BE DYNAMICS: 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 DYNAMICS
Largest movements
- Cash +€37,750
up €37,750 (+162.2%), from €23,275 to €61,025
mainly Other debts (+€65,600) and Investment in fixed assets (net) (+€21,349)
- Tangible fixed assets -€21,717
down €21,717 (-99.2%), from €21,895 to €178
- Receivables after one year +€15,195
up €15,195 (+233.8%), from €6,500 to €21,695
- Receivables within one year -€12,079
down €12,079 (-29.9%), from €40,397 to €28,318
of which Trade receivables: -€9,632
- Other debts +€65,600
new in 2025: €65,600
- Profit (loss) carried forward -€65,528
down €65,528 (-86.9%), from €75,403 to €9,875
- Trade debts +€10,957
up €10,957 (+4885.7%), from €224 to €11,181
- Tax, wage and social debts +€7,510
up €7,510 (+52.1%), from €14,419 to €21,929
of which Taxes: +€7,488
- Gross operating margin -€22,403
down €22,403 (-53.3%), from €41,994 to €19,592
- Taxes -€6,227
down €6,227 (-60.5%), from €10,298 to €4,071
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 | €93,046 | €111,585 | +€18,539 | +19.9% |
| Fixed assets | 21/28 | €21,895 | €178 | -€21,717 | -99.2% |
| Tangible fixed assets | 22/27 | €21,895 | €178 | -€21,717 | -99.2% |
| Furniture and vehicles | 24 | €21,895 | €178 | -€21,717 | -99.2% |
| Current assets | 29/58 | €71,151 | €111,407 | +€40,256 | +56.6% |
| Amounts receivable after more than one year | 29 | €6,500 | €21,695 | +€15,195 | +233.8% |
| Other amounts receivable | 291 | €6,500 | €21,695 | +€15,195 | +233.8% |
| Amounts receivable within one year | 40/41 | €40,397 | €28,318 | -€12,079 | -29.9% |
| Trade receivables | 40 | €27,768 | €18,136 | -€9,632 | -34.7% |
| Other amounts receivable | 41 | €12,629 | €10,182 | -€2,447 | -19.4% |
| Cash at bank and in hand | 54/58 | €23,275 | €61,025 | +€37,750 | +162.2% |
| Deferred charges and accrued income | 490/1 | €979 | €368 | -€611 | -62.4% |
| Total equity and liabilities | 10/49 | €93,046 | €111,585 | +€18,539 | +19.9% |
| Equity | 10/15 | €78,403 | €12,875 | -€65,528 | -83.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,403 | €9,875 | -€65,528 | -86.9% |
| Amounts payable | 17/49 | €14,643 | €98,710 | +€84,067 | +574.1% |
| Amounts payable within one year | 42/48 | €14,643 | €98,710 | +€84,067 | +574.1% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €224 | €11,181 | +€10,957 | +4885.7% |
| Suppliers | 440/4 | €224 | €11,181 | +€10,957 | +4885.7% |
| Taxes, remuneration and social security | 45 | €14,419 | €21,929 | +€7,510 | +52.1% |
| Taxes | 450/3 | €12,491 | €19,979 | +€7,488 | +60.0% |
| Remuneration and social security | 454/9 | €1,928 | €1,950 | +€22 | +1.1% |
| Other amounts payable | 47/48 | - | €65,600 | +€65,600 | |
| Non-recurring operating income | 76A | €0 | €5,652 | +€5,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €368 | -€416 | -53.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €41,994 | €19,592 | -€22,403 | -53.3% |
| Operating profit (loss) | 9901 | €40,438 | €18,824 | -€21,614 | -53.5% |
| Financial income | 75/76B | €577 | €543 | -€34 | -5.8% |
| Recurring financial income | 75 | €577 | €543 | -€34 | -5.8% |
| Financial charges | 65/66B | €789 | €825 | +€36 | +4.5% |
| Recurring financial charges | 65 | €789 | €825 | +€36 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €40,226 | €18,542 | -€21,684 | -53.9% |
| Income taxes | 67/77 | €10,298 | €4,071 | -€6,227 | -60.5% |
| Profit (loss) for the period | 9904 | €29,928 | €14,472 | -€15,457 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,928 | €14,472 | -€15,457 | -51.6% |
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 5 October 2026 via checked.be.