BePLUS LEARNING
Annual accounts 2025
micro format, filed on 29-06-2026, 32 days before the deadlineTurnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €160,000. Estimated: probably between €120,000 and €200,000.
Balance sheet
balance sheet total €337,501 on 31-12-2025in euro
in euro
Position in the sector
61.0%
Higher than 55% of 41,211 companies in 2025.
2.56
Higher than 58% of 39,782 companies in 2025.
16.2%
Higher than 54% of 40,303 companies in 2025.
Net result: middle half · Equity: middle half · Balance sheet total: middle half · Working capital: top quarter
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||
20/58 |
337,501 | 295,228 | 257,773 | 243,080 | 184,729 | 194,171 | 107,887 | 50,774 | 25,400 | |
21/28 |
153 | 666 | 1,800 | 1,449 | - | - | - | 303 | 757 | |
22/27 |
153 | 666 | 1,800 | 1,449 | - | - | - | 303 | 757 | |
24 |
153 | 666 | 1,800 | 1,449 | - | - | - | 303 | 757 | |
29/58 |
337,348 | 294,563 | 255,974 | 241,632 | 184,729 | 194,171 | 107,887 | 50,471 | 24,643 | |
40/41 |
19,247 | 36,043 | 19,064 | 120,429 | 28,397 | 64,951 | 28,967 | 11,743 | 11,877 | |
40 |
19,247 | 36,043 | 15,676 | 20,429 | 21,396 | 64,951 | 28,967 | 11,743 | 11,202 | |
41 |
- | - | 3,389 | 100,000 | 7,001 | - | - | - | 675 | |
50/53 |
220,215 | 145,715 | 40,415 | - | - | - | - | - | - | |
54/58 |
97,886 | 112,805 | 196,494 | 120,266 | 156,331 | 129,220 | 78,921 | 38,728 | 12,766 | |
490/1 |
- | - | - | 938 | - | - | - | - | - | |
| Balance sheet: equity and liabilities | ||||||||||
10/49 |
337,501 | 295,228 | 257,773 | 243,080 | 184,729 | 194,171 | 107,887 | 50,774 | 25,400 | |
10/15 |
205,910 | 246,301 | 233,372 | 212,284 | 161,111 | 128,536 | 58,631 | 26,900 | 8,182 | |
10/11 |
1,860 | 1,860 | 8,060 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | |
10 |
- | - | - | 6,200 | 6,200 | - | - | - | - | |
100 |
- | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | 12,400 | |
13 |
184,122 | 225,122 | 210,122 | 193,982 | 143,982 | 113,982 | 48,982 | 18,982 | 1,982 | |
130/1 |
- | - | - | 1,860 | 1,860 | 1,860 | - | - | - | |
130 |
- | - | - | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | 1,860 | |
133 |
184,122 | 225,122 | 210,122 | 192,122 | 142,122 | 112,122 | 47,122 | 17,122 | 122 | |
14 |
19,928 | 19,319 | 15,190 | 12,102 | 10,929 | 8,354 | 3,449 | 1,717 | - | |
17/49 |
131,591 | 48,927 | 24,401 | 30,796 | 23,618 | 65,635 | 49,256 | 23,874 | 17,218 | |
42/48 |
131,591 | 48,927 | 24,401 | 30,796 | 23,618 | 65,635 | 49,256 | 23,874 | 17,218 | |
44 |
3,072 | 2,424 | 3,324 | 5,952 | 6,572 | 17,322 | 9,521 | 4,392 | 4,479 | |
440/4 |
3,072 | 2,424 | 3,324 | 5,952 | 6,572 | 17,322 | 9,521 | 4,392 | 4,479 | |
46 |
- | - | - | - | - | - | 4,896 | - | - | |
45 |
29,053 | 18,003 | 7,190 | 24,844 | 16,528 | 47,874 | 29,310 | 12,357 | 5,780 | |
450/3 |
29,053 | 18,003 | 7,190 | 24,844 | 16,528 | 47,874 | 29,310 | 12,357 | 5,780 | |
47/48 |
99,466 | 28,500 | 13,887 | - | 517 | 439 | 5,529 | 7,126 | 6,959 | |
| Income statement | ||||||||||
9900 |
78,429 | 73,996 | 55,988 | 75,596 | 47,630 | 105,205 | 56,906 | 26,261 | 3,919 | |
630 |
513 | 1,134 | 567 | 414 | - | - | 303 | 454 | 606 | |
640/8 |
- | - | - | - | - | 2,154 | 6,094 | - | 150 | |
9901 |
77,916 | 72,862 | 55,421 | 75,182 | 47,630 | 103,051 | 50,509 | 25,807 | 3,163 | |
