BE CACTUS: 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 CACTUS
Largest movements
- Cash -€29,047
down €29,047 (-92.3%), from €31,457 to €2,410
mainly Receivables within one year (-€21,715) and Trade debts (-€12,391)
- Receivables within one year +€21,715
up €21,715 (+2071.0%), from €1,049 to €22,763
- Deferred charges and accrued income -€635
no longer reported in 2025 (was €635)
- Trade debts -€12,391
down €12,391 (-78.5%), from €15,791 to €3,399
- Profit (loss) carried forward +€4,246
up €4,246 (+51.1%), from -€8,310 to -€4,064
- Other debts +€470
up €470 (+130.4%), from €360 to €830
- Gross operating margin -€2,123
down €2,123 (-26.4%), from €8,027 to €5,904
- Taxes +€805
up €805 (+108.7%), from €741 to €1,546
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 | €33,141 | €25,173 | -€7,967 | -24.0% |
| Current assets | 29/58 | €33,141 | €25,173 | -€7,967 | -24.0% |
| Amounts receivable within one year | 40/41 | €1,049 | €22,763 | +€21,715 | +2071.0% |
| Trade receivables | 40 | €1,049 | €22,763 | +€21,715 | +2071.0% |
| Cash at bank and in hand | 54/58 | €31,457 | €2,410 | -€29,047 | -92.3% |
| Deferred charges and accrued income | 490/1 | €635 | - | -€635 | |
| Total equity and liabilities | 10/49 | €33,141 | €25,173 | -€7,967 | -24.0% |
| Equity | 10/15 | €13,641 | €17,887 | +€4,246 | +31.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,359 | €3,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,310 | -€4,064 | +€4,246 | +51.1% |
| Amounts payable | 17/49 | €19,499 | €7,286 | -€12,213 | -62.6% |
| Amounts payable within one year | 42/48 | €19,499 | €7,286 | -€12,213 | -62.6% |
| Trade debts | 44 | €15,791 | €3,399 | -€12,391 | -78.5% |
| Suppliers | 440/4 | €15,791 | €3,399 | -€12,391 | -78.5% |
| Taxes, remuneration and social security | 45 | €3,349 | €3,057 | -€291 | -8.7% |
| Taxes | 450/3 | €3,349 | €3,057 | -€291 | -8.7% |
| Other amounts payable | 47/48 | €360 | €830 | +€470 | +130.4% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +2.9% |
| Gross operating margin | 9900 | €8,027 | €5,904 | -€2,123 | -26.4% |
| Operating profit (loss) | 9901 | €7,964 | €5,839 | -€2,125 | -26.7% |
| Financial charges | 65/66B | €46 | €47 | +€1 | +3.0% |
| Recurring financial charges | 65 | €46 | €47 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €7,918 | €5,791 | -€2,126 | -26.9% |
| Income taxes | 67/77 | €741 | €1,546 | +€805 | +108.7% |
| Profit (loss) for the period | 9904 | €7,177 | €4,246 | -€2,931 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,177 | €4,246 | -€2,931 | -40.8% |
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 9 October 2026 via checked.be.