Bé: 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.
Bé
Largest movements
- Tangible fixed assets +€60,458
up €60,458 (+87.4%), from €69,183 to €129,641
of which Land and buildings: +€66,112
- Receivables within one year -€5,150
down €5,150 (-55.9%), from €9,218 to €4,068
of which Trade receivables: -€4,478
- Deferred charges and accrued income +€3,571
up €3,571 (+127.6%), from €2,798 to €6,369
- Debts after one year +€62,899
up €62,899 (+483.2%), from €13,017 to €75,915
- Current portion of long-term debt +€6,550
up €6,550 (+231.5%), from €2,829 to €9,379
- Other debts -€6,098
down €6,098 (-84.7%), from €7,195 to €1,098
- Trade debts -€5,607
down €5,607 (-32.5%), from €17,230 to €11,623
- Profit (loss) carried forward +€2,960
up €2,960 (+45.9%), from €6,447 to €9,407
- Gross operating margin +€6,445
up €6,445 (+9.3%), from €69,295 to €75,740
- Staff costs +€2,888
up €2,888 (+6.9%), from €41,704 to €44,592
- Depreciation +€2,461
up €2,461 (+15.0%), from €16,368 to €18,829
- Financial charges -€2,249
down €2,249 (-40.4%), from €5,568 to €3,319
- Taxes +€1,778
new in 2025: €1,778
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 | €101,539 | €159,870 | +€58,331 | +57.4% |
| Fixed assets | 21/28 | €69,183 | €129,641 | +€60,458 | +87.4% |
| Tangible fixed assets | 22/27 | €69,183 | €129,641 | +€60,458 | +87.4% |
| Land and buildings | 22 | €11,713 | €77,825 | +€66,112 | +564.4% |
| Plant, machinery and equipment | 23 | €1,463 | €1,829 | +€366 | +25.0% |
| Furniture and vehicles | 24 | €816 | €7,548 | +€6,732 | +824.8% |
| Other tangible fixed assets | 26 | €55,191 | €42,439 | -€12,752 | -23.1% |
| Current assets | 29/58 | €32,356 | €30,229 | -€2,127 | -6.6% |
| Stocks and contracts in progress | 3 | €8,665 | €8,665 | = | 0.0% |
| Stocks | 30/36 | €8,665 | €8,665 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,218 | €4,068 | -€5,150 | -55.9% |
| Trade receivables | 40 | €4,478 | - | -€4,478 | |
| Other amounts receivable | 41 | €4,740 | €4,068 | -€672 | -14.2% |
| Cash at bank and in hand | 54/58 | €11,675 | €11,127 | -€549 | -4.7% |
| Deferred charges and accrued income | 490/1 | €2,798 | €6,369 | +€3,571 | +127.6% |
| Total equity and liabilities | 10/49 | €101,539 | €159,870 | +€58,331 | +57.4% |
| Equity | 10/15 | €32,415 | €35,375 | +€2,960 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,368 | €7,368 | = | 0.0% |
| Distributable reserves | 133 | €7,368 | €7,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,447 | €9,407 | +€2,960 | +45.9% |
| Amounts payable | 17/49 | €69,124 | €124,495 | +€55,370 | +80.1% |
| Amounts payable after more than one year | 17 | €13,017 | €75,915 | +€62,899 | +483.2% |
| Financial debts | 170/4 | €13,017 | €75,915 | +€62,899 | +483.2% |
| Amounts payable within one year | 42/48 | €50,231 | €42,430 | -€7,802 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €2,829 | €9,379 | +€6,550 | +231.5% |
| Trade debts | 44 | €17,230 | €11,623 | -€5,607 | -32.5% |
| Suppliers | 440/4 | €17,230 | €11,623 | -€5,607 | -32.5% |
| Taxes, remuneration and social security | 45 | €22,976 | €20,330 | -€2,647 | -11.5% |
| Taxes | 450/3 | €13,663 | €7,846 | -€5,818 | -42.6% |
| Remuneration and social security | 454/9 | €9,313 | €12,484 | +€3,171 | +34.1% |
| Other amounts payable | 47/48 | €7,195 | €1,098 | -€6,098 | -84.7% |
| Accrued charges and deferred income | 492/3 | €5,876 | €6,150 | +€273 | +4.6% |
| Remuneration, social security and pensions | 62 | €41,704 | €44,592 | +€2,888 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,368 | €18,829 | +€2,461 | +15.0% |
| Other operating charges | 640/8 | €5,171 | €4,262 | -€909 | -17.6% |
| Gross operating margin | 9900 | €69,295 | €75,740 | +€6,445 | +9.3% |
| Operating profit (loss) | 9901 | €6,052 | €8,057 | +€2,005 | +33.1% |
| Financial charges | 65/66B | €5,568 | €3,319 | -€2,249 | -40.4% |
| Recurring financial charges | 65 | €5,568 | €3,319 | -€2,249 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €484 | €4,738 | +€4,254 | +878.3% |
| Income taxes | 67/77 | - | €1,778 | +€1,778 | |
| Profit (loss) for the period | 9904 | €484 | €2,960 | +€2,476 | +511.2% |
| Profit (loss) for the period to be appropriated | 9905 | €484 | €2,960 | +€2,476 | +511.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.