BEEGAL: 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.
BEEGAL
Largest movements
- Receivables within one year -€21,764
down €21,764 (-97.9%), from €22,238 to €474
of which Trade receivables: -€17,450
- Tangible fixed assets -€20,355
down €20,355 (-12.1%), from €168,151 to €147,796
of which Other tangible fixed assets: -€17,824
- Short-term financial debts -€16,897
down €16,897 (-73.9%), from €22,880 to €5,983
- Debts after one year -€9,279
down €9,279 (-7.5%), from €123,853 to €114,575
- Tax, wage and social debts -€8,955
down €8,955 (-60.8%), from €14,723 to €5,768
of which Taxes: -€8,475
- Profit (loss) carried forward -€4,726
down €4,726 (-20.8%), from -€22,742 to -€27,468
- Trade debts -€2,401
down €2,401 (-45.7%), from €5,255 to €2,855
- Turnover -€51,952
down €51,952 (-32.2%), from €161,497 to €109,545
- Purchases and services -€34,606
down €34,606 (-28.1%), from €123,218 to €88,613
- Gross operating margin -€21,219
down €21,219 (-47.2%), from €44,957 to €23,738
- Depreciation -€9,017
down €9,017 (-30.5%), from €29,540 to €20,523
- Taxes -€3,831
down €3,831 (-84.9%), from €4,511 to €680
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 | €207,197 | €165,101 | -€42,095 | -20.3% |
| Fixed assets | 21/28 | €168,151 | €147,796 | -€20,355 | -12.1% |
| Tangible fixed assets | 22/27 | €168,151 | €147,796 | -€20,355 | -12.1% |
| Land and buildings | 22 | €37,430 | €35,919 | -€1,511 | -4.0% |
| Furniture and vehicles | 24 | €2,870 | €1,851 | -€1,019 | -35.5% |
| Other tangible fixed assets | 26 | €127,851 | €110,027 | -€17,824 | -13.9% |
| Current assets | 29/58 | €39,046 | €17,305 | -€21,741 | -55.7% |
| Amounts receivable after more than one year | 29 | €15,523 | €15,523 | = | 0.0% |
| Other amounts receivable | 291 | €15,523 | €15,523 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,238 | €474 | -€21,764 | -97.9% |
| Trade receivables | 40 | €17,743 | €293 | -€17,450 | -98.3% |
| Other amounts receivable | 41 | €4,495 | €180 | -€4,315 | -96.0% |
| Cash at bank and in hand | 54/58 | €36 | €42 | +€6 | +16.8% |
| Deferred charges and accrued income | 490/1 | €1,249 | €1,267 | +€18 | +1.4% |
| Total equity and liabilities | 10/49 | €207,197 | €165,101 | -€42,095 | -20.3% |
| Equity | 10/15 | €31,368 | €26,642 | -€4,726 | -15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,910 | €47,910 | = | 0.0% |
| Distributable reserves | 133 | €47,910 | €47,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,742 | -€27,468 | -€4,726 | -20.8% |
| Amounts payable | 17/49 | €175,829 | €138,459 | -€37,370 | -21.3% |
| Amounts payable after more than one year | 17 | €123,853 | €114,575 | -€9,279 | -7.5% |
| Financial debts | 170/4 | €123,853 | €114,575 | -€9,279 | -7.5% |
| Amounts payable within one year | 42/48 | €51,975 | €23,884 | -€28,091 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €9,116 | €9,279 | +€162 | +1.8% |
| Financial debts | 43 | €22,880 | €5,983 | -€16,897 | -73.9% |
| Credit institutions | 430/8 | €22,880 | €5,983 | -€16,897 | -73.9% |
| Trade debts | 44 | €5,255 | €2,855 | -€2,401 | -45.7% |
| Suppliers | 440/4 | €5,255 | €2,855 | -€2,401 | -45.7% |
| Taxes, remuneration and social security | 45 | €14,723 | €5,768 | -€8,955 | -60.8% |
| Taxes | 450/3 | €14,243 | €5,768 | -€8,475 | -59.5% |
| Remuneration and social security | 454/9 | €480 | - | -€480 | |
| Turnover | 70 | €161,497 | €109,545 | -€51,952 | -32.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,218 | €88,613 | -€34,606 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,540 | €20,523 | -€9,017 | -30.5% |
| Other operating charges | 640/8 | €2,146 | €989 | -€1,156 | -53.9% |
| Non-recurring operating charges | 66A | - | €1,124 | +€1,124 | |
| Gross operating margin | 9900 | €44,957 | €23,738 | -€21,219 | -47.2% |
| Operating profit (loss) | 9901 | €13,271 | €1,102 | -€12,170 | -91.7% |
| Financial charges | 65/66B | €6,021 | €5,148 | -€874 | -14.5% |
| Recurring financial charges | 65 | €6,021 | €5,148 | -€874 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €7,250 | -€4,046 | -€11,296 | |
| Income taxes | 67/77 | €4,511 | €680 | -€3,831 | -84.9% |
| Profit (loss) for the period | 9904 | €2,739 | -€4,726 | -€7,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,739 | -€4,726 | -€7,465 |
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 1 November 2026 via checked.be.