B.E. Advised: 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.
B.E. Advised
Largest movements
- Cash +€38,321
up €38,321 (+98.2%), from €39,006 to €77,326
mainly Net result for the year (+€45,341) and Trade debts (+€1,947)
- Tangible fixed assets +€3,241
new in 2025: €3,241
- Reserves +€44,508
up €44,508 (+118.6%), from €37,526 to €82,034
- Tax, wage and social debts -€3,509
down €3,509 (-33.6%), from €10,443 to €6,934
- Trade debts +€1,947
up €1,947 (+701.0%), from €278 to €2,224
- Other debts -€1,639
down €1,639 (-66.3%), from €2,472 to €833
- Gross operating margin +€9,692
up €9,692 (+19.9%), from €48,683 to €58,375
- Taxes +€2,265
up €2,265 (+22.1%), from €10,243 to €12,507
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 | €53,718 | €95,025 | +€41,306 | +76.9% |
| Fixed assets | 21/28 | - | €3,241 | +€3,241 | |
| Tangible fixed assets | 22/27 | - | €3,241 | +€3,241 | |
| Furniture and vehicles | 24 | - | €3,241 | +€3,241 | |
| Current assets | 29/58 | €53,718 | €91,784 | +€38,066 | +70.9% |
| Amounts receivable within one year | 40/41 | €14,713 | €14,458 | -€255 | -1.7% |
| Trade receivables | 40 | €14,713 | €12,159 | -€2,553 | -17.4% |
| Other amounts receivable | 41 | - | €2,298 | +€2,298 | |
| Cash at bank and in hand | 54/58 | €39,006 | €77,326 | +€38,321 | +98.2% |
| Total equity and liabilities | 10/49 | €53,718 | €95,025 | +€41,306 | +76.9% |
| Equity | 10/15 | €40,526 | €85,034 | +€44,508 | +109.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,526 | €82,034 | +€44,508 | +118.6% |
| Distributable reserves | 133 | €37,526 | €82,034 | +€44,508 | +118.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,193 | €9,991 | -€3,202 | -24.3% |
| Amounts payable within one year | 42/48 | €13,193 | €9,991 | -€3,202 | -24.3% |
| Trade debts | 44 | €278 | €2,224 | +€1,947 | +701.0% |
| Suppliers | 440/4 | €278 | €2,224 | +€1,947 | +701.0% |
| Taxes, remuneration and social security | 45 | €10,443 | €6,934 | -€3,509 | -33.6% |
| Taxes | 450/3 | €10,443 | €6,934 | -€3,509 | -33.6% |
| Other amounts payable | 47/48 | €2,472 | €833 | -€1,639 | -66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €145 | +€145 | |
| Other operating charges | 640/8 | - | €423 | +€423 | |
| Gross operating margin | 9900 | €48,683 | €58,375 | +€9,692 | +19.9% |
| Operating profit (loss) | 9901 | €48,683 | €57,807 | +€9,124 | +18.7% |
| Financial income | 75/76B | €15 | €42 | +€27 | +177.9% |
| Recurring financial income | 75 | €15 | €42 | +€27 | +177.9% |
| Financial charges | 65/66B | €97 | €0 | -€97 | -100.0% |
| Recurring financial charges | 65 | €97 | €0 | -€97 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €48,601 | €57,849 | +€9,247 | +19.0% |
| Income taxes | 67/77 | €10,243 | €12,507 | +€2,265 | +22.1% |
| Profit (loss) for the period | 9904 | €38,359 | €45,341 | +€6,983 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,359 | €45,341 | +€6,983 | +18.2% |
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.