BE.ADVICE: 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.ADVICE
Largest movements
- Cash +€3,856
up €3,856 (+265%), from €1,457 to €5,313
mainly Other debts (+€10,282) and Depreciation (+€1,340)
- Tangible fixed assets -€1,340
down €1,340 (-46.6%), from €2,878 to €1,538
- Receivables within one year -€268
down €268 (-17.4%), from €1,543 to €1,275
of which Trade receivables: -€268
- Other debts +€10,282
up €10,282 (+80.8%), from €12,723 to €23,005
- Profit (loss) carried forward -€7,506
down €7,506 (-42.5%), from -€17,660 to -€25,166
- Trade debts -€912
down €912 (-37.1%), from €2,459 to €1,547
- Tax, wage and social debts +€384
up €384 (+130%), from €296 to €679
- Gross operating margin +€5,712
up €5,712 (+50.7%), from -€11,257 to -€5,545
- Other operating charges -€1,365
down €1,365 (-79.1%), from €1,726 to €361
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 | €5,878 | €8,127 | +€2,248 | +38.3% |
| Fixed assets | 21/28 | €2,878 | €1,538 | -€1,340 | -46.6% |
| Tangible fixed assets | 22/27 | €2,878 | €1,538 | -€1,340 | -46.6% |
| Furniture and vehicles | 24 | €2,878 | €1,538 | -€1,340 | -46.6% |
| Current assets | 29/58 | €3,000 | €6,588 | +€3,588 | +120% |
| Amounts receivable within one year | 40/41 | €1,543 | €1,275 | -€268 | -17.4% |
| Trade receivables | 40 | €1,543 | €1,275 | -€268 | -17.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,457 | €5,313 | +€3,856 | +265% |
| Total equity and liabilities | 10/49 | €5,878 | €8,127 | +€2,248 | +38.3% |
| Equity | 10/15 | -€9,600 | -€17,106 | -€7,506 | -78.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€17,660 | -€25,166 | -€7,506 | -42.5% |
| Amounts payable | 17/49 | €15,478 | €25,232 | +€9,754 | +63.0% |
| Amounts payable within one year | 42/48 | €15,478 | €25,232 | +€9,754 | +63.0% |
| Trade debts | 44 | €2,459 | €1,547 | -€912 | -37.1% |
| Suppliers | 440/4 | €2,459 | €1,547 | -€912 | -37.1% |
| Taxes, remuneration and social security | 45 | €296 | €679 | +€384 | +130% |
| Taxes | 450/3 | €296 | €679 | +€384 | +130% |
| Other amounts payable | 47/48 | €12,723 | €23,005 | +€10,282 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,348 | €1,340 | -€9 | -0.6% |
| Other operating charges | 640/8 | €1,726 | €361 | -€1,365 | -79.1% |
| Gross operating margin | 9900 | -€11,257 | -€5,545 | +€5,712 | +50.7% |
| Operating profit (loss) | 9901 | -€14,331 | -€7,246 | +€7,086 | +49.4% |
| Financial income | 75/76B | €1 | €14 | +€13 | +2,124% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +2,124% |
| Financial charges | 65/66B | €266 | €274 | +€8 | +3.1% |
| Recurring financial charges | 65 | €266 | €274 | +€8 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,596 | -€7,506 | +€7,091 | +48.6% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€14,596 | -€7,506 | +€7,090 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,596 | -€7,506 | +€7,090 | +48.6% |
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 25 October 2026 via checked.be.