100%BE: 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.
100%BE
Largest movements
- Receivables within one year +€11,106
up €11,106 (+42.3%), from €26,263 to €37,370
of which Trade receivables: +€9,569
- Stocks and contracts -€5,589
down €5,589 (-15.6%), from €35,890 to €30,301
- Tangible fixed assets +€987
up €987 (+19.6%), from €5,032 to €6,018
of which Furniture and vehicles: +€1,600
- Other debts +€17,727
up €17,727 (+547%), from €3,239 to €20,966
- Trade debts -€12,466
down €12,466 (-41.9%), from €29,754 to €17,288
- Tax, wage and social debts +€7,869
up €7,869 (+120%), from €6,568 to €14,437
of which Taxes: +€8,482
- Reserves -€7,533
down €7,533 (-32.2%), from €23,375 to €15,842
- Accrued charges and deferred income +€950
new in 2025: €950
- Gross operating margin +€24,313
up €24,313 (+391%), from €6,211 to €30,525
- Taxes +€5,077
up €5,077 (+1,820%), from €279 to €5,356
- Other operating charges +€3,168
up €3,168 (+311%), from €1,020 to €4,188
- Staff costs -€1,199
down €1,199 (-10.5%), from €11,397 to €10,198
- Depreciation +€474
up €474 (+72.0%), from €659 to €1,132
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 | €75,469 | €82,016 | +€6,547 | +8.7% |
| Fixed assets | 21/28 | €6,872 | €7,858 | +€987 | +14.4% |
| Tangible fixed assets | 22/27 | €5,032 | €6,018 | +€987 | +19.6% |
| Furniture and vehicles | 24 | €450 | €2,050 | +€1,600 | +356% |
| Other tangible fixed assets | 26 | €4,582 | €3,969 | -€613 | -13.4% |
| Financial fixed assets | 28 | €1,840 | €1,840 | = | 0.0% |
| Current assets | 29/58 | €68,598 | €74,158 | +€5,560 | +8.1% |
| Stocks and contracts in progress | 3 | €35,890 | €30,301 | -€5,589 | -15.6% |
| Stocks | 30/36 | €35,890 | €30,301 | -€5,589 | -15.6% |
| Amounts receivable within one year | 40/41 | €26,263 | €37,370 | +€11,106 | +42.3% |
| Trade receivables | 40 | €4,640 | €14,209 | +€9,569 | +206% |
| Other amounts receivable | 41 | €21,624 | €23,161 | +€1,537 | +7.1% |
| Cash at bank and in hand | 54/58 | €5,994 | €6,006 | +€11 | +0.2% |
| Deferred charges and accrued income | 490/1 | €450 | €482 | +€31 | +7.0% |
| Total equity and liabilities | 10/49 | €75,469 | €82,016 | +€6,547 | +8.7% |
| Equity | 10/15 | €35,907 | €28,374 | -€7,533 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,375 | €15,842 | -€7,533 | -32.2% |
| Distributable reserves | 133 | €23,375 | €15,842 | -€7,533 | -32.2% |
| Profit (loss) carried forward | 14 | -€6,068 | -€6,068 | = | 0.0% |
| Amounts payable | 17/49 | €39,562 | €53,642 | +€14,079 | +35.6% |
| Amounts payable within one year | 42/48 | €39,562 | €52,692 | +€13,129 | +33.2% |
| Trade debts | 44 | €29,754 | €17,288 | -€12,466 | -41.9% |
| Suppliers | 440/4 | €29,754 | €17,288 | -€12,466 | -41.9% |
| Taxes, remuneration and social security | 45 | €6,568 | €14,437 | +€7,869 | +120% |
| Taxes | 450/3 | €3,003 | €11,486 | +€8,482 | +282% |
| Remuneration and social security | 454/9 | €3,565 | €2,952 | -€613 | -17.2% |
| Other amounts payable | 47/48 | €3,239 | €20,966 | +€17,727 | +547% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Remuneration, social security and pensions | 62 | €11,397 | €10,198 | -€1,199 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €1,132 | +€474 | +72.0% |
| Other operating charges | 640/8 | €1,020 | €4,188 | +€3,168 | +311% |
| Gross operating margin | 9900 | €6,211 | €30,525 | +€24,313 | +391% |
| Operating profit (loss) | 9901 | -€6,864 | €15,006 | +€21,870 | |
| Financial income | 75/76B | €1,226 | €925 | -€301 | -24.5% |
| Recurring financial income | 75 | €1,226 | €925 | -€301 | -24.5% |
| Financial charges | 65/66B | €151 | €381 | +€230 | +152% |
| Recurring financial charges | 65 | €151 | €381 | +€230 | +152% |
| Profit (loss) for the period before taxes | 9903 | -€5,789 | €15,550 | +€21,339 | |
| Income taxes | 67/77 | €279 | €5,356 | +€5,077 | +1,820% |
| Profit (loss) for the period | 9904 | -€6,068 | €10,194 | +€16,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,068 | €10,194 | +€16,262 |
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 13 October 2026 via checked.be.