PLAN 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.
PLAN BEA
Largest movements
- Cash -€47,193
down €47,193 (-85.8%), from €55,006 to €7,813
mainly Investment in fixed assets (net) (-€67,804) and Net result for the year (-€53,962)
- Tangible fixed assets +€45,553
up €45,553 (+9.4%), from €483,739 to €529,292
of which Plant, machinery and equipment: +€44,728
- Profit (loss) carried forward -€53,962
down €53,962 (-109.6%), from -€49,217 to -€103,179
- Other debts +€50,000
up €50,000 (+8.8%), from €570,084 to €620,084
- Staff costs +€9,602
up €9,602 (+110.0%), from €8,729 to €18,331
- Depreciation +€4,346
up €4,346 (+24.3%), from €17,905 to €22,251
- Financial income -€3,575
down €3,575 (-83.8%), from €4,264 to €689
of which Financial income: -€3,575
- Gross operating margin -€2,832
down €2,832 (-25.3%), from -€11,205 to -€14,037
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 | €544,309 | €541,535 | -€2,774 | -0.5% |
| Fixed assets | 21/28 | €484,007 | €529,560 | +€45,553 | +9.4% |
| Tangible fixed assets | 22/27 | €483,739 | €529,292 | +€45,553 | +9.4% |
| Plant, machinery and equipment | 23 | €483,739 | €528,467 | +€44,728 | +9.2% |
| Furniture and vehicles | 24 | - | €825 | +€825 | |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €60,302 | €11,975 | -€48,327 | -80.1% |
| Amounts receivable within one year | 40/41 | €5,296 | €4,161 | -€1,135 | -21.4% |
| Trade receivables | 40 | €4,014 | €2,049 | -€1,965 | -49.0% |
| Other amounts receivable | 41 | €1,282 | €2,112 | +€830 | +64.7% |
| Cash at bank and in hand | 54/58 | €55,006 | €7,813 | -€47,193 | -85.8% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €544,309 | €541,535 | -€2,774 | -0.5% |
| Equity | 10/15 | -€27,217 | -€81,179 | -€53,962 | -198.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,217 | -€103,179 | -€53,962 | -109.6% |
| Amounts payable | 17/49 | €571,526 | €622,714 | +€51,188 | +9.0% |
| Amounts payable within one year | 42/48 | €571,526 | €622,714 | +€51,188 | +9.0% |
| Trade debts | 44 | €42 | €1,775 | +€1,733 | +4126.2% |
| Suppliers | 440/4 | €42 | €1,775 | +€1,733 | +4126.2% |
| Taxes, remuneration and social security | 45 | €1,400 | €855 | -€545 | -38.9% |
| Remuneration and social security | 454/9 | €1,400 | €855 | -€545 | -38.9% |
| Other amounts payable | 47/48 | €570,084 | €620,084 | +€50,000 | +8.8% |
| Remuneration, social security and pensions | 62 | €8,729 | €18,331 | +€9,602 | +110.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,905 | €22,251 | +€4,346 | +24.3% |
| Gross operating margin | 9900 | -€11,205 | -€14,037 | -€2,832 | -25.3% |
| Operating profit (loss) | 9901 | -€37,839 | -€54,619 | -€16,780 | -44.3% |
| Financial income | 75/76B | €4,264 | €689 | -€3,575 | -83.8% |
| Recurring financial income | 75 | €4,264 | €689 | -€3,575 | -83.8% |
| Non-recurring financial income | 76B | - | €689 | +€689 | |
| Financial charges | 65/66B | €100 | €32 | -€68 | -68.0% |
| Recurring financial charges | 65 | €100 | €32 | -€68 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,675 | -€53,962 | -€20,287 | -60.2% |
| Profit (loss) for the period | 9904 | -€33,675 | -€53,962 | -€20,287 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,675 | -€53,962 | -€20,287 | -60.2% |
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 30 September 2026 via checked.be.