BE AUDIT PARTNERS: 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 AUDIT PARTNERS
Largest movements
- Financial fixed assets +€264,640
up €264,640 (+307%), from €86,333 to €350,973
- Receivables within one year -€19,706
down €19,706 (-18.7%), from €105,465 to €85,759
of which Trade receivables: -€20,500
- Contributions +€180,200
up €180,200 (+3,604%), from €5,000 to €185,200
- Other debts +€107,540
up €107,540 (+243%), from €44,300 to €151,840
- Trade debts -€25,432
down €25,432 (-26.1%), from €97,272 to €71,840
- Debts after one year -€18,077
down €18,077 (-66.1%), from €27,328 to €9,251
- Financial charges -€542
down €542 (-29.7%), from €1,827 to €1,285
- Gross operating margin -€343
down €343 (-14.1%), from €2,436 to €2,094
- Taxes -€70
down €70 (-61.3%), from €114 to €44
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 | €192,059 | €437,049 | +€244,990 | +128% |
| Fixed assets | 21/28 | €86,333 | €350,973 | +€264,640 | +307% |
| Financial fixed assets | 28 | €86,333 | €350,973 | +€264,640 | +307% |
| Current assets | 29/58 | €105,726 | €86,076 | -€19,650 | -18.6% |
| Amounts receivable within one year | 40/41 | €105,465 | €85,759 | -€19,706 | -18.7% |
| Trade receivables | 40 | €105,340 | €84,840 | -€20,500 | -19.5% |
| Other amounts receivable | 41 | €125 | €919 | +€794 | +638% |
| Cash at bank and in hand | 54/58 | €261 | €317 | +€56 | +21.4% |
| Total equity and liabilities | 10/49 | €192,059 | €437,049 | +€244,990 | +128% |
| Equity | 10/15 | €5,521 | €186,040 | +€180,520 | +3,270% |
| Contributions | 10/11 | €5,000 | €185,200 | +€180,200 | +3,604% |
| Profit (loss) carried forward | 14 | €521 | €840 | +€320 | +61.5% |
| Amounts payable | 17/49 | €186,538 | €251,009 | +€64,470 | +34.6% |
| Amounts payable after more than one year | 17 | €27,328 | €9,251 | -€18,077 | -66.1% |
| Financial debts | 170/4 | €27,328 | €9,251 | -€18,077 | -66.1% |
| Amounts payable within one year | 42/48 | €159,210 | €241,757 | +€82,547 | +51.8% |
| Financial debts | 43 | €17,523 | €18,077 | +€554 | +3.2% |
| Credit institutions | 430/8 | €17,523 | €18,077 | +€554 | +3.2% |
| Trade debts | 44 | €97,272 | €71,840 | -€25,432 | -26.1% |
| Suppliers | 440/4 | €97,272 | €71,840 | -€25,432 | -26.1% |
| Taxes, remuneration and social security | 45 | €114 | - | -€114 | |
| Taxes | 450/3 | €114 | - | -€114 | |
| Other amounts payable | 47/48 | €44,300 | €151,840 | +€107,540 | +243% |
| Other operating charges | 640/8 | €432 | €445 | +€13 | +2.9% |
| Gross operating margin | 9900 | €2,436 | €2,094 | -€343 | -14.1% |
| Operating profit (loss) | 9901 | €2,004 | €1,649 | -€355 | -17.7% |
| Financial charges | 65/66B | €1,827 | €1,285 | -€542 | -29.7% |
| Recurring financial charges | 65 | €1,827 | €1,285 | -€542 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €177 | €364 | +€187 | +106% |
| Income taxes | 67/77 | €114 | €44 | -€70 | -61.3% |
| Profit (loss) for the period | 9904 | €63 | €320 | +€257 | +410% |
| Profit (loss) for the period to be appropriated | 9905 | €63 | €320 | +€257 | +410% |
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 14 October 2026 via checked.be.