BE ESTATE: 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 ESTATE
Largest movements
- Receivables within one year +€18,612
up €18,612 (+987%), from €1,885 to €20,497
of which Other amounts receivable: +€19,714
- Cash +€8,029
up €8,029 (+1,856%), from €433 to €8,462
mainly Net result for the year (+€24,312) and Tax, wage and social debts (+€3,973)
- Financial fixed assets -€1,700
down €1,700 (-85.8%), from €1,982 to €282
- Deferred charges and accrued income -€813
down €813 (-71.1%), from €1,144 to €331
- Profit (loss) carried forward +€24,312
up €24,312, from -€20,266 to €4,046
- Other debts -€4,059
down €4,059 (-100%), from €4,059 to €0
- Tax, wage and social debts +€3,973
up €3,973 (+930%), from €427 to €4,400
- Gross operating margin +€34,109
up €34,109, from -€7,486 to €26,623
- Other operating charges +€2,017
up €2,017 (+461%), from €437 to €2,454
- Staff costs -€728
down €728 (-83.5%), from €872 to €144
- Financial income +€669
up €669 (+27,629%), from €2 to €671
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 | €5,443 | €29,571 | +€24,128 | +443% |
| Fixed assets | 21/28 | €1,982 | €282 | -€1,700 | -85.8% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €1,982 | €282 | -€1,700 | -85.8% |
| Current assets | 29/58 | €3,462 | €29,290 | +€25,828 | +746% |
| Amounts receivable within one year | 40/41 | €1,885 | €20,497 | +€18,612 | +987% |
| Trade receivables | 40 | €1,830 | €728 | -€1,102 | -60.2% |
| Other amounts receivable | 41 | €55 | €19,770 | +€19,714 | +35,604% |
| Cash at bank and in hand | 54/58 | €433 | €8,462 | +€8,029 | +1,856% |
| Deferred charges and accrued income | 490/1 | €1,144 | €331 | -€813 | -71.1% |
| Total equity and liabilities | 10/49 | €5,443 | €29,571 | +€24,128 | +443% |
| Equity | 10/15 | -€266 | €24,046 | +€24,312 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,266 | €4,046 | +€24,312 | |
| Amounts payable | 17/49 | €5,709 | €5,525 | -€184 | -3.2% |
| Amounts payable within one year | 42/48 | €5,708 | €5,510 | -€198 | -3.5% |
| Trade debts | 44 | €1,222 | €1,110 | -€112 | -9.2% |
| Suppliers | 440/4 | €1,222 | €1,110 | -€112 | -9.2% |
| Taxes, remuneration and social security | 45 | €427 | €4,400 | +€3,973 | +930% |
| Taxes | 450/3 | €427 | €4,400 | +€3,973 | +930% |
| Other amounts payable | 47/48 | €4,059 | €0 | -€4,059 | -100% |
| Accrued charges and deferred income | 492/3 | €1 | €15 | +€14 | +1,625% |
| Remuneration, social security and pensions | 62 | €872 | €144 | -€728 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €0 | -€54 | -100% |
| Other operating charges | 640/8 | €437 | €2,454 | +€2,017 | +461% |
| Gross operating margin | 9900 | -€7,486 | €26,623 | +€34,109 | |
| Operating profit (loss) | 9901 | -€8,850 | €24,025 | +€32,874 | |
| Financial income | 75/76B | €2 | €671 | +€669 | +27,629% |
| Recurring financial income | 75 | €2 | €671 | +€669 | +27,629% |
| Financial charges | 65/66B | €42 | €147 | +€105 | +250% |
| Recurring financial charges | 65 | €42 | €147 | +€105 | +250% |
| Profit (loss) for the period before taxes | 9903 | -€8,889 | €24,549 | +€33,438 | |
| Income taxes | 67/77 | €1 | €237 | +€236 | +32,825% |
| Profit (loss) for the period | 9904 | -€8,890 | €24,312 | +€33,202 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,890 | €24,312 | +€33,202 |
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 14 October 2026 via checked.be.