2BeSafe: 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.
2BeSafe
Largest movements
- Receivables within one year -€12,504
down €12,504 (-71.1%), from €17,576 to €5,072
of which Trade receivables: -€7,611
- Tangible fixed assets +€7,363
up €7,363 (+1,180%), from €624 to €7,987
of which Plant, machinery and equipment: +€7,935
- Cash -€4,832
down €4,832 (-23.8%), from €20,321 to €15,489
mainly Contributions, distributions and other (-€28,500) and Investment in fixed assets (net) (-€9,080)
- Intangible fixed assets -€611
down €611 (-37.3%), from €1,637 to €1,026
- Stocks and contracts +€576
up €576 (+179%), from €321 to €897
- Reserves -€12,910
down €12,910 (-35.6%), from €36,305 to €23,395
- Trade debts +€2,818
up €2,818 (+372%), from €757 to €3,575
- Gross operating margin +€9,429
up €9,429 (+57.2%), from €16,474 to €25,903
- Taxes +€2,253
up €2,253 (+75.7%), from €2,976 to €5,229
- Financial charges +€1,959
up €1,959 (+591%), from €331 to €2,290
- Depreciation +€1,144
up €1,144 (+96.7%), from €1,183 to €2,328
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 | €40,990 | €31,199 | -€9,791 | -23.9% |
| Fixed assets | 21/28 | €2,261 | €9,013 | +€6,752 | +299% |
| Intangible fixed assets | 21 | €1,637 | €1,026 | -€611 | -37.3% |
| Tangible fixed assets | 22/27 | €624 | €7,987 | +€7,363 | +1,180% |
| Plant, machinery and equipment | 23 | - | €7,935 | +€7,935 | |
| Furniture and vehicles | 24 | €624 | €52 | -€572 | -91.7% |
| Current assets | 29/58 | €38,729 | €22,186 | -€16,543 | -42.7% |
| Stocks and contracts in progress | 3 | €321 | €897 | +€576 | +179% |
| Stocks | 30/36 | €321 | €897 | +€576 | +179% |
| Amounts receivable within one year | 40/41 | €17,576 | €5,072 | -€12,504 | -71.1% |
| Trade receivables | 40 | €12,615 | €5,004 | -€7,611 | -60.3% |
| Other amounts receivable | 41 | €4,961 | €67 | -€4,893 | -98.6% |
| Cash at bank and in hand | 54/58 | €20,321 | €15,489 | -€4,832 | -23.8% |
| Deferred charges and accrued income | 490/1 | €512 | €729 | +€217 | +42.5% |
| Total equity and liabilities | 10/49 | €40,990 | €31,199 | -€9,791 | -23.9% |
| Equity | 10/15 | €39,305 | €26,395 | -€12,910 | -32.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,305 | €23,395 | -€12,910 | -35.6% |
| Distributable reserves | 133 | €36,305 | €23,395 | -€12,910 | -35.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,685 | €4,804 | +€3,119 | +185% |
| Amounts payable within one year | 42/48 | €1,685 | €4,804 | +€3,119 | +185% |
| Trade debts | 44 | €757 | €3,575 | +€2,818 | +372% |
| Suppliers | 440/4 | €757 | €3,575 | +€2,818 | +372% |
| Taxes, remuneration and social security | 45 | €928 | €1,229 | +€301 | +32.5% |
| Taxes | 450/3 | €928 | €1,229 | +€301 | +32.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €2,328 | +€1,144 | +96.7% |
| Other operating charges | 640/8 | €396 | €654 | +€258 | +65.1% |
| Gross operating margin | 9900 | €16,474 | €25,903 | +€9,429 | +57.2% |
| Operating profit (loss) | 9901 | €14,895 | €22,921 | +€8,027 | +53.9% |
| Financial income | 75/76B | €272 | €187 | -€84 | -31.1% |
| Recurring financial income | 75 | €272 | €187 | -€84 | -31.1% |
| Financial charges | 65/66B | €331 | €2,290 | +€1,959 | +591% |
| Recurring financial charges | 65 | €331 | €2,290 | +€1,959 | +591% |
| Profit (loss) for the period before taxes | 9903 | €14,835 | €20,819 | +€5,983 | +40.3% |
| Income taxes | 67/77 | €2,976 | €5,229 | +€2,253 | +75.7% |
| Profit (loss) for the period | 9904 | €11,859 | €15,590 | +€3,731 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,859 | €15,590 | +€3,731 | +31.5% |
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 25 October 2026 via checked.be.