THE BEAST: 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.
THE BEAST
Largest movements
- Cash -€14,578
down €14,578 (-86.3%), from €16,893 to €2,315
mainly Net result for the year (-€20,842) and Deferred charges and accrued income (-€149)
- Receivables within one year -€5,286
down €5,286 (-4.9%), from €108,310 to €103,024
- Profit (loss) carried forward -€20,842
down €20,842 (-110.1%), from -€18,932 to -€39,774
- Gross operating margin -€1,419
down €1,419 (-7.9%), from -€18,005 to -€19,424
- Other operating charges +€527
up €527 (+71.9%), from €732 to €1,259
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 | €125,203 | €105,488 | -€19,715 | -15.7% |
| Current assets | 29/58 | €125,203 | €105,488 | -€19,715 | -15.7% |
| Amounts receivable within one year | 40/41 | €108,310 | €103,024 | -€5,286 | -4.9% |
| Other amounts receivable | 41 | €108,310 | €103,024 | -€5,286 | -4.9% |
| Cash at bank and in hand | 54/58 | €16,893 | €2,315 | -€14,578 | -86.3% |
| Deferred charges and accrued income | 490/1 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €125,203 | €105,488 | -€19,715 | -15.7% |
| Equity | 10/15 | €124,823 | €103,981 | -€20,842 | -16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,155 | €125,155 | = | 0.0% |
| Distributable reserves | 133 | €125,155 | €125,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,932 | -€39,774 | -€20,842 | -110.1% |
| Amounts payable | 17/49 | €381 | €1,507 | +€1,127 | +296.1% |
| Amounts payable within one year | 42/48 | €381 | €1,507 | +€1,127 | +296.1% |
| Trade debts | 44 | €381 | €1,507 | +€1,127 | +296.1% |
| Suppliers | 440/4 | €381 | €1,507 | +€1,127 | +296.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €732 | €1,259 | +€527 | +71.9% |
| Gross operating margin | 9900 | -€18,005 | -€19,424 | -€1,419 | -7.9% |
| Operating profit (loss) | 9901 | -€18,737 | -€20,683 | -€1,945 | -10.4% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €195 | €165 | -€30 | -15.2% |
| Recurring financial charges | 65 | €195 | €165 | -€30 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,932 | -€20,842 | -€1,910 | -10.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€18,932 | -€20,842 | -€1,910 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,932 | -€20,842 | -€1,910 | -10.1% |
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 8 October 2026 via checked.be.