123Beheer: 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.
123Beheer
Largest movements
- Tangible fixed assets +€28,891
up €28,891 (+277.4%), from €10,415 to €39,306
of which Furniture and vehicles: +€31,245
- Cash -€12,590
down €12,590 (-25.1%), from €50,185 to €37,595
mainly Investment in fixed assets (net) (-€33,229) and Tax, wage and social debts (-€5,425)
- Receivables within one year -€1,358
down €1,358 (-89.9%), from €1,510 to €153
- Reserves +€22,288
up €22,288 (+69.1%), from €32,265 to €54,553
- Tax, wage and social debts -€5,425
down €5,425 (-93.5%), from €5,803 to €379
- Trade debts -€1,920
down €1,920 (-71.8%), from €2,675 to €755
- Gross operating margin -€5,710
down €5,710 (-13.6%), from €42,036 to €36,326
- Taxes -€2,921
down €2,921 (-27.0%), from €10,803 to €7,882
- Depreciation +€2,542
up €2,542 (+141.6%), from €1,796 to €4,338
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 | €62,110 | €77,053 | +€14,943 | +24.1% |
| Fixed assets | 21/28 | €10,415 | €39,306 | +€28,891 | +277.4% |
| Tangible fixed assets | 22/27 | €10,415 | €39,306 | +€28,891 | +277.4% |
| Plant, machinery and equipment | 23 | €10,415 | €8,061 | -€2,354 | -22.6% |
| Furniture and vehicles | 24 | - | €31,245 | +€31,245 | |
| Current assets | 29/58 | €51,695 | €37,747 | -€13,948 | -27.0% |
| Amounts receivable within one year | 40/41 | €1,510 | €153 | -€1,358 | -89.9% |
| Trade receivables | 40 | €1,510 | €153 | -€1,358 | -89.9% |
| Cash at bank and in hand | 54/58 | €50,185 | €37,595 | -€12,590 | -25.1% |
| Total equity and liabilities | 10/49 | €62,110 | €77,053 | +€14,943 | +24.1% |
| Equity | 10/15 | €53,631 | €75,919 | +€22,288 | +41.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €32,265 | €54,553 | +€22,288 | +69.1% |
| Distributable reserves | 133 | €32,265 | €54,553 | +€22,288 | +69.1% |
| Profit (loss) carried forward | 14 | €11,366 | €11,366 | = | 0.0% |
| Amounts payable | 17/49 | €8,479 | €1,134 | -€7,344 | -86.6% |
| Amounts payable within one year | 42/48 | €8,479 | €1,134 | -€7,344 | -86.6% |
| Trade debts | 44 | €2,675 | €755 | -€1,920 | -71.8% |
| Suppliers | 440/4 | €2,675 | €755 | -€1,920 | -71.8% |
| Taxes, remuneration and social security | 45 | €5,803 | €379 | -€5,425 | -93.5% |
| Taxes | 450/3 | €5,803 | €379 | -€5,425 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €4,338 | +€2,542 | +141.6% |
| Other operating charges | 640/8 | €599 | €615 | +€16 | +2.7% |
| Gross operating margin | 9900 | €42,036 | €36,326 | -€5,710 | -13.6% |
| Operating profit (loss) | 9901 | €39,641 | €31,373 | -€8,268 | -20.9% |
| Financial charges | 65/66B | €1,311 | €1,203 | -€108 | -8.3% |
| Recurring financial charges | 65 | €1,311 | €1,203 | -€108 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €38,330 | €30,170 | -€8,160 | -21.3% |
| Income taxes | 67/77 | €10,803 | €7,882 | -€2,921 | -27.0% |
| Profit (loss) for the period | 9904 | €27,526 | €22,288 | -€5,239 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,526 | €22,288 | -€5,239 | -19.0% |
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 10 October 2026 via checked.be.