BE CONCRETE: 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 CONCRETE
Largest movements
- Tangible fixed assets +€7,548
up €7,548 (+1,103%), from €685 to €8,232
of which Land and buildings: +€6,862
- Cash +€2,953
up €2,953 (+213%), from €1,384 to €4,337
mainly Other debts (+€53,794) and Depreciation (+€2,640)
- Deferred charges and accrued income +€2,544
up €2,544 (+186%), from €1,368 to €3,911
- Receivables within one year +€2,395
up €2,395 (+45.3%), from €5,288 to €7,684
of which Trade receivables: +€4,114
- Other debts +€53,794
up €53,794 (+277%), from €19,398 to €73,192
- Short-term financial debts -€30,000
no longer reported in 2025 (was €30,000)
- Profit (loss) carried forward -€7,049
down €7,049 (-4.0%), from -€176,635 to -€183,684
- Tax, wage and social debts -€1,517
down €1,517 (-13.1%), from €11,559 to €10,041
of which Taxes: -€3,317
- Financial charges -€190,769
down €190,769 (-98.2%), from €194,200 to €3,431
- Gross operating margin -€25,293
down €25,293 (-96.4%), from €26,231 to €938
- Taxes -€5,859
down €5,859 (-92.1%), from €6,361 to €502
- Depreciation +€1,715
up €1,715 (+185%), from €925 to €2,640
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 | €8,724 | €24,164 | +€15,440 | +177% |
| Fixed assets | 21/28 | €685 | €8,232 | +€7,548 | +1,103% |
| Tangible fixed assets | 22/27 | €685 | €8,232 | +€7,548 | +1,103% |
| Land and buildings | 22 | - | €6,862 | +€6,862 | |
| Furniture and vehicles | 24 | €685 | €1,370 | +€686 | +100% |
| Current assets | 29/58 | €8,040 | €15,932 | +€7,892 | +98.2% |
| Amounts receivable within one year | 40/41 | €5,288 | €7,684 | +€2,395 | +45.3% |
| Trade receivables | 40 | €3,570 | €7,684 | +€4,114 | +115% |
| Other amounts receivable | 41 | €1,719 | - | -€1,719 | |
| Cash at bank and in hand | 54/58 | €1,384 | €4,337 | +€2,953 | +213% |
| Deferred charges and accrued income | 490/1 | €1,368 | €3,911 | +€2,544 | +186% |
| Total equity and liabilities | 10/49 | €8,724 | €24,164 | +€15,440 | +177% |
| Equity | 10/15 | -€56,766 | -€63,815 | -€7,049 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,269 | €101,269 | = | 0.0% |
| Distributable reserves | 133 | €101,269 | €101,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,635 | -€183,684 | -€7,049 | -4.0% |
| Amounts payable | 17/49 | €65,490 | €87,979 | +€22,489 | +34.3% |
| Amounts payable within one year | 42/48 | €65,490 | €87,979 | +€22,489 | +34.3% |
| Financial debts | 43 | €30,000 | - | -€30,000 | |
| Credit institutions | 430/8 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €4,533 | €4,745 | +€212 | +4.7% |
| Suppliers | 440/4 | €4,533 | €4,745 | +€212 | +4.7% |
| Taxes, remuneration and social security | 45 | €11,559 | €10,041 | -€1,517 | -13.1% |
| Taxes | 450/3 | €11,559 | €8,241 | -€3,317 | -28.7% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €19,398 | €73,192 | +€53,794 | +277% |
| Non-recurring operating income | 76A | €3,306 | - | -€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €2,640 | +€1,715 | +185% |
| Other operating charges | 640/8 | €1,442 | €1,420 | -€22 | -1.5% |
| Gross operating margin | 9900 | €26,231 | €938 | -€25,293 | -96.4% |
| Operating profit (loss) | 9901 | €23,863 | -€3,122 | -€26,986 | |
| Financial income | 75/76B | €63 | €6 | -€57 | -90.3% |
| Recurring financial income | 75 | €63 | €6 | -€57 | -90.3% |
| Financial charges | 65/66B | €194,200 | €3,431 | -€190,769 | -98.2% |
| Recurring financial charges | 65 | €194,200 | €3,431 | -€190,769 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€170,274 | -€6,547 | +€163,727 | +96.2% |
| Income taxes | 67/77 | €6,361 | €502 | -€5,859 | -92.1% |
| Profit (loss) for the period | 9904 | -€176,635 | -€7,049 | +€169,586 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€176,635 | -€7,049 | +€169,586 | +96.0% |
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 16 October 2026 via checked.be.