B.E. Management: 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. Management
Largest movements
- Cash +€32,973
up €32,973 (+412.0%), from €8,004 to €40,977
mainly Trade debts (+€37,039) and Net result for the year (+€13,573)
- Receivables within one year +€30,219
up €30,219 (+211.3%), from €14,304 to €44,523
of which Trade receivables: +€17,078
- Trade debts +€37,039
up €37,039 (+744.9%), from €4,973 to €42,012
- Reserves +€13,573
up €13,573 (+213.9%), from €6,345 to €19,918
- Tax, wage and social debts +€7,879
up €7,879 (+98.6%), from €7,990 to €15,869
- Short-term financial debts +€4,701
new in 2025: €4,701
- Gross operating margin +€9,618
up €9,618 (+97.0%), from €9,911 to €19,528
- Taxes +€2,947
up €2,947 (+146.0%), from €2,018 to €4,965
- Financial income +€1,066
up €1,066 (+10656900.0%), from €0 to €1,066
- Other operating charges +€432
up €432 (+365.8%), from €118 to €550
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 | €22,308 | €85,500 | +€63,192 | +283.3% |
| Current assets | 29/58 | €22,308 | €85,500 | +€63,192 | +283.3% |
| Amounts receivable within one year | 40/41 | €14,304 | €44,523 | +€30,219 | +211.3% |
| Trade receivables | 40 | €10,772 | €27,849 | +€17,078 | +158.5% |
| Other amounts receivable | 41 | €3,532 | €16,673 | +€13,141 | +372.0% |
| Cash at bank and in hand | 54/58 | €8,004 | €40,977 | +€32,973 | +412.0% |
| Total equity and liabilities | 10/49 | €22,308 | €85,500 | +€63,192 | +283.3% |
| Equity | 10/15 | €9,345 | €22,918 | +€13,573 | +145.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,345 | €19,918 | +€13,573 | +213.9% |
| Distributable reserves | 133 | €6,345 | €19,918 | +€13,573 | +213.9% |
| Amounts payable | 17/49 | €12,963 | €62,582 | +€49,619 | +382.8% |
| Amounts payable within one year | 42/48 | €12,963 | €62,582 | +€49,619 | +382.8% |
| Financial debts | 43 | - | €4,701 | +€4,701 | |
| Other loans | 439 | - | €4,701 | +€4,701 | |
| Trade debts | 44 | €4,973 | €42,012 | +€37,039 | +744.9% |
| Suppliers | 440/4 | €4,973 | €42,012 | +€37,039 | +744.9% |
| Taxes, remuneration and social security | 45 | €7,990 | €15,869 | +€7,879 | +98.6% |
| Taxes | 450/3 | €7,990 | €15,869 | +€7,879 | +98.6% |
| Other operating charges | 640/8 | €118 | €550 | +€432 | +365.8% |
| Gross operating margin | 9900 | €9,911 | €19,528 | +€9,618 | +97.0% |
| Operating profit (loss) | 9901 | €9,793 | €18,978 | +€9,186 | +93.8% |
| Financial income | 75/76B | €0 | €1,066 | +€1,066 | +10656900.0% |
| Recurring financial income | 75 | €0 | €1,066 | +€1,066 | +10656900.0% |
| Financial charges | 65/66B | €1,430 | €1,506 | +€77 | +5.4% |
| Recurring financial charges | 65 | €1,430 | €1,506 | +€77 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €8,363 | €18,538 | +€10,175 | +121.7% |
| Income taxes | 67/77 | €2,018 | €4,965 | +€2,947 | +146.0% |
| Profit (loss) for the period | 9904 | €6,345 | €13,573 | +€7,228 | +113.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,345 | €13,573 | +€7,228 | +113.9% |
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 4 October 2026 via checked.be.