BE+: 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.
BE+
Largest movements
- Receivables after one year +€95,000
new in 2025: €95,000
- Receivables within one year -€39,803
down €39,803 (-93.4%), from €42,605 to €2,802
of which Trade receivables: -€32,144
- Tangible fixed assets -€6,282
down €6,282 (-4.9%), from €127,340 to €121,059
of which Land and buildings: -€3,667
- Other debts +€90,059
up €90,059 (+6316.4%), from €1,426 to €91,484
- Trade debts -€45,854
no longer reported in 2025 (was €45,854)
- Profit (loss) carried forward +€6,032
up €6,032 (+141.4%), from €4,265 to €10,296
- Depreciation +€1,743
up €1,743 (+38.4%), from €4,539 to €6,282
- Financial income +€1,738
new in 2025: €1,738
- Taxes -€1,605
down €1,605, from €1,592 to -€13
- Gross operating margin +€1,241
up €1,241 (+10.6%), from €11,723 to €12,964
- Other operating charges +€831
up €831 (+64.8%), from €1,283 to €2,113
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 | €211,751 | €262,071 | +€50,320 | +23.8% |
| Fixed assets | 21/28 | €127,340 | €121,059 | -€6,282 | -4.9% |
| Tangible fixed assets | 22/27 | €127,340 | €121,059 | -€6,282 | -4.9% |
| Land and buildings | 22 | €118,000 | €114,333 | -€3,667 | -3.1% |
| Plant, machinery and equipment | 23 | €9,155 | €6,664 | -€2,491 | -27.2% |
| Furniture and vehicles | 24 | €186 | €62 | -€124 | -66.8% |
| Current assets | 29/58 | €84,411 | €141,013 | +€56,602 | +67.1% |
| Amounts receivable after more than one year | 29 | - | €95,000 | +€95,000 | |
| Trade receivables | 290 | - | €95,000 | +€95,000 | |
| Stocks and contracts in progress | 3 | €41,322 | €41,322 | = | 0.0% |
| Stocks | 30/36 | €41,322 | €41,322 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,605 | €2,802 | -€39,803 | -93.4% |
| Trade receivables | 40 | €32,144 | - | -€32,144 | |
| Other amounts receivable | 41 | €10,461 | €2,802 | -€7,659 | -73.2% |
| Cash at bank and in hand | 54/58 | €484 | €1,889 | +€1,405 | +290.3% |
| Total equity and liabilities | 10/49 | €211,751 | €262,071 | +€50,320 | +23.8% |
| Equity | 10/15 | €162,865 | €168,896 | +€6,032 | +3.7% |
| Contributions | 10/11 | €158,600 | €158,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,265 | €10,296 | +€6,032 | +141.4% |
| Amounts payable | 17/49 | €48,887 | €93,175 | +€44,288 | +90.6% |
| Amounts payable within one year | 42/48 | €48,887 | €93,175 | +€44,288 | +90.6% |
| Trade debts | 44 | €45,854 | - | -€45,854 | |
| Suppliers | 440/4 | €45,854 | - | -€45,854 | |
| Taxes, remuneration and social security | 45 | €1,607 | €1,691 | +€83 | +5.2% |
| Taxes | 450/3 | €1,607 | €1,691 | +€83 | +5.2% |
| Other amounts payable | 47/48 | €1,426 | €91,484 | +€90,059 | +6316.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,539 | €6,282 | +€1,743 | +38.4% |
| Other operating charges | 640/8 | €1,283 | €2,113 | +€831 | +64.8% |
| Gross operating margin | 9900 | €11,723 | €12,964 | +€1,241 | +10.6% |
| Operating profit (loss) | 9901 | €5,902 | €4,569 | -€1,333 | -22.6% |
| Financial income | 75/76B | - | €1,738 | +€1,738 | |
| Recurring financial income | 75 | - | €1,738 | +€1,738 | |
| Financial charges | 65/66B | €51 | €288 | +€236 | +460.1% |
| Recurring financial charges | 65 | €51 | €288 | +€236 | +460.1% |
| Profit (loss) for the period before taxes | 9903 | €5,850 | €6,019 | +€169 | +2.9% |
| Income taxes | 67/77 | €1,592 | -€13 | -€1,605 | |
| Profit (loss) for the period | 9904 | €4,258 | €6,032 | +€1,774 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,258 | €6,032 | +€1,774 | +41.7% |
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 9 October 2026 via checked.be.