BE DROP: what changed
BE DROP
Largest movements
- Receivables within one year +€58,368
up €58,368 (+73.2%), from €79,707 to €138,075
of which Trade receivables: +€46,968
- Tangible fixed assets -€27,717
down €27,717 (-50.5%), from €54,928 to €27,211
- Cash -€5,696
down €5,696 (-27.4%), from €20,794 to €15,098
mainly Receivables within one year (-€58,368) and Trade debts (-€22,969)
- Deferred charges and accrued income +€4,048
up €4,048 (+611%), from €662 to €4,710
- Financial fixed assets -€2,000
down €2,000 (-100%), from €2,000 to €0
- Profit (loss) carried forward +€31,047
new in 2025: €31,047
- Trade debts -€22,969
down €22,969 (-51.0%), from €45,058 to €22,088
- Tax, wage and social debts +€14,769
up €14,769 (+42.7%), from €34,629 to €49,398
of which Remuneration and social security: +€9,525
- Accrued charges and deferred income +€5,778
up €5,778 (+326%), from €1,771 to €7,549
- Gross operating margin +€39,737
up €39,737 (+20.1%), from €197,766 to €237,502
- Staff costs +€11,948
up €11,948 (+7.7%), from €155,994 to €167,943
- Taxes +€10,692
up €10,692 (+106,922,400%), from €0 to €10,692
- Other operating charges -€7,496
down €7,496 (-52.6%), from €14,246 to €6,750
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,091 | €185,094 | +€27,003 | +17.1% |
| Fixed assets | 21/28 | €56,928 | €27,211 | -€29,717 | -52.2% |
| Tangible fixed assets | 22/27 | €54,928 | €27,211 | -€27,717 | -50.5% |
| Furniture and vehicles | 24 | €54,928 | €27,211 | -€27,717 | -50.5% |
| Financial fixed assets | 28 | €2,000 | €0 | -€2,000 | -100% |
| Current assets | 29/58 | €101,163 | €157,883 | +€56,720 | +56.1% |
| Amounts receivable within one year | 40/41 | €79,707 | €138,075 | +€58,368 | +73.2% |
| Trade receivables | 40 | €14,707 | €61,675 | +€46,968 | +319% |
| Other amounts receivable | 41 | €65,000 | €76,400 | +€11,400 | +17.5% |
| Cash at bank and in hand | 54/58 | €20,794 | €15,098 | -€5,696 | -27.4% |
| Deferred charges and accrued income | 490/1 | €662 | €4,710 | +€4,048 | +611% |
| Total equity and liabilities | 10/49 | €158,091 | €185,094 | +€27,003 | +17.1% |
| Equity | 10/15 | €75,013 | €106,059 | +€31,047 | +41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,413 | €56,413 | = | 0.0% |
| Distributable reserves | 133 | €56,413 | €56,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €31,047 | +€31,047 | |
| Amounts payable | 17/49 | €83,078 | €79,035 | -€4,043 | -4.9% |
| Amounts payable within one year | 42/48 | €81,307 | €71,486 | -€9,821 | -12.1% |
| Trade debts | 44 | €45,058 | €22,088 | -€22,969 | -51.0% |
| Suppliers | 440/4 | €45,058 | €22,088 | -€22,969 | -51.0% |
| Advances received on contracts in progress | 46 | €894 | €0 | -€894 | -100% |
| Taxes, remuneration and social security | 45 | €34,629 | €49,398 | +€14,769 | +42.7% |
| Taxes | 450/3 | €20,531 | €25,775 | +€5,244 | +25.5% |
| Remuneration and social security | 454/9 | €14,097 | €23,623 | +€9,525 | +67.6% |
| Other amounts payable | 47/48 | €728 | €0 | -€728 | -100% |
| Accrued charges and deferred income | 492/3 | €1,771 | €7,549 | +€5,778 | +326% |
| Remuneration, social security and pensions | 62 | €155,994 | €167,943 | +€11,948 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,028 | €19,836 | -€2,192 | -10.0% |
| Other operating charges | 640/8 | €14,246 | €6,750 | -€7,496 | -52.6% |
| Non-recurring operating charges | 66A | €15,784 | €332 | -€15,452 | -97.9% |
| Gross operating margin | 9900 | €197,766 | €237,502 | +€39,737 | +20.1% |
| Operating profit (loss) | 9901 | -€10,287 | €42,642 | +€52,929 | |
| Financial charges | 65/66B | €218 | €904 | +€685 | +314% |
| Recurring financial charges | 65 | €218 | €904 | +€685 | +314% |
| Profit (loss) for the period before taxes | 9903 | -€10,505 | €41,739 | +€52,244 | |
| Income taxes | 67/77 | €0 | €10,692 | +€10,692 | +106,922,400% |
| Profit (loss) for the period | 9904 | -€10,505 | €31,047 | +€41,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,505 | €31,047 | +€41,552 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.