BE CITY: 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 CITY
Largest movements
- Cash +€79,933
up €79,933 (+82.5%), from €96,881 to €176,814
mainly Net result for the year (+€214,170) and Short-term financial debts (+€69,189)
- Receivables within one year -€18,004
down €18,004 (-6.9%), from €259,879 to €241,875
of which Other amounts receivable: -€14,713
- Reserves +€128,456
up €128,456 (+30.9%), from €415,590 to €544,046
- Debts after one year -€80,475
down €80,475 (-56.1%), from €143,480 to €63,006
- Tax, wage and social debts -€72,487
down €72,487 (-89.3%), from €81,148 to €8,661
- Short-term financial debts +€69,189
up €69,189 (+3,146%), from €2,199 to €71,389
- Trade debts +€19,726
up €19,726 (+63.9%), from €30,879 to €50,605
of which Suppliers: +€24,726
- Gross operating margin +€54,860
up €54,860 (+21.8%), from €251,542 to €306,402
- Taxes +€16,754
up €16,754 (+20.7%), from €80,773 to €97,527
- Financial income +€14,217
up €14,217 (+176%), from €8,087 to €22,304
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 | €870,404 | €925,482 | +€55,077 | +6.3% |
| Fixed assets | 21/28 | €385,914 | €380,692 | -€5,222 | -1.4% |
| Tangible fixed assets | 22/27 | €18,364 | €13,142 | -€5,222 | -28.4% |
| Furniture and vehicles | 24 | €17,144 | €11,922 | -€5,222 | -30.5% |
| Other tangible fixed assets | 26 | €1,220 | €1,220 | = | 0.0% |
| Financial fixed assets | 28 | €367,550 | €367,550 | = | 0.0% |
| Current assets | 29/58 | €484,490 | €544,789 | +€60,299 | +12.4% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €259,879 | €241,875 | -€18,004 | -6.9% |
| Trade receivables | 40 | €65,207 | €61,916 | -€3,290 | -5.0% |
| Other amounts receivable | 41 | €194,672 | €179,959 | -€14,713 | -7.6% |
| Cash at bank and in hand | 54/58 | €96,881 | €176,814 | +€79,933 | +82.5% |
| Deferred charges and accrued income | 490/1 | €2,730 | €1,100 | -€1,630 | -59.7% |
| Total equity and liabilities | 10/49 | €870,404 | €925,482 | +€55,077 | +6.3% |
| Equity | 10/15 | €421,790 | €550,246 | +€128,456 | +30.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €415,590 | €544,046 | +€128,456 | +30.9% |
| Distributable reserves | 133 | €415,590 | €544,046 | +€128,456 | +30.9% |
| Amounts payable | 17/49 | €448,614 | €375,235 | -€73,379 | -16.4% |
| Amounts payable after more than one year | 17 | €143,480 | €63,006 | -€80,475 | -56.1% |
| Financial debts | 170/4 | €143,480 | €63,006 | -€80,475 | -56.1% |
| Amounts payable within one year | 42/48 | €290,541 | €296,844 | +€6,303 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €90,600 | €80,475 | -€10,125 | -11.2% |
| Financial debts | 43 | €2,199 | €71,389 | +€69,189 | +3,146% |
| Credit institutions | 430/8 | €2,199 | €71,389 | +€69,189 | +3,146% |
| Trade debts | 44 | €30,879 | €50,605 | +€19,726 | +63.9% |
| Suppliers | 440/4 | €13,379 | €38,105 | +€24,726 | +185% |
| Bills of exchange payable | 441 | €17,500 | €12,500 | -€5,000 | -28.6% |
| Taxes, remuneration and social security | 45 | €81,148 | €8,661 | -€72,487 | -89.3% |
| Taxes | 450/3 | €81,148 | €8,661 | -€72,487 | -89.3% |
| Other amounts payable | 47/48 | €85,714 | €85,714 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €14,593 | €15,386 | +€793 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,349 | €5,222 | +€872 | +20.1% |
| Other operating charges | 640/8 | €3,750 | €837 | -€2,914 | -77.7% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €251,542 | €306,402 | +€54,860 | +21.8% |
| Operating profit (loss) | 9901 | €238,442 | €300,344 | +€61,902 | +26.0% |
| Financial income | 75/76B | €8,087 | €22,304 | +€14,217 | +176% |
| Recurring financial income | 75 | €8,087 | €22,304 | +€14,217 | +176% |
| Financial charges | 65/66B | €9,629 | €10,950 | +€1,321 | +13.7% |
| Recurring financial charges | 65 | €9,629 | €10,950 | +€1,321 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €236,900 | €311,698 | +€74,797 | +31.6% |
| Income taxes | 67/77 | €80,773 | €97,527 | +€16,754 | +20.7% |
| Profit (loss) for the period | 9904 | €156,127 | €214,170 | +€58,043 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €156,127 | €214,170 | +€58,043 | +37.2% |
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 25 October 2026 via checked.be.