B.E. COMPTABILITE: what changed
Two fiscal 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. COMPTABILITE
Largest movements
- Receivables within one year +€140,690
up €140,690 (+152.9%), from €92,015 to €232,705
of which Other amounts receivable: +€127,985
- Financial fixed assets +€75,000
up €75,000 (+11.1%), from €675,000 to €750,000
- Cash +€19,724
up €19,724 (+24700.9%), from €80 to €19,804
mainly Other debts (+€469,556) and Net result for the year (+€330,736)
- Tangible fixed assets -€14,222
down €14,222 (-26.6%), from €53,421 to €39,199
- Other debts +€469,556
up €469,556 (+1025.7%), from €45,778 to €515,335
- Profit (loss) carried forward -€234,264
down €234,264 (-99.6%), from €235,321 to €1,058
- Debts after one year -€29,504
down €29,504 (-6.8%), from €436,784 to €407,280
- Current portion of long-term debt +€18,868
up €18,868 (+25.1%), from €75,032 to €93,901
- Financial income +€250,000
up €250,000 (+500.0%), from €50,000 to €300,000
- Gross operating margin -€1,948
down €1,948 (-2.5%), from €78,017 to €76,069
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 | €820,516 | €1,044,305 | +€223,789 | +27.3% |
| Fixed assets | 21/28 | €728,421 | €789,199 | +€60,778 | +8.3% |
| Tangible fixed assets | 22/27 | €53,421 | €39,199 | -€14,222 | -26.6% |
| Furniture and vehicles | 24 | €53,421 | €39,199 | -€14,222 | -26.6% |
| Financial fixed assets | 28 | €675,000 | €750,000 | +€75,000 | +11.1% |
| Current assets | 29/58 | €92,095 | €255,106 | +€163,011 | +177.0% |
| Amounts receivable within one year | 40/41 | €92,015 | €232,705 | +€140,690 | +152.9% |
| Trade receivables | 40 | - | €12,705 | +€12,705 | |
| Other amounts receivable | 41 | €92,015 | €220,000 | +€127,985 | +139.1% |
| Cash at bank and in hand | 54/58 | €80 | €19,804 | +€19,724 | +24700.9% |
| Deferred charges and accrued income | 490/1 | - | €2,598 | +€2,598 | |
| Total equity and liabilities | 10/49 | €820,516 | €1,044,305 | +€223,789 | +27.3% |
| Equity | 10/15 | €252,637 | €18,373 | -€234,264 | -92.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,315 | €16,315 | = | 0.0% |
| Distributable reserves | 133 | €16,315 | €16,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,321 | €1,058 | -€234,264 | -99.6% |
| Amounts payable | 17/49 | €567,879 | €1,025,932 | +€458,053 | +80.7% |
| Amounts payable after more than one year | 17 | €436,784 | €407,280 | -€29,504 | -6.8% |
| Financial debts | 170/4 | €436,784 | €407,280 | -€29,504 | -6.8% |
| Amounts payable within one year | 42/48 | €131,095 | €618,652 | +€487,556 | +371.9% |
| Current portion of amounts payable after more than one year | 42 | €75,032 | €93,901 | +€18,868 | +25.1% |
| Trade debts | 44 | €946 | €246 | -€701 | -74.0% |
| Suppliers | 440/4 | €946 | €246 | -€701 | -74.0% |
| Taxes, remuneration and social security | 45 | €9,338 | €9,171 | -€168 | -1.8% |
| Taxes | 450/3 | €9,338 | €9,171 | -€168 | -1.8% |
| Other amounts payable | 47/48 | €45,778 | €515,335 | +€469,556 | +1025.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,222 | €14,222 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €765 | +€237 | +44.8% |
| Gross operating margin | 9900 | €78,017 | €76,069 | -€1,948 | -2.5% |
| Operating profit (loss) | 9901 | €63,266 | €61,081 | -€2,185 | -3.5% |
| Financial income | 75/76B | €50,000 | €300,000 | +€250,000 | +500.0% |
| Recurring financial income | 75 | €50,000 | €300,000 | +€250,000 | +500.0% |
| Financial charges | 65/66B | €18,201 | €18,516 | +€315 | +1.7% |
| Recurring financial charges | 65 | €18,201 | €18,516 | +€315 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €95,065 | €342,565 | +€247,501 | +260.3% |
| Income taxes | 67/77 | €12,357 | €11,829 | -€528 | -4.3% |
| Profit (loss) for the period | 9904 | €82,708 | €330,736 | +€248,029 | +299.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,708 | €330,736 | +€248,029 | +299.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.