Be Allround: 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 Allround
Largest movements
- Tangible fixed assets +€2,090
up €2,090 (+15.8%), from €13,260 to €15,350
of which Furniture and vehicles: +€1,766
- Cash +€324
up €324 (+257.4%), from €126 to €449
mainly Net result for the year (+€8,357) and Depreciation (+€2,356)
- Profit (loss) carried forward +€8,357
up €8,357 (+15.6%), from -€53,692 to -€45,336
- Other debts -€7,132
down €7,132 (-10.7%), from €66,933 to €59,801
- Tax, wage and social debts +€1,751
new in 2025: €1,751
of which Remuneration and social security: +€1,542
- Trade debts -€618
down €618 (-100.0%), from €618 to €0
- Gross operating margin +€69,867
up €69,867, from -€20,387 to €49,480
- Staff costs +€38,492
new in 2025: €38,492
- Depreciation +€968
up €968 (+69.8%), from €1,387 to €2,356
- Other operating charges -€780
down €780 (-80.8%), from €966 to €186
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 | €14,859 | €17,217 | +€2,358 | +15.9% |
| Fixed assets | 21/28 | €13,260 | €15,350 | +€2,090 | +15.8% |
| Tangible fixed assets | 22/27 | €13,260 | €15,350 | +€2,090 | +15.8% |
| Plant, machinery and equipment | 23 | €3,480 | €4,929 | +€1,449 | +41.6% |
| Furniture and vehicles | 24 | - | €1,766 | +€1,766 | |
| Other tangible fixed assets | 26 | €9,780 | €8,655 | -€1,125 | -11.5% |
| Current assets | 29/58 | €1,599 | €1,867 | +€268 | +16.7% |
| Amounts receivable within one year | 40/41 | €499 | €468 | -€31 | -6.2% |
| Trade receivables | 40 | - | €468 | +€468 | |
| Other amounts receivable | 41 | €499 | - | -€499 | |
| Cash at bank and in hand | 54/58 | €126 | €449 | +€324 | +257.4% |
| Deferred charges and accrued income | 490/1 | €975 | €950 | -€25 | -2.6% |
| Total equity and liabilities | 10/49 | €14,859 | €17,217 | +€2,358 | +15.9% |
| Equity | 10/15 | -€52,692 | -€44,336 | +€8,357 | +15.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,692 | -€45,336 | +€8,357 | +15.6% |
| Amounts payable | 17/49 | €67,552 | €61,552 | -€5,999 | -8.9% |
| Amounts payable within one year | 42/48 | €67,552 | €61,552 | -€5,999 | -8.9% |
| Trade debts | 44 | €618 | €0 | -€618 | -100.0% |
| Suppliers | 440/4 | €618 | €0 | -€618 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €1,751 | +€1,751 | |
| Taxes | 450/3 | - | €210 | +€210 | |
| Remuneration and social security | 454/9 | - | €1,542 | +€1,542 | |
| Other amounts payable | 47/48 | €66,933 | €59,801 | -€7,132 | -10.7% |
| Remuneration, social security and pensions | 62 | - | €38,492 | +€38,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €2,356 | +€968 | +69.8% |
| Other operating charges | 640/8 | €966 | €186 | -€780 | -80.8% |
| Gross operating margin | 9900 | -€20,387 | €49,480 | +€69,867 | |
| Operating profit (loss) | 9901 | -€22,740 | €8,447 | +€31,188 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €156 | €91 | -€65 | -41.6% |
| Recurring financial charges | 65 | €156 | €91 | -€65 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,896 | €8,357 | +€31,253 | |
| Profit (loss) for the period | 9904 | -€22,896 | €8,357 | +€31,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,896 | €8,357 | +€31,253 |
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 3 October 2026 via checked.be.