BE ENGINEERING: 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 ENGINEERING
Largest movements
- Tangible fixed assets -€7,244
down €7,244 (-29.0%), from €24,943 to €17,700
of which Furniture and vehicles: -€6,227
- Receivables within one year -€1,484
down €1,484 (-54.5%), from €2,725 to €1,241
of which Trade receivables: -€1,156
- Cash -€315
down €315 (-90.4%), from €348 to €34
mainly Net result for the year (-€23,560) and Debts after one year (-€8,307)
- Profit (loss) carried forward -€23,560
down €23,560 (-127.5%), from -€18,483 to -€42,043
- Other debts +€20,371
up €20,371 (+110.7%), from €18,395 to €38,766
- Debts after one year -€8,307
down €8,307 (-44.1%), from €18,838 to €10,530
- Trade debts +€1,960
up €1,960 (+337.3%), from €581 to €2,541
- Current portion of long-term debt +€612
up €612 (+8.0%), from €7,696 to €8,307
- Gross operating margin +€1,543
up €1,543 (+12.1%), from -€12,794 to -€11,250
- Financial charges -€644
down €644 (-26.6%), from €2,419 to €1,774
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 | €28,521 | €19,621 | -€8,900 | -31.2% |
| Fixed assets | 21/28 | €24,943 | €17,700 | -€7,244 | -29.0% |
| Tangible fixed assets | 22/27 | €24,943 | €17,700 | -€7,244 | -29.0% |
| Plant, machinery and equipment | 23 | €1,971 | €954 | -€1,017 | -51.6% |
| Furniture and vehicles | 24 | €22,973 | €16,746 | -€6,227 | -27.1% |
| Current assets | 29/58 | €3,578 | €1,921 | -€1,657 | -46.3% |
| Amounts receivable within one year | 40/41 | €2,725 | €1,241 | -€1,484 | -54.5% |
| Trade receivables | 40 | €2,364 | €1,208 | -€1,156 | -48.9% |
| Other amounts receivable | 41 | €360 | €33 | -€327 | -90.9% |
| Cash at bank and in hand | 54/58 | €348 | €34 | -€315 | -90.4% |
| Deferred charges and accrued income | 490/1 | €505 | €646 | +€142 | +28.1% |
| Total equity and liabilities | 10/49 | €28,521 | €19,621 | -€8,900 | -31.2% |
| Equity | 10/15 | -€16,989 | -€40,548 | -€23,560 | -138.7% |
| Contributions | 10/11 | €1,445 | €1,445 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,483 | -€42,043 | -€23,560 | -127.5% |
| Amounts payable | 17/49 | €45,509 | €60,169 | +€14,659 | +32.2% |
| Amounts payable after more than one year | 17 | €18,838 | €10,530 | -€8,307 | -44.1% |
| Financial debts | 170/4 | €18,838 | €10,530 | -€8,307 | -44.1% |
| Amounts payable within one year | 42/48 | €26,672 | €49,638 | +€22,967 | +86.1% |
| Current portion of amounts payable after more than one year | 42 | €7,696 | €8,307 | +€612 | +8.0% |
| Trade debts | 44 | €581 | €2,541 | +€1,960 | +337.3% |
| Suppliers | 440/4 | €581 | €2,541 | +€1,960 | +337.3% |
| Taxes, remuneration and social security | 45 | - | €23 | +€23 | |
| Taxes | 450/3 | - | €23 | +€23 | |
| Other amounts payable | 47/48 | €18,395 | €38,766 | +€20,371 | +110.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,677 | €9,644 | -€34 | -0.3% |
| Other operating charges | 640/8 | €972 | €892 | -€80 | -8.2% |
| Gross operating margin | 9900 | -€12,794 | -€11,250 | +€1,543 | +12.1% |
| Operating profit (loss) | 9901 | -€23,442 | -€21,786 | +€1,657 | +7.1% |
| Financial income | 75/76B | €20 | €0 | -€20 | -97.8% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -97.8% |
| Financial charges | 65/66B | €2,419 | €1,774 | -€644 | -26.6% |
| Recurring financial charges | 65 | €2,419 | €1,774 | -€644 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,841 | -€23,560 | +€2,281 | +8.8% |
| Profit (loss) for the period | 9904 | -€25,841 | -€23,560 | +€2,281 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,841 | -€23,560 | +€2,281 | +8.8% |
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.