Be & Be: 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 & Be
Largest movements
- Tangible fixed assets -€5,526
down €5,526 (-55.6%), from €9,948 to €4,421
- Receivables within one year +€4,533
up €4,533 (+47.7%), from €9,503 to €14,036
of which Trade receivables: +€2,637
- Cash -€1,664
down €1,664 (-4.6%), from €36,532 to €34,869
mainly Receivables within one year (-€4,533) and Debts after one year (-€2,604)
- Reserves +€3,166
up €3,166 (+7.4%), from €43,061 to €46,227
- Debts after one year -€2,604
no longer reported in 2025 (was €2,604)
- Tax, wage and social debts -€1,497
down €1,497 (-43.4%), from €3,449 to €1,952
of which Taxes: -€1,641
- Current portion of long-term debt -€838
down €838 (-24.3%), from €3,442 to €2,604
- Trade debts -€743
down €743 (-24.7%), from €3,005 to €2,262
- Gross operating margin -€14,814
down €14,814 (-51.4%), from €28,799 to €13,985
- Taxes -€3,996
down €3,996 (-56.3%), from €7,100 to €3,104
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 | €56,008 | €53,351 | -€2,657 | -4.7% |
| Fixed assets | 21/28 | €9,973 | €4,446 | -€5,526 | -55.4% |
| Tangible fixed assets | 22/27 | €9,948 | €4,421 | -€5,526 | -55.6% |
| Furniture and vehicles | 24 | €9,948 | €4,421 | -€5,526 | -55.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €46,036 | €48,905 | +€2,869 | +6.2% |
| Amounts receivable within one year | 40/41 | €9,503 | €14,036 | +€4,533 | +47.7% |
| Trade receivables | 40 | €9,503 | €12,140 | +€2,637 | +27.7% |
| Other amounts receivable | 41 | - | €1,896 | +€1,896 | |
| Cash at bank and in hand | 54/58 | €36,532 | €34,869 | -€1,664 | -4.6% |
| Total equity and liabilities | 10/49 | €56,008 | €53,351 | -€2,657 | -4.7% |
| Equity | 10/15 | €43,061 | €46,227 | +€3,166 | +7.4% |
| Reserves | 13 | €43,061 | €46,227 | +€3,166 | +7.4% |
| Distributable reserves | 133 | €43,061 | €46,227 | +€3,166 | +7.4% |
| Amounts payable | 17/49 | €12,947 | €7,124 | -€5,823 | -45.0% |
| Amounts payable after more than one year | 17 | €2,604 | - | -€2,604 | |
| Financial debts | 170/4 | €2,604 | - | -€2,604 | |
| Amounts payable within one year | 42/48 | €10,343 | €7,124 | -€3,219 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €3,442 | €2,604 | -€838 | -24.3% |
| Trade debts | 44 | €3,005 | €2,262 | -€743 | -24.7% |
| Suppliers | 440/4 | €3,005 | €2,262 | -€743 | -24.7% |
| Taxes, remuneration and social security | 45 | €3,449 | €1,952 | -€1,497 | -43.4% |
| Taxes | 450/3 | €3,449 | €1,808 | -€1,641 | -47.6% |
| Remuneration and social security | 454/9 | - | €144 | +€144 | |
| Other amounts payable | 47/48 | €447 | €306 | -€141 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,752 | €6,473 | -€279 | -4.1% |
| Other operating charges | 640/8 | €942 | €1,083 | +€141 | +15.0% |
| Gross operating margin | 9900 | €28,799 | €13,985 | -€14,814 | -51.4% |
| Operating profit (loss) | 9901 | €21,105 | €6,429 | -€14,677 | -69.5% |
| Financial income | 75/76B | €3 | €1 | -€2 | -80.2% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -80.2% |
| Financial charges | 65/66B | €236 | €159 | -€77 | -32.7% |
| Recurring financial charges | 65 | €236 | €159 | -€77 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €20,871 | €6,270 | -€14,601 | -70.0% |
| Income taxes | 67/77 | €7,100 | €3,104 | -€3,996 | -56.3% |
| Profit (loss) for the period | 9904 | €13,771 | €3,166 | -€10,605 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,771 | €3,166 | -€10,605 | -77.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.