75/76B |
3,103 | 960 | 397 | 938 | 44 | 115 | 0 | 0 | - | |
75 |
3,103 | 960 | 397 | 938 | 44 | 115 | 0 | 0 | - | |
65/66B |
801 | 1,704 | 118 | 75 | 100 | 264 | 59 | 41 | 39 | |
65 |
801 | 1,704 | 118 | 75 | 100 | 264 | 59 | 41 | 39 | |
9903 |
80,219 | 72,118 | 55,699 | 76,045 | 47,574 | 102,902 | 50,450 | 25,766 | 3,124 | |
67/77 |
25,610 | 22,990 | 17,611 | 24,871 | 14,999 | 32,997 | 18,719 | 7,049 | 1,142 | |
9904 |
54,609 | 49,129 | 38,088 | 51,173 | 32,575 | 69,905 | 31,731 | 18,717 | 1,982 | |
9905 |
54,609 | 49,129 | 38,088 | 51,173 | 32,575 | 69,905 | 31,731 | 18,717 | 1,982 | |
| Appropriation of the result | ||||||||||
9906 |
73,928 | 64,319 | 50,190 | 62,102 | 40,929 | 73,354 | 33,449 | 18,717 | 1,982 | |
14P |
19,319 | 15,190 | 12,102 | 10,929 | 8,354 | - | - | - | - | |
791/2 |
95,000 | 30,000 | 18,860 | - | - | - | - | - | - | |
691/2 |
54,000 | 45,000 | 36,860 | 50,000 | 30,000 | 65,000 | 30,000 | 17,000 | 1,982 | |
691 |
- | - | 1,860 | - | - | - | - | - | - | |
6920 |
- | - | - | - | - | - | - | - | 1,860 | |
6921 |
54,000 | 45,000 | 35,000 | 50,000 | 30,000 | 65,000 | 30,000 | 17,000 | 122 | |
694/7 |
95,000 | 30,000 | 17,000 | - | - | - | - | - | - | |
694 |
95,000 | 30,000 | 17,000 | - | - | - | - | - | - | |
| Document | ||||||||||
The notes to these accounts have 4 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 29-06-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 29-06-2026 | 2026-00211545 | |
| 31-12-2024 | micro format | 25-07-2025 | 2025-00306216 | |
| 31-12-2023 | micro format | 16-07-2024 | 2024-00248342 | |
| 31-12-2022 | micro format | 27-06-2023 | 2023-00161462 | |
| 31-12-2021 | micro format | 28-06-2022 | 2022-20098073 | |
| 31-12-2020 | micro format | 17-06-2021 | 2021-20900418 | |
| 31-12-2019 | micro format | 09-07-2020 | 2020-28000548 | |
| 31-12-2018 | micro format | 30-08-2019 | 2019-59600059 | |
| 31-12-2017 | micro format | 13-09-2018 | 2018-63000007 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| 78,429 | 73,996 | 55,988 | 75,596 | - | - | 50,812 | 26,261 | 3,769 | ||
| 55,122 | 50,263 | 38,655 | 51,587 | - | - | 32,034 | 19,172 | 2,588 | ||
| 0 | 0 | 918 | 1,863 | - | - | 0 | 0 | 1,363 | ||
| -14,918 | -83,690 | 76,229 | -36,066 | 27,111 | 50,299 | 40,193 | 25,962 | - | ||
| 205,757 | 245,635 | 231,573 | 210,836 | 161,111 | 128,536 | 58,631 | 26,597 | 7,425 | ||
| 61.0% | 83.4% | 90.5% | 87.3% | 87.2% | 66.2% | 54.3% | 53.0% | 32.2% | ||
| 2.56 | 6.02 | 10.49 | 7.85 | 7.82 | 2.96 | 2.19 | 2.11 | 1.43 | ||
| 0.64 | 0.20 | 0.10 | 0.15 | 0.15 | 0.51 | 0.84 | 0.89 | 2.10 | ||
| 26.5% | 19.9% | 16.3% | 24.1% | 20.2% | 54.4% | 54.1% | 69.6% | 24.2% | ||
| 16.2% | 16.6% | 14.8% | 21.1% | 17.6% | 36.0% | 29.4% | 36.9% | 7.8% | ||
| 97.95 | 43.42 | over 100 | over 100 | - | - | - | - | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | - | - | €918 | €1,863 | - |
| €513 | €1,134 | €567 | €414 | - |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Insights on BePLUS LEARNING
The operating result for 2025 is 7% higher than in 2024 and the highest since 2020. It is the second rise in a row, after the fall in 2023.
Debt's share of the balance-sheet total rises from 16.6% to 39.0%. Equity is lower and debt is higher.