BE COMPANY: what changed
What changed
BE COMPANY
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
-€18,008
2024 · -€28,275+€10,267
Equity
€35,327
2024 · €53,335-€18,008
Cash
€1,599
2024 · €2,198-€599
Balance sheet total
€144,780
2024 · €89,271+€55,509
Largest movements
Assets
- Tangible fixed assets +€78,154
up €78,154 (+611%), from €12,788 to €90,942
of which Other tangible fixed assets: +€69,471
- Receivables within one year -€23,199
down €23,199 (-32.3%), from €71,716 to €48,518
of which Other amounts receivable: -€29,694
Equity and liabilities
- Debts after one year +€74,648
new in 2025: €74,648
- Profit (loss) carried forward -€15,469
down €15,469 (-15.2%), from -€101,537 to -€117,006
- Current portion of long-term debt +€4,499
up €4,499 (+75.0%), from €6,000 to €10,499
- Trade debts -€3,721
down €3,721 (-49.2%), from €7,558 to €3,837
- Reserves -€2,539
down €2,539 (-1.9%), from €136,272 to €133,733
of which Tax-exempt reserves: -€2,539
Income statement
- Gross operating margin +€20,881
up €20,881 (+90.5%), from -€23,080 to -€2,200
- Depreciation +€5,051
up €5,051 (+522%), from €967 to €6,019
- Financial charges +€5,051
up €5,051 (+187%), from €2,703 to €7,754
- Other operating charges +€825
up €825 (+77.9%), from €1,059 to €1,885
- Taxes -€465
no longer reported in 2025 (was €465)
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.
Result 2024
-€28,275
Gross operating margin
+€20,881
Depreciation
-€5,051
Other operating charges
-€825
Other operating items
-€1,000
Financial income
+€2
Financial charges
-€5,051
Taxes
+€465
Deferred taxes and other
+€846
Result 2025
-€18,008
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€4,427
Investment
-€84,173
Financing
+€79,147
Cash 2024
€2,198
From operations (derived)
+€4,427
Net result for the year
-€18,008
Depreciation
+€6,019
Receivables within one year
+€23,199
Deferred charges and accrued income
-€1,152
Provisions
-€846
Trade debts
-€3,721
Tax, wage and social debts
-€1,312
Accrued charges and deferred income
+€250
Investment (derived)
-€84,173
Investment in fixed assets (net)
-€84,173
Financing
+€79,147
Debts after one year
+€74,648
Current portion of long-term debt
+€4,499
Cash 2025
€1,599
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,271 | €144,780 | +€55,509 | +62.2% |
| Fixed assets | 21/28 | €12,788 | €90,942 | +€78,154 | +611% |
| Tangible fixed assets | 22/27 | €12,788 | €90,942 | +€78,154 | +611% |
| Plant, machinery and equipment | 23 | €6,142 | €5,483 | -€659 | -10.7% |
| Furniture and vehicles | 24 | €843 | €10,185 | +€9,341 | +1,108% |
| Other tangible fixed assets | 26 | €5,803 | €75,274 | +€69,471 | +1,197% |
| Current assets | 29/58 | €76,483 | €53,838 | -€22,645 | -29.6% |
| Amounts receivable within one year | 40/41 | €71,716 | €48,518 | -€23,199 | -32.3% |
| Trade receivables | 40 | €10,909 | €17,405 | +€6,496 | +59.5% |
| Other amounts receivable | 41 | €60,807 | €31,112 | -€29,694 | -48.8% |
| Cash at bank and in hand | 54/58 | €2,198 | €1,599 | -€599 | -27.2% |
| Deferred charges and accrued income | 490/1 | €2,569 | €3,721 | +€1,152 | +44.8% |
| Total equity and liabilities | 10/49 | €89,271 | €144,780 | +€55,509 | +62.2% |
| Equity | 10/15 | €53,335 | €35,327 | -€18,008 | -33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,272 | €133,733 | -€2,539 | -1.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,115 | €52,576 | -€2,539 | -4.6% |
| Distributable reserves | 133 | €79,297 | €79,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,537 | -€117,006 | -€15,469 | -15.2% |
| Provisions and deferred taxes | 16 | €18,372 | €17,525 | -€846 | -4.6% |
| Deferred taxes | 168 | €18,372 | €17,525 | -€846 | -4.6% |
| Amounts payable | 17/49 | €17,565 | €91,928 | +€74,363 | +423% |
| Amounts payable after more than one year | 17 | - | €74,648 | +€74,648 | |
| Financial debts | 170/4 | - | €74,648 | +€74,648 | |
| Amounts payable within one year | 42/48 | €15,200 | €14,665 | -€535 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €10,499 | +€4,499 | +75.0% |
| Trade debts | 44 | €7,558 | €3,837 | -€3,721 | -49.2% |
| Suppliers | 440/4 | €7,558 | €3,837 | -€3,721 | -49.2% |
| Taxes, remuneration and social security | 45 | €1,641 | €329 | -€1,312 | -79.9% |
| Taxes | 450/3 | €1,641 | €329 | -€1,312 | -79.9% |
| Accrued charges and deferred income | 492/3 | €2,365 | €2,615 | +€250 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €6,019 | +€5,051 | +522% |
| Other operating charges | 640/8 | €1,059 | €1,885 | +€825 | +77.9% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | -€23,080 | -€2,200 | +€20,881 | +90.5% |
| Operating profit (loss) | 9901 | -€25,107 | -€11,103 | +€14,004 | +55.8% |
| Financial income | 75/76B | €0 | €3 | +€2 | +846% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +846% |
| Financial charges | 65/66B | €2,703 | €7,754 | +€5,051 | +187% |
| Recurring financial charges | 65 | €2,703 | €7,754 | +€5,051 | +187% |
| Profit (loss) for the period before taxes | 9903 | -€27,810 | -€18,854 | +€8,955 | +32.2% |
| Transfer from deferred taxes | 780 | - | €846 | +€846 | |
| Income taxes | 67/77 | €465 | - | -€465 | |
| Profit (loss) for the period | 9904 | -€28,275 | -€18,008 | +€10,267 | +36.3% |
| Transfer from tax-exempt reserves | 789 | - | €2,539 | +€2,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,275 | -€15,469 | +€12,806 | +45.3% |
Next steps
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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.