BE.CORPORATION: 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.CORPORATION
Largest movements
- Receivables within one year +€18,495
up €18,495 (+51.4%), from €35,959 to €54,454
of which Other amounts receivable: +€16,196
- Tangible fixed assets -€8,834
down €8,834 (-50.9%), from €17,363 to €8,529
of which Plant, machinery and equipment: -€5,000
- Cash +€3,939
up €3,939 (+20.1%), from €19,580 to €23,519
mainly Net result for the year (+€12,377) and Depreciation (+€11,248)
- Reserves +€46,296
new in 2024: €46,296
- Profit (loss) carried forward -€33,919
no longer reported in 2024 (was €33,919)
- Other debts -€10,979
no longer reported in 2024 (was €10,979)
- Trade debts +€10,232
up €10,232 (+89.3%), from €11,459 to €21,691
- Tax, wage and social debts +€2,214
up €2,214 (+22.3%), from €9,936 to €12,150
of which Remuneration and social security: +€9,826
- Staff costs +€44,511
up €44,511 (+55.2%), from €80,613 to €125,124
- Gross operating margin +€42,708
up €42,708 (+35.9%), from €119,019 to €161,727
- Other operating charges +€3,897
new in 2024: €3,897
- Financial charges +€3,343
up €3,343 (+503%), from €665 to €4,008
- Taxes +€3,167
up €3,167 (+102%), from €3,114 to €6,281
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,643 | €87,487 | +€13,844 | +18.8% |
| Fixed assets | 21/28 | €18,104 | €9,271 | -€8,833 | -48.8% |
| Tangible fixed assets | 22/27 | €17,363 | €8,529 | -€8,834 | -50.9% |
| Plant, machinery and equipment | 23 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Furniture and vehicles | 24 | €7,363 | €3,529 | -€3,834 | -52.1% |
| Financial fixed assets | 28 | €741 | €741 | +€0 | 0.0% |
| Current assets | 29/58 | €55,539 | €78,216 | +€22,677 | +40.8% |
| Amounts receivable within one year | 40/41 | €35,959 | €54,454 | +€18,495 | +51.4% |
| Trade receivables | 40 | €1,965 | €4,264 | +€2,299 | +117% |
| Other amounts receivable | 41 | €33,994 | €50,190 | +€16,196 | +47.6% |
| Cash at bank and in hand | 54/58 | €19,580 | €23,519 | +€3,939 | +20.1% |
| Deferred charges and accrued income | 490/1 | - | €243 | +€243 | |
| Total equity and liabilities | 10/49 | €73,643 | €87,487 | +€13,844 | +18.8% |
| Equity | 10/15 | €41,269 | €53,646 | +€12,377 | +30.0% |
| Contributions | 10/11 | €7,350 | €7,350 | = | 0.0% |
| Reserves | 13 | - | €46,296 | +€46,296 | |
| Distributable reserves | 133 | - | €46,296 | +€46,296 | |
| Profit (loss) carried forward | 14 | €33,919 | - | -€33,919 | |
| Amounts payable | 17/49 | €32,374 | €33,840 | +€1,466 | +4.5% |
| Amounts payable within one year | 42/48 | €32,374 | €33,840 | +€1,466 | +4.5% |
| Trade debts | 44 | €11,459 | €21,691 | +€10,232 | +89.3% |
| Suppliers | 440/4 | €11,459 | €21,691 | +€10,232 | +89.3% |
| Taxes, remuneration and social security | 45 | €9,936 | €12,150 | +€2,214 | +22.3% |
| Taxes | 450/3 | €8,372 | €760 | -€7,612 | -90.9% |
| Remuneration and social security | 454/9 | €1,564 | €11,390 | +€9,826 | +628% |
| Other amounts payable | 47/48 | €10,979 | - | -€10,979 | |
| Remuneration, social security and pensions | 62 | €80,613 | €125,124 | +€44,511 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,469 | €11,248 | -€2,221 | -16.5% |
| Other operating charges | 640/8 | - | €3,897 | +€3,897 | |
| Non-recurring operating charges | 66A | €20,000 | - | -€20,000 | |
| Gross operating margin | 9900 | €119,019 | €161,727 | +€42,708 | +35.9% |
| Operating profit (loss) | 9901 | €4,937 | €21,457 | +€16,520 | +335% |
| Financial income | 75/76B | - | €1,208 | +€1,208 | |
| Recurring financial income | 75 | - | €1,208 | +€1,208 | |
| Financial charges | 65/66B | €665 | €4,008 | +€3,343 | +503% |
| Recurring financial charges | 65 | €665 | €4,008 | +€3,343 | +503% |
| Profit (loss) for the period before taxes | 9903 | €4,272 | €18,658 | +€14,386 | +337% |
| Income taxes | 67/77 | €3,114 | €6,281 | +€3,167 | +102% |
| Profit (loss) for the period | 9904 | €1,158 | €12,377 | +€11,219 | +969% |
| Profit (loss) for the period to be appropriated | 9905 | €1,158 | €12,377 | +€11,219 | +969% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.