -1.8% |
| Land and buildings | 22 | €160,497 | €651,257 | +€490,761 | +306% |
| Assets under construction and advance payments | 27 | €502,698 | €0 | -€502,698 | -100% |
| Current assets | 29/58 | €6,100 | €21,022 | +€14,921 | +245% |
| Amounts receivable within one year | 40/41 | €1,089 | €3,609 | +€2,520 | +231% |
| Trade receivables | 40 | - | €2,520 | +€2,520 | |
| Other amounts receivable | 41 | €1,089 | €1,089 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,559 | €16,948 | +€12,389 | +272% |
| Deferred charges and accrued income | 490/1 | €452 | €465 | +€12 | +2.8% |
| Total equity and liabilities | 10/49 | €670,347 | €672,814 | +€2,468 | +0.4% |
| Equity | 10/15 | €657,535 | €664,304 | +€6,769 | +1.0% |
| Contributions | 10/11 | €700,020 | €700,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,485 | -€35,716 | +€6,769 | +15.9% |
| Amounts payable | 17/49 | €12,812 | €8,511 | -€4,301 | -33.6% |
| Amounts payable within one year | 42/48 | €12,812 | €8,511 | -€4,301 | -33.6% |
| Trade debts | 44 | €8,642 | €1,270 | -€7,372 | -85.3% |
| Suppliers | 440/4 | €8,642 | €1,270 | -€7,372 | -85.3% |
| Advances received on contracts in progress | 46 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | €4,170 | €5,091 | +€921 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,411 | €12,625 | +€6,214 | +96.9% |
| Other operating charges | 640/8 | €4,290 | €423 | -€3,867 | -90.1% |
| Gross operating margin | 9900 | -€9,307 | €19,957 | +€29,265 | |
| Operating profit (loss) | 9901 | -€20,009 | €6,909 | +€26,918 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €140 | €140 | +€0 | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,149 | €6,769 | +€26,918 | |
| Profit (loss) for the period | 9904 | -€20,149 | €6,769 | +€26,918 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,149 | €6,769 | +€26,918 |
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 30 October 2026 via checked.be.