BE BOSS: what changed
BE BOSS
Largest movements
- Tangible fixed assets -€27,259
down €27,259 (-36.1%), from €75,499 to €48,240
of which Furniture and vehicles: -€27,516
- Financial fixed assets -€6,200
down €6,200 (-55.4%), from €11,200 to €5,000
- Receivables within one year +€2,515
up €2,515 (+136%), from €1,855 to €4,369
of which Other amounts receivable: +€2,515
- Cash -€1,299
down €1,299 (-25.4%), from €5,115 to €3,816
mainly Debts after one year (-€22,873) and Net result for the year (-€8,063)
- Debts after one year -€22,873
down €22,873 (-84.5%), from €27,072 to €4,199
- Profit (loss) carried forward -€5,253
down €5,253, from €0 to -€5,253
- Reserves -€2,810
down €2,810 (-100%), from €2,810 to €0
- Other debts -€1,678
down €1,678 (-10.8%), from €15,546 to €13,868
- Tax, wage and social debts +€1,637
up €1,637 (+43.0%), from €3,810 to €5,447
- Gross operating margin -€56,208
down €56,208, from €45,687 to -€10,521
- Financial income +€41,224
up €41,224 (+137,092%), from €30 to €41,254
- Taxes -€4,870
down €4,870 (-88.5%), from €5,501 to €632
- Financial charges -€856
down €856 (-35.6%), from €2,403 to €1,547
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,837 | €61,824 | -€32,013 | -34.1% |
| Fixed assets | 21/28 | €86,699 | €53,240 | -€33,459 | -38.6% |
| Tangible fixed assets | 22/27 | €75,499 | €48,240 | -€27,259 | -36.1% |
| Furniture and vehicles | 24 | €74,184 | €46,668 | -€27,516 | -37.1% |
| Other tangible fixed assets | 26 | €1,315 | €1,572 | +€257 | +19.5% |
| Financial fixed assets | 28 | €11,200 | €5,000 | -€6,200 | -55.4% |
| Current assets | 29/58 | €7,138 | €8,584 | +€1,446 | +20.3% |
| Amounts receivable within one year | 40/41 | €1,855 | €4,369 | +€2,515 | +136% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,855 | €4,369 | +€2,515 | +136% |
| Cash at bank and in hand | 54/58 | €5,115 | €3,816 | -€1,299 | -25.4% |
| Deferred charges and accrued income | 490/1 | €168 | €399 | +€231 | +137% |
| Total equity and liabilities | 10/49 | €93,837 | €61,824 | -€32,013 | -34.1% |
| Equity | 10/15 | €22,401 | €14,338 | -€8,063 | -36.0% |
| Contributions | 10/11 | €19,591 | €19,591 | = | 0.0% |
| Reserves | 13 | €2,810 | €0 | -€2,810 | -100% |
| Distributable reserves | 133 | €2,810 | €0 | -€2,810 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€5,253 | -€5,253 | |
| Amounts payable | 17/49 | €71,436 | €47,486 | -€23,950 | -33.5% |
| Amounts payable after more than one year | 17 | €27,072 | €4,199 | -€22,873 | -84.5% |
| Financial debts | 170/4 | €27,072 | €4,199 | -€22,873 | -84.5% |
| Amounts payable within one year | 42/48 | €44,355 | €43,279 | -€1,076 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €23,423 | €22,873 | -€550 | -2.3% |
| Financial debts | 43 | €820 | €289 | -€532 | -64.8% |
| Credit institutions | 430/8 | €820 | €289 | -€532 | -64.8% |
| Trade debts | 44 | €755 | €801 | +€46 | +6.0% |
| Suppliers | 440/4 | €755 | €801 | +€46 | +6.0% |
| Taxes, remuneration and social security | 45 | €3,810 | €5,447 | +€1,637 | +43.0% |
| Taxes | 450/3 | €3,810 | €5,447 | +€1,637 | +43.0% |
| Other amounts payable | 47/48 | €15,546 | €13,868 | -€1,678 | -10.8% |
| Accrued charges and deferred income | 492/3 | €9 | €9 | +€0 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,954 | €28,076 | +€122 | +0.4% |
| Other operating charges | 640/8 | €989 | €1,024 | +€34 | +3.5% |
| Non-recurring operating charges | 66A | - | €7,517 | +€7,517 | |
| Gross operating margin | 9900 | €45,687 | -€10,521 | -€56,208 | |
| Operating profit (loss) | 9901 | €16,744 | -€47,139 | -€63,882 | |
| Financial income | 75/76B | €30 | €41,254 | +€41,224 | +137,092% |
| Recurring financial income | 75 | €30 | €41,254 | +€41,224 | +137,092% |
| Financial charges | 65/66B | €2,403 | €1,547 | -€856 | -35.6% |
| Recurring financial charges | 65 | €2,403 | €1,547 | -€856 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €14,371 | -€7,432 | -€21,802 | |
| Income taxes | 67/77 | €5,501 | €632 | -€4,870 | -88.5% |
| Profit (loss) for the period | 9904 | €8,870 | -€8,063 | -€16,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,870 | -€8,063 | -€16,933 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.