BE ENTREPRISE: what changed
BE ENTREPRISE
Largest movements
- Tangible fixed assets +€15,408
new in 2026: €15,408
of which Furniture and vehicles: +€13,534
- Receivables within one year +€2,365
up €2,365 (+148%), from €1,593 to €3,958
of which Trade receivables: +€2,521
- Cash -€251
down €251 (-7.5%), from €3,332 to €3,080
mainly Investment in fixed assets (net) (-€16,215) and Receivables within one year (-€2,365)
- Debts after one year +€12,463
new in 2026: €12,463
- Current portion of long-term debt +€2,997
new in 2026: €2,997
- Other debts +€1,836
new in 2026: €1,836
- Profit (loss) carried forward +€1,122
up €1,122 (+76.7%), from -€1,463 to -€341
- Trade debts -€872
down €872 (-62.9%), from €1,388 to €515
- Gross operating margin +€3,820
up €3,820, from -€1,463 to €2,357
- Depreciation +€807
new in 2026: €807
- Other operating charges +€294
new in 2026: €294
- Financial charges +€135
new in 2026: €135
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,924 | €22,470 | +€17,546 | +356% |
| Fixed assets | 21/28 | - | €15,408 | +€15,408 | |
| Tangible fixed assets | 22/27 | - | €15,408 | +€15,408 | |
| Plant, machinery and equipment | 23 | - | €1,875 | +€1,875 | |
| Furniture and vehicles | 24 | - | €13,534 | +€13,534 | |
| Current assets | 29/58 | €4,924 | €7,062 | +€2,138 | +43.4% |
| Amounts receivable within one year | 40/41 | €1,593 | €3,958 | +€2,365 | +148% |
| Trade receivables | 40 | €1,196 | €3,718 | +€2,521 | +211% |
| Other amounts receivable | 41 | €397 | €240 | -€156 | -39.4% |
| Cash at bank and in hand | 54/58 | €3,332 | €3,080 | -€251 | -7.5% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €4,924 | €22,470 | +€17,546 | +356% |
| Equity | 10/15 | €3,537 | €4,659 | +€1,122 | +31.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,463 | -€341 | +€1,122 | +76.7% |
| Amounts payable | 17/49 | €1,388 | €17,811 | +€16,424 | +1,184% |
| Amounts payable after more than one year | 17 | - | €12,463 | +€12,463 | |
| Financial debts | 170/4 | - | €12,463 | +€12,463 | |
| Amounts payable within one year | 42/48 | €1,388 | €5,348 | +€3,961 | +285% |
| Current portion of amounts payable after more than one year | 42 | - | €2,997 | +€2,997 | |
| Trade debts | 44 | €1,388 | €515 | -€872 | -62.9% |
| Suppliers | 440/4 | €1,388 | €515 | -€872 | -62.9% |
| Other amounts payable | 47/48 | - | €1,836 | +€1,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €807 | +€807 | |
| Other operating charges | 640/8 | - | €294 | +€294 | |
| Gross operating margin | 9900 | -€1,463 | €2,357 | +€3,820 | |
| Operating profit (loss) | 9901 | -€1,463 | €1,256 | +€2,719 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €135 | +€135 | |
| Recurring financial charges | 65 | - | €135 | +€135 | |
| Profit (loss) for the period before taxes | 9903 | -€1,463 | €1,122 | +€2,585 | |
| Profit (loss) for the period | 9904 | -€1,463 | €1,122 | +€2,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,463 | €1,122 | +€2,585 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.