Be Discrete: 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 Discrete
Largest movements
- Receivables within one year -€38,588
down €38,588 (-81.7%), from €47,248 to €8,660
of which Trade receivables: -€47,248
- Short-term financial debts -€400,399
down €400,399 (-87.6%), from €456,987 to €56,588
- Reserves +€398,664
up €398,664 (+72.1%), from €552,619 to €951,283
- Trade debts -€43,915
down €43,915 (-99.7%), from €44,054 to €139
- Financial income -€149,970
down €149,970 (-27.3%), from €550,000 to €400,030
- Gross operating margin -€5,289
down €5,289, from €4,649 to -€640
- Taxes -€947
down €947 (-100%), from €947 to €0
- Other operating charges -€370
down €370 (-41.6%), from €890 to €520
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 | €1,061,107 | €1,014,010 | -€47,097 | -4.4% |
| Fixed assets | 21/28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €61,107 | €14,010 | -€47,097 | -77.1% |
| Amounts receivable within one year | 40/41 | €47,248 | €8,660 | -€38,588 | -81.7% |
| Trade receivables | 40 | €47,248 | €0 | -€47,248 | -100% |
| Other amounts receivable | 41 | - | €8,660 | +€8,660 | |
| Cash at bank and in hand | 54/58 | €13,859 | €5,350 | -€8,509 | -61.4% |
| Total equity and liabilities | 10/49 | €1,061,107 | €1,014,010 | -€47,097 | -4.4% |
| Equity | 10/15 | €558,619 | €957,283 | +€398,664 | +71.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €552,619 | €951,283 | +€398,664 | +72.1% |
| Distributable reserves | 133 | €552,619 | €951,283 | +€398,664 | +72.1% |
| Amounts payable | 17/49 | €502,488 | €56,727 | -€445,761 | -88.7% |
| Amounts payable within one year | 42/48 | €502,488 | €56,727 | -€445,761 | -88.7% |
| Financial debts | 43 | €456,987 | €56,588 | -€400,399 | -87.6% |
| Other loans | 439 | €456,987 | €56,588 | -€400,399 | -87.6% |
| Trade debts | 44 | €44,054 | €139 | -€43,915 | -99.7% |
| Suppliers | 440/4 | €44,054 | €139 | -€43,915 | -99.7% |
| Taxes, remuneration and social security | 45 | €1,447 | €0 | -€1,447 | -100% |
| Taxes | 450/3 | €1,447 | €0 | -€1,447 | -100% |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | €4,649 | -€640 | -€5,289 | |
| Operating profit (loss) | 9901 | €3,759 | -€1,160 | -€4,919 | |
| Financial income | 75/76B | €550,000 | €400,030 | -€149,970 | -27.3% |
| Recurring financial income | 75 | €550,000 | €400,030 | -€149,970 | -27.3% |
| Financial charges | 65/66B | €193 | €206 | +€13 | +6.6% |
| Recurring financial charges | 65 | €193 | €206 | +€13 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €553,566 | €398,664 | -€154,901 | -28.0% |
| Income taxes | 67/77 | €947 | €0 | -€947 | -100% |
| Profit (loss) for the period | 9904 | €552,619 | €398,664 | -€153,954 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €552,619 | €398,664 | -€153,954 | -27.9% |
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 25 October 2026 via checked.be.