be.Asia: 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.Asia
Largest movements
- Cash -€1,075
down €1,075 (-2.7%), from €39,185 to €38,110
mainly Net result for the year (-€925) and Trade debts (-€100)
- Profit (loss) carried forward -€925
down €925 (-1.4%), from -€64,549 to -€65,474
- Gross operating margin +€5,635
up €5,635 (+93.9%), from -€5,998 to -€363
- Purchases and services -€5,635
down €5,635 (-93.9%), from €5,998 to €363
- Taxes -€1,374
down €1,374 (-100%), from €1,374 to €0
- Financial charges -€96
down €96 (-60.8%), from €158 to €62
- Other operating charges -€88
down €88 (-14.9%), from €587 to €500
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 | €41,237 | €40,212 | -€1,025 | -2.5% |
| Current assets | 29/58 | €41,237 | €40,212 | -€1,025 | -2.5% |
| Amounts receivable within one year | 40/41 | €2,052 | €2,102 | +€50 | +2.5% |
| Other amounts receivable | 41 | €2,052 | €2,102 | +€50 | +2.5% |
| Cash at bank and in hand | 54/58 | €39,185 | €38,110 | -€1,075 | -2.7% |
| Total equity and liabilities | 10/49 | €41,237 | €40,212 | -€1,025 | -2.5% |
| Equity | 10/15 | €4,001 | €3,076 | -€925 | -23.1% |
| Contributions | 10/11 | €68,550 | €68,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,549 | -€65,474 | -€925 | -1.4% |
| Amounts payable | 17/49 | €37,236 | €37,136 | -€100 | -0.3% |
| Amounts payable within one year | 42/48 | €37,236 | €37,136 | -€100 | -0.3% |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €37,136 | €37,136 | = | 0.0% |
| Taxes | 450/3 | €37,136 | €37,136 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,998 | €363 | -€5,635 | -93.9% |
| Other operating charges | 640/8 | €587 | €500 | -€88 | -14.9% |
| Gross operating margin | 9900 | -€5,998 | -€363 | +€5,635 | +93.9% |
| Operating profit (loss) | 9901 | -€6,585 | -€863 | +€5,722 | +86.9% |
| Financial charges | 65/66B | €158 | €62 | -€96 | -60.8% |
| Recurring financial charges | 65 | €158 | €62 | -€96 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,743 | -€925 | +€5,818 | +86.3% |
| Income taxes | 67/77 | €1,374 | €0 | -€1,374 | -100% |
| Profit (loss) for the period | 9904 | -€8,118 | -€925 | +€7,193 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,118 | -€925 | +€7,193 | +88.6% |
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 17 October 2026 via checked.be.