B-EYET: 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-EYET
Largest movements
- Cash +€18,239
up €18,239 (+30.9%), from €59,067 to €77,306
mainly Net result for the year (+€26,358) and Depreciation (+€16,743)
- Tangible fixed assets -€16,743
down €16,743 (-49.3%), from €33,967 to €17,225
- Receivables within one year +€16,226
up €16,226 (+15.4%), from €105,433 to €121,659
of which Other amounts receivable: +€20,872
- Reserves +€26,358
up €26,358 (+16.3%), from €161,766 to €188,124
- Debts after one year -€4,963
down €4,963 (-100%), from €4,963 to €0
- Current portion of long-term debt -€3,225
down €3,225 (-39.4%), from €8,188 to €4,963
- Gross operating margin -€5,446
down €5,446 (-9.1%), from €59,549 to €54,103
- Depreciation +€2,675
up €2,675 (+19.0%), from €14,068 to €16,743
- Taxes -€2,371
down €2,371 (-14.6%), from €16,258 to €13,887
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 | €202,824 | €220,461 | +€17,637 | +8.7% |
| Fixed assets | 21/28 | €34,192 | €17,450 | -€16,743 | -49.0% |
| Tangible fixed assets | 22/27 | €33,967 | €17,225 | -€16,743 | -49.3% |
| Furniture and vehicles | 24 | €33,967 | €17,225 | -€16,743 | -49.3% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €168,631 | €203,011 | +€34,380 | +20.4% |
| Amounts receivable within one year | 40/41 | €105,433 | €121,659 | +€16,226 | +15.4% |
| Trade receivables | 40 | €14,520 | €9,874 | -€4,646 | -32.0% |
| Other amounts receivable | 41 | €90,913 | €111,785 | +€20,872 | +23.0% |
| Cash at bank and in hand | 54/58 | €59,067 | €77,306 | +€18,239 | +30.9% |
| Deferred charges and accrued income | 490/1 | €4,132 | €4,046 | -€85 | -2.1% |
| Total equity and liabilities | 10/49 | €202,824 | €220,461 | +€17,637 | +8.7% |
| Equity | 10/15 | €173,326 | €199,684 | +€26,358 | +15.2% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €161,766 | €188,124 | +€26,358 | +16.3% |
| Distributable reserves | 133 | €161,766 | €188,124 | +€26,358 | +16.3% |
| Profit (loss) carried forward | 14 | €3,360 | €3,360 | = | 0.0% |
| Amounts payable | 17/49 | €29,498 | €20,777 | -€8,721 | -29.6% |
| Amounts payable after more than one year | 17 | €4,963 | €0 | -€4,963 | -100% |
| Financial debts | 170/4 | €4,963 | €0 | -€4,963 | -100% |
| Amounts payable within one year | 42/48 | €24,535 | €20,777 | -€3,758 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €8,188 | €4,963 | -€3,225 | -39.4% |
| Trade debts | 44 | €3,415 | €2,380 | -€1,034 | -30.3% |
| Suppliers | 440/4 | €3,415 | €2,380 | -€1,034 | -30.3% |
| Taxes, remuneration and social security | 45 | €12,933 | €13,434 | +€501 | +3.9% |
| Taxes | 450/3 | €12,933 | €13,434 | +€501 | +3.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,068 | €16,743 | +€2,675 | +19.0% |
| Other operating charges | 640/8 | €1,511 | €1,502 | -€10 | -0.6% |
| Gross operating margin | 9900 | €59,549 | €54,103 | -€5,446 | -9.1% |
| Operating profit (loss) | 9901 | €43,970 | €35,858 | -€8,111 | -18.4% |
| Financial income | 75/76B | €4,800 | €5,366 | +€567 | +11.8% |
| Recurring financial income | 75 | €4,800 | €5,366 | +€567 | +11.8% |
| Financial charges | 65/66B | €1,013 | €980 | -€33 | -3.3% |
| Recurring financial charges | 65 | €1,013 | €980 | -€33 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €47,756 | €40,245 | -€7,511 | -15.7% |
| Income taxes | 67/77 | €16,258 | €13,887 | -€2,371 | -14.6% |
| Profit (loss) for the period | 9904 | €31,498 | €26,358 | -€5,140 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,498 | €26,358 | -€5,140 | -16.3% |
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 14 October 2026 via checked.be.