BE DEM: 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 DEM
Largest movements
- Cash -€12,415
down €12,415 (-98.7%), from €12,576 to €161
mainly Receivables within one year (-€6,897) and Trade debts (-€2,329)
- Receivables within one year +€6,897
up €6,897 (+145.8%), from €4,730 to €11,627
- Trade debts -€2,329
down €2,329 (-46.9%), from €4,966 to €2,637
- Other debts -€1,919
no longer reported in 2025 (was €1,919)
- Profit (loss) carried forward -€1,170
down €1,170 (-25.6%), from -€4,579 to -€5,749
- Gross operating margin +€3,079
up €3,079 (+74.0%), from -€4,159 to -€1,080
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 | €17,306 | €11,888 | -€5,418 | -31.3% |
| Current assets | 29/58 | €17,306 | €11,888 | -€5,418 | -31.3% |
| Stocks and contracts in progress | 3 | - | €100 | +€100 | |
| Stocks | 30/36 | - | €100 | +€100 | |
| Amounts receivable within one year | 40/41 | €4,730 | €11,627 | +€6,897 | +145.8% |
| Trade receivables | 40 | €4,730 | €11,627 | +€6,897 | +145.8% |
| Cash at bank and in hand | 54/58 | €12,576 | €161 | -€12,415 | -98.7% |
| Total equity and liabilities | 10/49 | €17,306 | €11,888 | -€5,418 | -31.3% |
| Equity | 10/15 | €10,421 | €9,251 | -€1,170 | -11.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,579 | -€5,749 | -€1,170 | -25.6% |
| Amounts payable | 17/49 | €6,885 | €2,637 | -€4,248 | -61.7% |
| Amounts payable within one year | 42/48 | €6,885 | €2,637 | -€4,248 | -61.7% |
| Trade debts | 44 | €4,966 | €2,637 | -€2,329 | -46.9% |
| Suppliers | 440/4 | €4,966 | €2,637 | -€2,329 | -46.9% |
| Other amounts payable | 47/48 | €1,919 | - | -€1,919 | |
| Gross operating margin | 9900 | -€4,159 | -€1,080 | +€3,079 | +74.0% |
| Operating profit (loss) | 9901 | -€4,159 | -€1,080 | +€3,079 | +74.0% |
| Financial charges | 65/66B | €105 | €90 | -€15 | -14.6% |
| Recurring financial charges | 65 | €105 | €90 | -€15 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,264 | -€1,170 | +€3,094 | +72.6% |
| Profit (loss) for the period | 9904 | -€4,264 | -€1,170 | +€3,094 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,264 | -€1,170 | +€3,094 | +72.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.