BE.COM: what changed
Two fiscal 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.COM
Largest movements
- Cash +€32,309
up €32,309 (+135.5%), from €23,839 to €56,147
mainly Net result for the year (+€36,718) and Receivables within one year (+€12,020)
- Receivables within one year -€12,020
down €12,020 (-59.4%), from €20,250 to €8,230
of which Other amounts receivable: -€13,270
- Tangible fixed assets +€4,901
up €4,901 (+370.0%), from €1,325 to €6,225
- Deferred charges and accrued income -€1,978
no longer reported in 2025 (was €1,978)
- Reserves +€11,500
up €11,500 (+18.9%), from €60,900 to €72,400
- Other debts +€9,119
new in 2025: €9,119
- Trade debts -€5,071
down €5,071 (-67.8%), from €7,476 to €2,404
- Accrued charges and deferred income +€4,754
new in 2025: €4,754
- Tax, wage and social debts +€2,858
up €2,858 (+561.1%), from €509 to €3,367
- Gross operating margin +€59,135
up €59,135 (+13611.1%), from €434 to €59,569
- Taxes +€10,733
up €10,733 (+218.3%), from €4,917 to €15,650
- Other operating charges -€8,150
down €8,150 (-64.2%), from €12,698 to €4,548
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 | €47,391 | €70,603 | +€23,211 | +49.0% |
| Fixed assets | 21/28 | €1,325 | €6,225 | +€4,901 | +370.0% |
| Tangible fixed assets | 22/27 | €1,325 | €6,225 | +€4,901 | +370.0% |
| Plant, machinery and equipment | 23 | €1,325 | €6,225 | +€4,901 | +370.0% |
| Current assets | 29/58 | €46,067 | €64,377 | +€18,311 | +39.7% |
| Amounts receivable within one year | 40/41 | €20,250 | €8,230 | -€12,020 | -59.4% |
| Trade receivables | 40 | €250 | €1,500 | +€1,250 | +500.0% |
| Other amounts receivable | 41 | €20,000 | €6,730 | -€13,270 | -66.4% |
| Cash at bank and in hand | 54/58 | €23,839 | €56,147 | +€32,309 | +135.5% |
| Deferred charges and accrued income | 490/1 | €1,978 | - | -€1,978 | |
| Total equity and liabilities | 10/49 | €47,391 | €70,603 | +€23,211 | +49.0% |
| Equity | 10/15 | €25,406 | €37,624 | +€12,218 | +48.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,900 | €72,400 | +€11,500 | +18.9% |
| Distributable reserves | 133 | €60,900 | €72,400 | +€11,500 | +18.9% |
| Profit (loss) carried forward | 14 | -€41,694 | -€40,976 | +€718 | +1.7% |
| Amounts payable | 17/49 | €21,985 | €32,978 | +€10,993 | +50.0% |
| Amounts payable within one year | 42/48 | €21,985 | €28,224 | +€6,239 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €13,333 | -€667 | -4.8% |
| Trade debts | 44 | €7,476 | €2,404 | -€5,071 | -67.8% |
| Suppliers | 440/4 | €7,476 | €2,404 | -€5,071 | -67.8% |
| Taxes, remuneration and social security | 45 | €509 | €3,367 | +€2,858 | +561.1% |
| Taxes | 450/3 | €509 | €3,367 | +€2,858 | +561.1% |
| Other amounts payable | 47/48 | - | €9,119 | +€9,119 | |
| Accrued charges and deferred income | 492/3 | - | €4,754 | +€4,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €1,376 | +€34 | +2.5% |
| Other operating charges | 640/8 | €12,698 | €4,548 | -€8,150 | -64.2% |
| Gross operating margin | 9900 | €434 | €59,569 | +€59,135 | +13611.1% |
| Operating profit (loss) | 9901 | -€13,606 | €53,645 | +€67,250 | |
| Financial charges | 65/66B | €1,040 | €1,277 | +€236 | +22.7% |
| Recurring financial charges | 65 | €1,040 | €1,277 | +€236 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,646 | €52,368 | +€67,014 | |
| Income taxes | 67/77 | €4,917 | €15,650 | +€10,733 | +218.3% |
| Profit (loss) for the period | 9904 | -€19,563 | €36,718 | +€56,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,563 | €36,718 | +€56,281 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.