Be Empowered: 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 Empowered
Largest movements
- Cash +€28,927
up €28,927 (+89.0%), from €32,494 to €61,421
mainly Net result for the year (+€73,180) and Depreciation (+€3,510)
- Current investments +€19,528
new in 2025: €19,528
- Receivables within one year +€18,220
up €18,220 (+97.4%), from €18,714 to €36,934
of which Trade receivables: +€11,811
- Tangible fixed assets +€7,445
up €7,445 (+313%), from €2,377 to €9,821
of which Plant, machinery and equipment: +€5,834
- Deferred charges and accrued income -€2,506
down €2,506 (-39.2%), from €6,390 to €3,884
- Reserves +€73,180
up €73,180 (+219%), from €33,413 to €106,593
- Other debts -€1,352
down €1,352 (-77.2%), from €1,752 to €400
- Gross operating margin +€56,287
up €56,287 (+143%), from €39,375 to €95,661
- Taxes +€10,940
up €10,940 (+140%), from €7,815 to €18,755
- Depreciation +€2,524
up €2,524 (+256%), from €987 to €3,510
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 | €59,974 | €131,588 | +€71,614 | +119% |
| Fixed assets | 21/28 | €2,377 | €9,821 | +€7,445 | +313% |
| Tangible fixed assets | 22/27 | €2,377 | €9,821 | +€7,445 | +313% |
| Plant, machinery and equipment | 23 | - | €5,834 | +€5,834 | |
| Furniture and vehicles | 24 | €2,377 | €3,987 | +€1,610 | +67.8% |
| Current assets | 29/58 | €57,597 | €121,767 | +€64,169 | +111% |
| Amounts receivable within one year | 40/41 | €18,714 | €36,934 | +€18,220 | +97.4% |
| Trade receivables | 40 | €18,714 | €30,524 | +€11,811 | +63.1% |
| Other amounts receivable | 41 | - | €6,409 | +€6,409 | |
| Current investments | 50/53 | - | €19,528 | +€19,528 | |
| Cash at bank and in hand | 54/58 | €32,494 | €61,421 | +€28,927 | +89.0% |
| Deferred charges and accrued income | 490/1 | €6,390 | €3,884 | -€2,506 | -39.2% |
| Total equity and liabilities | 10/49 | €59,974 | €131,588 | +€71,614 | +119% |
| Equity | 10/15 | €38,163 | €111,343 | +€73,180 | +192% |
| Contributions | 10/11 | €4,750 | €4,750 | = | 0.0% |
| Reserves | 13 | €33,413 | €106,593 | +€73,180 | +219% |
| Distributable reserves | 133 | €33,413 | €106,593 | +€73,180 | +219% |
| Amounts payable | 17/49 | €21,812 | €20,245 | -€1,566 | -7.2% |
| Amounts payable within one year | 42/48 | €21,676 | €20,245 | -€1,430 | -6.6% |
| Trade debts | 44 | €2,949 | €2,108 | -€841 | -28.5% |
| Suppliers | 440/4 | €2,949 | €2,108 | -€841 | -28.5% |
| Taxes, remuneration and social security | 45 | €16,974 | €17,737 | +€763 | +4.5% |
| Taxes | 450/3 | €16,974 | €17,737 | +€763 | +4.5% |
| Other amounts payable | 47/48 | €1,752 | €400 | -€1,352 | -77.2% |
| Accrued charges and deferred income | 492/3 | €136 | - | -€136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €3,510 | +€2,524 | +256% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €39,375 | €95,661 | +€56,287 | +143% |
| Operating profit (loss) | 9901 | €38,388 | €92,007 | +€53,619 | +140% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €25 | €104 | +€79 | +314% |
| Recurring financial charges | 65 | €25 | €104 | +€79 | +314% |
| Profit (loss) for the period before taxes | 9903 | €38,363 | €91,935 | +€53,572 | +140% |
| Income taxes | 67/77 | €7,815 | €18,755 | +€10,940 | +140% |
| Profit (loss) for the period | 9904 | €30,548 | €73,180 | +€42,632 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €30,548 | €73,180 | +€42,632 | +140% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.