Be 4 Better: 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 4 Better
Largest movements
- Cash -€31,608
down €31,608 (-44.7%), from €70,690 to €39,082
mainly Debts after one year (-€44,916) and Other debts (-€25,077)
- Tangible fixed assets -€27,049
down €27,049 (-2.6%), from €1.0m to €1.0m
of which Land and buildings: -€25,126
- Debts after one year -€44,916
down €44,916 (-5.5%), from €812,236 to €767,321
- Current portion of long-term debt +€32,806
new in 2025: €32,806
- Other debts -€25,077
down €25,077 (-16.7%), from €150,269 to €125,192
- Tax, wage and social debts -€16,531
down €16,531 (-36.8%), from €44,899 to €28,368
of which Taxes: -€9,948
- Gross operating margin -€31,012
down €31,012 (-24.6%), from €126,142 to €95,130
- Financial charges +€18,848
up €18,848 (+161%), from €11,718 to €30,566
- Depreciation +€14,394
up €14,394 (+114%), from €12,656 to €27,049
- Taxes -€12,943
down €12,943 (-95.4%), from €13,573 to €629
- Staff costs -€7,977
down €7,977 (-17.1%), from €46,666 to €38,689
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 | €1,165,618 | €1,106,398 | -€59,220 | -5.1% |
| Fixed assets | 21/28 | €1,084,132 | €1,061,433 | -€22,699 | -2.1% |
| Tangible fixed assets | 22/27 | €1,036,062 | €1,009,013 | -€27,049 | -2.6% |
| Land and buildings | 22 | €1,031,927 | €1,006,802 | -€25,126 | -2.4% |
| Furniture and vehicles | 24 | €4,135 | €2,211 | -€1,923 | -46.5% |
| Financial fixed assets | 28 | €48,070 | €52,420 | +€4,350 | +9.0% |
| Current assets | 29/58 | €81,486 | €44,965 | -€36,521 | -44.8% |
| Amounts receivable within one year | 40/41 | €8,469 | €5,543 | -€2,927 | -34.6% |
| Trade receivables | 40 | €8,469 | €5,543 | -€2,927 | -34.6% |
| Cash at bank and in hand | 54/58 | €70,690 | €39,082 | -€31,608 | -44.7% |
| Deferred charges and accrued income | 490/1 | €2,327 | €340 | -€1,987 | -85.4% |
| Total equity and liabilities | 10/49 | €1,165,618 | €1,106,398 | -€59,220 | -5.1% |
| Equity | 10/15 | €150,842 | €146,187 | -€4,654 | -3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,685 | €70,685 | = | 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 | €15,125 | €15,125 | = | 0.0% |
| Distributable reserves | 133 | €53,700 | €53,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,956 | €69,302 | -€4,654 | -6.3% |
| Amounts payable | 17/49 | €1,014,776 | €960,211 | -€54,566 | -5.4% |
| Amounts payable after more than one year | 17 | €812,236 | €767,321 | -€44,916 | -5.5% |
| Financial debts | 170/4 | €812,236 | €767,321 | -€44,916 | -5.5% |
| Amounts payable within one year | 42/48 | €202,540 | €191,938 | -€10,602 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | - | €32,806 | +€32,806 | |
| Trade debts | 44 | €7,372 | €5,572 | -€1,800 | -24.4% |
| Suppliers | 440/4 | €7,372 | €5,572 | -€1,800 | -24.4% |
| Taxes, remuneration and social security | 45 | €44,899 | €28,368 | -€16,531 | -36.8% |
| Taxes | 450/3 | €35,771 | €25,823 | -€9,948 | -27.8% |
| Remuneration and social security | 454/9 | €9,128 | €2,545 | -€6,583 | -72.1% |
| Other amounts payable | 47/48 | €150,269 | €125,192 | -€25,077 | -16.7% |
| Accrued charges and deferred income | 492/3 | - | €952 | +€952 | |
| Remuneration, social security and pensions | 62 | €46,666 | €38,689 | -€7,977 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,656 | €27,049 | +€14,394 | +114% |
| Other operating charges | 640/8 | €1,256 | €2,884 | +€1,628 | +130% |
| Gross operating margin | 9900 | €126,142 | €95,130 | -€31,012 | -24.6% |
| Operating profit (loss) | 9901 | €65,565 | €26,508 | -€39,056 | -59.6% |
| Financial income | 75/76B | €41 | €33 | -€8 | -19.6% |
| Recurring financial income | 75 | €41 | €33 | -€8 | -19.6% |
| Financial charges | 65/66B | €11,718 | €30,566 | +€18,848 | +161% |
| Recurring financial charges | 65 | €11,718 | €30,566 | +€18,848 | +161% |
| Profit (loss) for the period before taxes | 9903 | €53,888 | -€4,025 | -€57,913 | |
| Income taxes | 67/77 | €13,573 | €629 | -€12,943 | -95.4% |
| Profit (loss) for the period | 9904 | €40,316 | -€4,654 | -€44,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,316 | -€4,654 | -€44,970 |
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 18 October 2026 via checked.be.