BE.: 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.
BE.
Largest movements
- Receivables within one year -€1,360
no longer reported in 2025 (was €1,360)
- Profit (loss) carried forward -€1,368
down €1,368 (-4.3%), from -€32,133 to -€33,501
- Financial charges -€1,588
down €1,588 (-96.0%), from €1,654 to €66
- Other operating charges +€397
up €397 (+102.5%), from €387 to €784
- Gross operating margin -€159
down €159 (-19.6%), from -€814 to -€973
- Financial income +€51
up €51 (+11.9%), from €428 to €479
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 | €46,831 | €45,062 | -€1,768 | -3.8% |
| Fixed assets | 21/28 | €6,500 | €6,500 | = | 0.0% |
| Financial fixed assets | 28 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €40,331 | €38,562 | -€1,768 | -4.4% |
| Amounts receivable after more than one year | 29 | €30,500 | €30,500 | = | 0.0% |
| Trade receivables | 290 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €9,500 | €9,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,360 | - | -€1,360 | |
| Other amounts receivable | 41 | €1,360 | - | -€1,360 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,471 | €8,062 | -€408 | -4.8% |
| Total equity and liabilities | 10/49 | €46,831 | €45,062 | -€1,768 | -3.8% |
| Equity | 10/15 | -€8,723 | -€10,091 | -€1,368 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,210 | €17,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,350 | €15,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,133 | -€33,501 | -€1,368 | -4.3% |
| Provisions and deferred taxes | 16 | €55,073 | €55,073 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €55,073 | €55,073 | = | 0.0% |
| Pensions and similar obligations | 160 | €55,073 | €55,073 | = | 0.0% |
| Amounts payable | 17/49 | €481 | €81 | -€400 | -83.2% |
| Amounts payable within one year | 42/48 | €481 | €81 | -€400 | -83.2% |
| Other amounts payable | 47/48 | €481 | €81 | -€400 | -83.2% |
| Other operating charges | 640/8 | €387 | €784 | +€397 | +102.5% |
| Gross operating margin | 9900 | -€814 | -€973 | -€159 | -19.6% |
| Operating profit (loss) | 9901 | -€1,201 | -€1,757 | -€556 | -46.3% |
| Financial income | 75/76B | €428 | €479 | +€51 | +11.9% |
| Recurring financial income | 75 | €428 | €479 | +€51 | +11.9% |
| Financial charges | 65/66B | €1,654 | €66 | -€1,588 | -96.0% |
| Recurring financial charges | 65 | €1,654 | €66 | -€1,588 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,427 | -€1,344 | +€1,083 | +44.6% |
| Income taxes | 67/77 | €14 | €24 | +€9 | +63.8% |
| Profit (loss) for the period | 9904 | -€2,442 | -€1,368 | +€1,074 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,442 | -€1,368 | +€1,074 | +44.0% |
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 30 September 2026 via checked.be.