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BE CHANGE: what changed

What changed

BE CHANGE

BE 0896.111.437
NACE 82.990, Other business support services
filed annual accounts (NBB)
Financial years compared with
Net result for the year
-€6,041
2024 · €1,453-€7,494
Equity
€53,767
2024 · €59,807-€6,041
Cash
€28,901
2024 · €5,675+€23,226
Balance sheet total
€55,192
2024 · €62,336-€7,143

Largest movements

2024 to 2025
Assets
  • Current investments -€40,000

    down €40,000 (-80.0%), from €50,000 to €10,000

  • Cash +€23,226

    up €23,226 (+409%), from €5,675 to €28,901

    mainly Current investments (+€40,000) and Deferred charges and accrued income (+€364)

  • Receivables within one year +€9,994

    up €9,994 (+213%), from €4,698 to €14,692

    of which Other amounts receivable: +€10,601

Equity and liabilities
  • Reserves -€3,545

    down €3,545 (-6.6%), from €53,607 to €50,062

  • Profit (loss) carried forward -€2,495

    new in 2025: -€2,495

  • Trade debts -€1,000

    down €1,000 (-92.5%), from €1,082 to €82

Income statement
  • Gross operating margin -€9,873

    down €9,873, from €3,754 to -€6,119

  • Taxes -€1,541

    down €1,541 (-88.5%), from €1,742 to €200

  • Other operating charges -€715

    down €715 (-50.7%), from €1,411 to €696

  • Financial income +€121

    up €121 (+13.0%), from €931 to €1,052

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 €1,453
Gross operating margin -€9,873
Other operating charges +€715
Financial income +€121
Financial charges +€2
Taxes +€1,541
Result 2025 -€6,041
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€16,818
Investment +€40,000
Financing +€44
Cash 2024 €5,675
Net result for the year -€6,041
Receivables within one year -€9,994
Deferred charges and accrued income +€364
Trade debts -€1,000
Tax, wage and social debts -€147
Current investments +€40,000
Short-term financial debts +€44
Cash 2025 €28,901
brings cash intakes cash out
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €62,336 €55,192 -€7,143 -11.5%
Current assets 29/58 €62,336 €55,192 -€7,143 -11.5%
Amounts receivable within one year 40/41 €4,698 €14,692 +€9,994 +213%
Trade receivables 40 €4,637 €4,029 -€608 -13.1%
Other amounts receivable 41 €61 €10,663 +€10,601 +17,294%
Current investments 50/53 €50,000 €10,000 -€40,000 -80.0%
Cash at bank and in hand 54/58 €5,675 €28,901 +€23,226 +409%
Deferred charges and accrued income 490/1 €1,963 €1,600 -€364 -18.5%
Total equity and liabilities 10/49 €62,336 €55,192 -€7,143 -11.5%
Equity 10/15 €59,807 €53,767 -€6,041 -10.1%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €53,607 €50,062 -€3,545 -6.6%
Distributable reserves 133 €53,607 €50,062 -€3,545 -6.6%
Profit (loss) carried forward 14 - -€2,495 -€2,495
Amounts payable 17/49 €2,529 €1,426 -€1,103 -43.6%
Amounts payable within one year 42/48 €2,529 €1,426 -€1,103 -43.6%
Financial debts 43 €15 €59 +€44 +296%
Credit institutions 430/8 €15 €59 +€44 +296%
Trade debts 44 €1,082 €82 -€1,000 -92.5%
Suppliers 440/4 €1,082 €82 -€1,000 -92.5%
Taxes, remuneration and social security 45 €147 €0 -€147 -100%
Taxes 450/3 €147 €0 -€147 -100%
Other amounts payable 47/48 €1,285 €1,285 = 0.0%
Other operating charges 640/8 €1,411 €696 -€715 -50.7%
Gross operating margin 9900 €3,754 -€6,119 -€9,873
Operating profit (loss) 9901 €2,343 -€6,814 -€9,158
Financial income 75/76B €931 €1,052 +€121 +13.0%
Recurring financial income 75 €931 €1,052 +€121 +13.0%
Financial charges 65/66B €79 €77 -€2 -2.0%
Recurring financial charges 65 €79 €77 -€2 -2.0%
Profit (loss) for the period before taxes 9903 €3,195 -€5,840 -€9,035
Income taxes 67/77 €1,742 €200 -€1,541 -88.5%
Profit (loss) for the period 9904 €1,453 -€6,041 -€7,494
Profit (loss) for the period to be appropriated 9905 €1,453 -€6,041 -€7,494
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 3 November 2026 via checked.be.