BE.CHINA: what changed
BE.CHINA
Largest movements
- Cash -€9,029
down €9,029 (-76.4%), from €11,813 to €2,784
mainly Net result for the year (-€10,759) and Trade debts (-€3,777)
- Intangible fixed assets -€425
down €425 (-33.4%), from €1,272 to €847
- Profit (loss) carried forward -€10,759
down €10,759 (-1.6%), from -€681,919 to -€692,677
- Other debts +€5,012
new in 2025: €5,012
- Trade debts -€3,777
down €3,777 (-91.2%), from €4,140 to €363
- Purchases and services -€74,735
down €74,735 (-88.2%), from €84,775 to €10,040
- Turnover -€61,385
down €61,385 (-98.8%), from €62,160 to €775
- Gross operating margin +€13,350
up €13,350 (+59.0%), from -€22,615 to -€9,265
- Other operating charges -€6,076
down €6,076 (-88.0%), from €6,905 to €828
- Financial charges -€979
down €979 (-80.2%), from €1,221 to €242
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 | €22,222 | €12,697 | -€9,524 | -42.9% |
| Fixed assets | 21/28 | €9,272 | €8,847 | -€425 | -4.6% |
| Intangible fixed assets | 21 | €1,272 | €847 | -€425 | -33.4% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €12,950 | €3,850 | -€9,100 | -70.3% |
| Amounts receivable within one year | 40/41 | €1,137 | €1,066 | -€71 | -6.2% |
| Trade receivables | 40 | €156 | - | -€156 | |
| Other amounts receivable | 41 | €981 | €1,066 | +€85 | +8.7% |
| Cash at bank and in hand | 54/58 | €11,813 | €2,784 | -€9,029 | -76.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €22,222 | €12,697 | -€9,524 | -42.9% |
| Equity | 10/15 | €18,081 | €7,323 | -€10,759 | -59.5% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€681,919 | -€692,677 | -€10,759 | -1.6% |
| Amounts payable | 17/49 | €4,140 | €5,375 | +€1,234 | +29.8% |
| Amounts payable within one year | 42/48 | €4,140 | €5,375 | +€1,234 | +29.8% |
| Trade debts | 44 | €4,140 | €363 | -€3,777 | -91.2% |
| Suppliers | 440/4 | €4,140 | €363 | -€3,777 | -91.2% |
| Other amounts payable | 47/48 | - | €5,012 | +€5,012 | |
| Turnover | 70 | €62,160 | €775 | -€61,385 | -98.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,775 | €10,040 | -€74,735 | -88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €425 | = | 0.0% |
| Other operating charges | 640/8 | €6,905 | €828 | -€6,076 | -88.0% |
| Gross operating margin | 9900 | -€22,615 | -€9,265 | +€13,350 | +59.0% |
| Operating profit (loss) | 9901 | -€29,945 | -€10,518 | +€19,426 | +64.9% |
| Financial income | 75/76B | €2 | €2 | -€0 | -16.1% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -16.1% |
| Financial charges | 65/66B | €1,221 | €242 | -€979 | -80.2% |
| Recurring financial charges | 65 | €1,221 | €242 | -€979 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,164 | -€10,759 | +€20,405 | +65.5% |
| Profit (loss) for the period | 9904 | -€31,164 | -€10,759 | +€20,405 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,164 | -€10,759 | +€20,405 | +65.5% |
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 1 November 2026 via checked.be.