B.e-ONE: 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-ONE
Largest movements
- Receivables within one year +€59,388
up €59,388 (+82.8%), from €71,748 to €131,136
of which Trade receivables: +€59,413
- Cash -€55,673
down €55,673 (-84.1%), from €66,232 to €10,559
mainly Receivables within one year (-€59,388) and Trade debts (-€16,822)
- Profit (loss) carried forward +€38,909
up €38,909 (+71.3%), from -€54,540 to -€15,631
- Trade debts -€16,822
down €16,822 (-30.4%), from €55,285 to €38,463
- Accrued charges and deferred income -€14,966
down €14,966 (-35.9%), from €41,709 to €26,743
- Tax, wage and social debts -€1,875
down €1,875 (-8.7%), from €21,468 to €19,593
of which Remuneration and social security: -€5,242
- Current portion of long-term debt -€1,820
down €1,820 (-39.0%), from €4,669 to €2,849
- Gross operating margin +€45,307
up €45,307 (+60.4%), from €75,070 to €120,377
- Staff costs +€4,312
up €4,312 (+6.0%), from €72,297 to €76,609
- Financial charges +€2,350
up €2,350 (+8103.4%), from €29 to €2,379
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 | €158,321 | €162,388 | +€4,067 | +2.6% |
| Fixed assets | 21/28 | €18,410 | €18,560 | +€150 | +0.8% |
| Tangible fixed assets | 22/27 | €3,680 | €3,830 | +€150 | +4.1% |
| Furniture and vehicles | 24 | €3,680 | €3,830 | +€150 | +4.1% |
| Financial fixed assets | 28 | €14,730 | €14,730 | = | 0.0% |
| Current assets | 29/58 | €139,911 | €143,828 | +€3,917 | +2.8% |
| Amounts receivable within one year | 40/41 | €71,748 | €131,136 | +€59,388 | +82.8% |
| Trade receivables | 40 | €67,082 | €126,495 | +€59,413 | +88.6% |
| Other amounts receivable | 41 | €4,666 | €4,641 | -€25 | -0.5% |
| Cash at bank and in hand | 54/58 | €66,232 | €10,559 | -€55,673 | -84.1% |
| Deferred charges and accrued income | 490/1 | €1,931 | €2,133 | +€202 | +10.5% |
| Total equity and liabilities | 10/49 | €158,321 | €162,388 | +€4,067 | +2.6% |
| Equity | 10/15 | €35,190 | €74,099 | +€38,909 | +110.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €70,980 | €70,980 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €69,105 | €69,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,540 | -€15,631 | +€38,909 | +71.3% |
| Amounts payable | 17/49 | €123,131 | €88,289 | -€34,842 | -28.3% |
| Amounts payable within one year | 42/48 | €81,422 | €61,546 | -€19,876 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €4,669 | €2,849 | -€1,820 | -39.0% |
| Trade debts | 44 | €55,285 | €38,463 | -€16,822 | -30.4% |
| Suppliers | 440/4 | €55,285 | €38,463 | -€16,822 | -30.4% |
| Taxes, remuneration and social security | 45 | €21,468 | €19,593 | -€1,875 | -8.7% |
| Taxes | 450/3 | €7,436 | €10,803 | +€3,367 | +45.3% |
| Remuneration and social security | 454/9 | €14,032 | €8,790 | -€5,242 | -37.4% |
| Other amounts payable | 47/48 | - | €641 | +€641 | |
| Accrued charges and deferred income | 492/3 | €41,709 | €26,743 | -€14,966 | -35.9% |
| Remuneration, social security and pensions | 62 | €72,297 | €76,609 | +€4,312 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €1,180 | +€156 | +15.2% |
| Other operating charges | 640/8 | - | €868 | +€868 | |
| Gross operating margin | 9900 | €75,070 | €120,377 | +€45,307 | +60.4% |
| Operating profit (loss) | 9901 | €1,749 | €41,720 | +€39,971 | +2285.4% |
| Financial income | 75/76B | €93 | €190 | +€97 | +104.3% |
| Recurring financial income | 75 | €93 | €190 | +€97 | +104.3% |
| Financial charges | 65/66B | €29 | €2,379 | +€2,350 | +8103.4% |
| Recurring financial charges | 65 | €29 | €2,379 | +€2,350 | +8103.4% |
| Profit (loss) for the period before taxes | 9903 | €1,813 | €39,531 | +€37,718 | +2080.4% |
| Income taxes | 67/77 | €292 | €622 | +€330 | +113.0% |
| Profit (loss) for the period | 9904 | €1,521 | €38,909 | +€37,388 | +2458.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,521 | €38,909 | +€37,388 | +2458.1% |
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 6 October 2026 via checked.be.