BE DIFFERENT: 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 DIFFERENT
Largest movements
- Cash -€3,322
down €3,322 (-36.4%), from €9,126 to €5,804
mainly Tax, wage and social debts (-€2,081) and Receivables within one year (-€1,694)
- Receivables within one year +€1,694
new in 2025: €1,694
- Tangible fixed assets -€380
no longer reported in 2025 (was €380)
- Tax, wage and social debts -€2,081
down €2,081 (-52.1%), from €3,996 to €1,915
- Trade debts +€660
up €660 (+109.0%), from €605 to €1,265
- Profit (loss) carried forward -€587
down €587 (-5.2%), from -€11,245 to -€11,832
- Gross operating margin -€8,876
down €8,876 (-99.6%), from €8,914 to €38
- Other operating charges -€228
down €228 (-61.8%), from €369 to €141
- Financial charges -€185
down €185 (-64.0%), from €289 to €104
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 | €9,506 | €7,498 | -€2,008 | -21.1% |
| Fixed assets | 21/28 | €380 | - | -€380 | |
| Tangible fixed assets | 22/27 | €380 | - | -€380 | |
| Furniture and vehicles | 24 | €380 | - | -€380 | |
| Current assets | 29/58 | €9,126 | €7,498 | -€1,628 | -17.8% |
| Amounts receivable within one year | 40/41 | - | €1,694 | +€1,694 | |
| Trade receivables | 40 | - | €1,694 | +€1,694 | |
| Cash at bank and in hand | 54/58 | €9,126 | €5,804 | -€3,322 | -36.4% |
| Total equity and liabilities | 10/49 | €9,506 | €7,498 | -€2,008 | -21.1% |
| Equity | 10/15 | €4,905 | €4,318 | -€587 | -12.0% |
| Contributions | 10/11 | €16,150 | €16,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,245 | -€11,832 | -€587 | -5.2% |
| Amounts payable | 17/49 | €4,601 | €3,180 | -€1,421 | -30.9% |
| Amounts payable within one year | 42/48 | €4,601 | €3,180 | -€1,421 | -30.9% |
| Trade debts | 44 | €605 | €1,265 | +€660 | +109.0% |
| Suppliers | 440/4 | €605 | €1,265 | +€660 | +109.0% |
| Taxes, remuneration and social security | 45 | €3,996 | €1,915 | -€2,081 | -52.1% |
| Taxes | 450/3 | €3,996 | €1,915 | -€2,081 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €380 | = | 0.0% |
| Other operating charges | 640/8 | €369 | €141 | -€228 | -61.8% |
| Gross operating margin | 9900 | €8,914 | €38 | -€8,876 | -99.6% |
| Operating profit (loss) | 9901 | €8,165 | -€483 | -€8,648 | |
| Financial charges | 65/66B | €289 | €104 | -€185 | -64.0% |
| Recurring financial charges | 65 | €289 | €104 | -€185 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €7,876 | -€587 | -€8,463 | |
| Profit (loss) for the period | 9904 | €7,876 | -€587 | -€8,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,876 | -€587 | -€8,463 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.