BE-BOXX: 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-BOXX
Largest movements
- Receivables within one year -€55,685
down €55,685 (-26.0%), from €214,327 to €158,642
of which Other amounts receivable: -€48,911
- Cash +€3,387
up €3,387 (+5.7%), from €59,261 to €62,648
mainly Net result for the year (+€143,630) and Receivables within one year (+€55,685)
- Profit (loss) carried forward +€143,630
up €143,630 (+79.1%), from -€181,615 to -€37,985
- Trade debts -€142,827
down €142,827 (-63.2%), from €226,107 to €83,280
- Other debts -€42,497
down €42,497 (-51.9%), from €81,874 to €39,377
- Current portion of long-term debt -€15,000
down €15,000 (-68.3%), from €21,973 to €6,973
- Tax, wage and social debts +€10,610
up €10,610 (+24.2%), from €43,865 to €54,475
of which Taxes: +€18,870
- Gross operating margin +€325,194
up €325,194, from -€174,009 to €151,185
- Taxes -€10,000
down €10,000 (-100%), from €10,000 to €0
- Financial income -€5,618
down €5,618 (-100%), from €5,618 to €0
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 | €282,432 | €230,134 | -€52,299 | -18.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €282,432 | €230,134 | -€52,299 | -18.5% |
| Stocks and contracts in progress | 3 | €1,033 | €1,033 | = | 0.0% |
| Stocks | 30/36 | €1,033 | €1,033 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €214,327 | €158,642 | -€55,685 | -26.0% |
| Trade receivables | 40 | €156,737 | €149,962 | -€6,774 | -4.3% |
| Other amounts receivable | 41 | €57,591 | €8,680 | -€48,911 | -84.9% |
| Cash at bank and in hand | 54/58 | €59,261 | €62,648 | +€3,387 | +5.7% |
| Deferred charges and accrued income | 490/1 | €7,811 | €7,811 | = | 0.0% |
| Total equity and liabilities | 10/49 | €282,432 | €230,134 | -€52,299 | -18.5% |
| Equity | 10/15 | -€105,189 | €38,441 | +€143,630 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,826 | €57,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,966 | €55,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,615 | -€37,985 | +€143,630 | +79.1% |
| Amounts payable | 17/49 | €387,621 | €191,693 | -€195,928 | -50.5% |
| Amounts payable within one year | 42/48 | €380,033 | €184,105 | -€195,928 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €21,973 | €6,973 | -€15,000 | -68.3% |
| Financial debts | 43 | €6,215 | €0 | -€6,215 | -100% |
| Credit institutions | 430/8 | €6,215 | €0 | -€6,215 | -100% |
| Trade debts | 44 | €226,107 | €83,280 | -€142,827 | -63.2% |
| Suppliers | 440/4 | €226,107 | €83,280 | -€142,827 | -63.2% |
| Taxes, remuneration and social security | 45 | €43,865 | €54,475 | +€10,610 | +24.2% |
| Taxes | 450/3 | €28,922 | €47,792 | +€18,870 | +65.2% |
| Remuneration and social security | 454/9 | €14,943 | €6,684 | -€8,259 | -55.3% |
| Other amounts payable | 47/48 | €81,874 | €39,377 | -€42,497 | -51.9% |
| Accrued charges and deferred income | 492/3 | €7,588 | €7,588 | = | 0.0% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,430 | €0 | -€1,430 | -100% |
| Other operating charges | 640/8 | €5,763 | €6,490 | +€728 | +12.6% |
| Gross operating margin | 9900 | -€174,009 | €151,185 | +€325,194 | |
| Operating profit (loss) | 9901 | -€181,201 | €144,695 | +€325,896 | |
| Financial income | 75/76B | €5,618 | €0 | -€5,618 | -100% |
| Recurring financial income | 75 | €5,618 | €0 | -€5,618 | -100% |
| Financial charges | 65/66B | €1,896 | €1,065 | -€830 | -43.8% |
| Recurring financial charges | 65 | €1,896 | €1,065 | -€830 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | -€177,479 | €143,630 | +€321,109 | |
| Income taxes | 67/77 | €10,000 | €0 | -€10,000 | -100% |
| Profit (loss) for the period | 9904 | -€187,479 | €143,630 | +€331,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€187,479 | €143,630 | +€331,109 |
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 16 October 2026 via checked.be.