BE AUDIT: 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 AUDIT
Largest movements
- Intangible fixed assets +€89,323
up €89,323 (+583.5%), from €15,307 to €104,630
- Receivables within one year +€69,245
up €69,245 (+34.8%), from €198,875 to €268,120
of which Trade receivables: +€42,363
- Cash -€44,334
down €44,334 (-40.5%), from €109,461 to €65,128
mainly Investment in fixed assets (net) (-€109,041) and Receivables within one year (-€69,245)
- Deferred charges and accrued income +€7,968
up €7,968 (+14.7%), from €54,236 to €62,204
- Trade debts +€81,207
up €81,207 (+42.9%), from €189,170 to €270,377
- Tax, wage and social debts +€27,735
up €27,735 (+82.1%), from €33,796 to €61,531
of which Remuneration and social security: +€14,509
- Accrued charges and deferred income +€16,297
up €16,297 (+19.2%), from €84,669 to €100,966
- Contributions +€10,000
up €10,000 (+40.8%), from €24,500 to €34,500
- Debts after one year -€8,905
down €8,905 (-38.2%), from €23,328 to €14,423
- Staff costs +€92,525
up €92,525 (+35.0%), from €264,574 to €357,098
- Gross operating margin +€72,670
up €72,670 (+22.4%), from €324,782 to €397,451
- Provisions +€9,147
no longer reported in 2025 (was -€9,147)
- Other operating charges -€9,008
down €9,008 (-53.8%), from €16,737 to €7,729
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 | €402,439 | €528,756 | +€126,317 | +31.4% |
| Fixed assets | 21/28 | €39,867 | €133,304 | +€93,437 | +234.4% |
| Intangible fixed assets | 21 | €15,307 | €104,630 | +€89,323 | +583.5% |
| Tangible fixed assets | 22/27 | €20,026 | €24,139 | +€4,114 | +20.5% |
| Furniture and vehicles | 24 | €17,855 | €22,331 | +€4,477 | +25.1% |
| Other tangible fixed assets | 26 | €2,171 | €1,808 | -€363 | -16.7% |
| Financial fixed assets | 28 | €4,535 | €4,535 | = | 0.0% |
| Current assets | 29/58 | €362,571 | €395,451 | +€32,880 | +9.1% |
| Amounts receivable within one year | 40/41 | €198,875 | €268,120 | +€69,245 | +34.8% |
| Trade receivables | 40 | €147,945 | €190,308 | +€42,363 | +28.6% |
| Other amounts receivable | 41 | €50,930 | €77,812 | +€26,883 | +52.8% |
| Cash at bank and in hand | 54/58 | €109,461 | €65,128 | -€44,334 | -40.5% |
| Deferred charges and accrued income | 490/1 | €54,236 | €62,204 | +€7,968 | +14.7% |
| Total equity and liabilities | 10/49 | €402,439 | €528,756 | +€126,317 | +31.4% |
| Equity | 10/15 | €62,099 | €72,223 | +€10,124 | +16.3% |
| Contributions | 10/11 | €24,500 | €34,500 | +€10,000 | +40.8% |
| Reserves | 13 | €16,338 | €16,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,450 | €2,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,450 | €2,450 | = | 0.0% |
| Distributable reserves | 133 | €13,888 | €13,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,261 | €21,385 | +€124 | +0.6% |
| Amounts payable | 17/49 | €340,340 | €456,533 | +€116,193 | +34.1% |
| Amounts payable after more than one year | 17 | €23,328 | €14,423 | -€8,905 | -38.2% |
| Financial debts | 170/4 | €23,328 | €14,423 | -€8,905 | -38.2% |
| Amounts payable within one year | 42/48 | €232,342 | €341,143 | +€108,801 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €9,376 | €9,235 | -€141 | -1.5% |
| Trade debts | 44 | €189,170 | €270,377 | +€81,207 | +42.9% |
| Suppliers | 440/4 | €189,170 | €270,377 | +€81,207 | +42.9% |
| Taxes, remuneration and social security | 45 | €33,796 | €61,531 | +€27,735 | +82.1% |
| Taxes | 450/3 | €7,359 | €20,585 | +€13,226 | +179.7% |
| Remuneration and social security | 454/9 | €26,437 | €40,946 | +€14,509 | +54.9% |
| Accrued charges and deferred income | 492/3 | €84,669 | €100,966 | +€16,297 | +19.2% |
| Remuneration, social security and pensions | 62 | €264,574 | €357,098 | +€92,525 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,787 | €15,605 | -€3,182 | -16.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€9,147 | - | +€9,147 | |
| Other operating charges | 640/8 | €16,737 | €7,729 | -€9,008 | -53.8% |
| Gross operating margin | 9900 | €324,782 | €397,451 | +€72,670 | +22.4% |
| Operating profit (loss) | 9901 | €33,831 | €17,019 | -€16,811 | -49.7% |
| Financial income | 75/76B | €1 | €54 | +€53 | +3958.2% |
| Recurring financial income | 75 | €1 | €54 | +€53 | +3958.2% |
| Financial charges | 65/66B | €4,097 | €7,362 | +€3,265 | +79.7% |
| Recurring financial charges | 65 | €4,097 | €7,362 | +€3,265 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €29,735 | €9,711 | -€20,023 | -67.3% |
| Income taxes | 67/77 | €12,446 | €9,588 | -€2,858 | -23.0% |
| Profit (loss) for the period | 9904 | €17,289 | €124 | -€17,165 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,289 | €124 | -€17,165 | -99.3% |
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 7 October 2026 via checked.be.