Be-Energy: 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-Energy
Largest movements
- Cash -€15,373
down €15,373 (-36.3%), from €42,339 to €26,965
mainly Contributions, distributions and other (-€20,000) and Other debts (-€5,789)
- Receivables within one year -€6,799
down €6,799 (-82.5%), from €8,240 to €1,442
of which Trade receivables: -€8,048
- Stocks and contracts +€1,520
up €1,520 (+45.3%), from €3,356 to €4,876
- Profit (loss) carried forward -€20,000
down €20,000 (-56.5%), from €35,392 to €15,392
- Reserves +€9,739
new in 2025: €9,739
- Other debts -€5,789
down €5,789 (-63.5%), from €9,123 to €3,334
- Trade debts -€2,837
down €2,837 (-36.8%), from €7,709 to €4,873
- Tax, wage and social debts -€1,254
down €1,254 (-38.5%), from €3,256 to €2,003
- Gross operating margin -€12,475
down €12,475 (-43.9%), from €28,439 to €15,963
- Taxes -€2,274
down €2,274 (-32.5%), from €7,003 to €4,729
- Depreciation +€373
up €373 (+52.3%), from €713 to €1,086
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 | €56,481 | €36,340 | -€20,141 | -35.7% |
| Fixed assets | 21/28 | €1,678 | €1,853 | +€174 | +10.4% |
| Tangible fixed assets | 22/27 | €1,678 | €1,853 | +€174 | +10.4% |
| Land and buildings | 22 | €1,329 | €886 | -€443 | -33.3% |
| Furniture and vehicles | 24 | €349 | €967 | +€617 | +177% |
| Current assets | 29/58 | €54,803 | €34,488 | -€20,315 | -37.1% |
| Stocks and contracts in progress | 3 | €3,356 | €4,876 | +€1,520 | +45.3% |
| Stocks | 30/36 | €3,356 | €4,876 | +€1,520 | +45.3% |
| Amounts receivable within one year | 40/41 | €8,240 | €1,442 | -€6,799 | -82.5% |
| Trade receivables | 40 | €8,048 | - | -€8,048 | |
| Other amounts receivable | 41 | €192 | €1,442 | +€1,249 | +650% |
| Cash at bank and in hand | 54/58 | €42,339 | €26,965 | -€15,373 | -36.3% |
| Deferred charges and accrued income | 490/1 | €868 | €1,204 | +€337 | +38.8% |
| Total equity and liabilities | 10/49 | €56,481 | €36,340 | -€20,141 | -35.7% |
| Equity | 10/15 | €36,392 | €26,131 | -€10,261 | -28.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €9,739 | +€9,739 | |
| Distributable reserves | 133 | - | €9,739 | +€9,739 | |
| Profit (loss) carried forward | 14 | €35,392 | €15,392 | -€20,000 | -56.5% |
| Amounts payable | 17/49 | €20,089 | €10,209 | -€9,879 | -49.2% |
| Amounts payable within one year | 42/48 | €20,089 | €10,209 | -€9,879 | -49.2% |
| Trade debts | 44 | €7,709 | €4,873 | -€2,837 | -36.8% |
| Suppliers | 440/4 | €7,709 | €4,873 | -€2,837 | -36.8% |
| Taxes, remuneration and social security | 45 | €3,256 | €2,003 | -€1,254 | -38.5% |
| Taxes | 450/3 | €3,256 | €2,003 | -€1,254 | -38.5% |
| Other amounts payable | 47/48 | €9,123 | €3,334 | -€5,789 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €1,086 | +€373 | +52.3% |
| Other operating charges | 640/8 | €118 | €374 | +€256 | +217% |
| Gross operating margin | 9900 | €28,439 | €15,963 | -€12,475 | -43.9% |
| Operating profit (loss) | 9901 | €27,607 | €14,504 | -€13,104 | -47.5% |
| Financial income | 75/76B | €156 | €118 | -€38 | -24.5% |
| Recurring financial income | 75 | €156 | €118 | -€38 | -24.5% |
| Financial charges | 65/66B | €148 | €153 | +€6 | +4.0% |
| Recurring financial charges | 65 | €148 | €153 | +€6 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €27,616 | €14,468 | -€13,148 | -47.6% |
| Income taxes | 67/77 | €7,003 | €4,729 | -€2,274 | -32.5% |
| Profit (loss) for the period | 9904 | €20,613 | €9,739 | -€10,874 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,613 | €9,739 | -€10,874 | -52.8% |
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 24 October 2026 via checked.be.