BE-DO IT: 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-DO IT
Largest movements
- Cash +€23,433
up €23,433 (+22.3%), from €105,309 to €128,742
mainly Net result for the year (+€75,223) and Other debts (+€62,647)
- Other debts +€62,647
up €62,647 (+1447.3%), from €4,329 to €66,976
- Profit (loss) carried forward -€48,432
down €48,432 (-100.0%), from €48,432 to €0
- Tax, wage and social debts +€10,793
up €10,793 (+50.6%), from €21,337 to €32,130
of which Taxes: +€10,793
- Gross operating margin +€33,328
up €33,328 (+51.5%), from €64,677 to €98,005
- Taxes +€6,215
up €6,215 (+46.8%), from €13,285 to €19,500
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 | €154,506 | €179,294 | +€24,788 | +16.0% |
| Fixed assets | 21/28 | €522 | €149 | -€373 | -71.4% |
| Tangible fixed assets | 22/27 | €522 | €149 | -€373 | -71.4% |
| Furniture and vehicles | 24 | €522 | €149 | -€373 | -71.4% |
| Current assets | 29/58 | €153,983 | €179,145 | +€25,162 | +16.3% |
| Amounts receivable within one year | 40/41 | €48,674 | €50,402 | +€1,728 | +3.6% |
| Trade receivables | 40 | €48,674 | €45,902 | -€2,772 | -5.7% |
| Other amounts receivable | 41 | €0 | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €105,309 | €128,742 | +€23,433 | +22.3% |
| Total equity and liabilities | 10/49 | €154,506 | €179,294 | +€24,788 | +16.0% |
| Equity | 10/15 | €128,220 | €79,789 | -€48,432 | -37.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,789 | €76,789 | = | 0.0% |
| Distributable reserves | 133 | €76,789 | €76,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,432 | €0 | -€48,432 | -100.0% |
| Amounts payable | 17/49 | €26,285 | €99,505 | +€73,220 | +278.6% |
| Amounts payable within one year | 42/48 | €26,285 | €99,505 | +€73,220 | +278.6% |
| Trade debts | 44 | €620 | €400 | -€220 | -35.5% |
| Suppliers | 440/4 | €620 | €400 | -€220 | -35.5% |
| Taxes, remuneration and social security | 45 | €21,337 | €32,130 | +€10,793 | +50.6% |
| Taxes | 450/3 | €18,937 | €29,730 | +€10,793 | +57.0% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €4,329 | €66,976 | +€62,647 | +1447.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €373 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €669 | +€218 | +48.3% |
| Gross operating margin | 9900 | €64,677 | €98,005 | +€33,328 | +51.5% |
| Operating profit (loss) | 9901 | €63,853 | €96,963 | +€33,110 | +51.9% |
| Financial charges | 65/66B | €2,136 | €2,240 | +€104 | +4.9% |
| Recurring financial charges | 65 | €2,136 | €2,240 | +€104 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €61,717 | €94,723 | +€33,006 | +53.5% |
| Income taxes | 67/77 | €13,285 | €19,500 | +€6,215 | +46.8% |
| Profit (loss) for the period | 9904 | €48,432 | €75,223 | +€26,791 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,432 | €75,223 | +€26,791 | +55.3% |
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 3 October 2026 via checked.be.