Be Focus: 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 Focus
Largest movements
- Cash +€25,778
up €25,778 (+45.9%), from €56,159 to €81,937
mainly Net result for the year (+€32,017) and Tax, wage and social debts (+€11,632)
- Receivables within one year -€8,595
down €8,595 (-44.3%), from €19,421 to €10,825
of which Trade receivables: -€19,421
- Intangible fixed assets +€3,870
new in 2024: €3,870
- Tangible fixed assets +€2,040
up €2,040 (+162.8%), from €1,253 to €3,294
of which Other tangible fixed assets: +€1,552
- Profit (loss) carried forward +€32,017
up €32,017 (+98.8%), from €32,397 to €64,414
- Other debts -€18,942
no longer reported in 2024 (was €18,942)
- Tax, wage and social debts +€11,632
up €11,632 (+50.5%), from €23,014 to €34,645
- Taxes +€859
up €859 (+8.7%), from €9,842 to €10,701
- Gross operating margin +€856
up €856 (+2.0%), from €43,554 to €44,410
- Depreciation +€500
up €500 (+45.5%), from €1,099 to €1,598
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,268 | €103,358 | +€24,090 | +30.4% |
| Fixed assets | 21/28 | €1,253 | €7,164 | +€5,910 | +471.5% |
| Intangible fixed assets | 21 | - | €3,870 | +€3,870 | |
| Tangible fixed assets | 22/27 | €1,253 | €3,294 | +€2,040 | +162.8% |
| Plant, machinery and equipment | 23 | €1,253 | €771 | -€482 | -38.5% |
| Furniture and vehicles | 24 | - | €970 | +€970 | |
| Other tangible fixed assets | 26 | - | €1,552 | +€1,552 | |
| Current assets | 29/58 | €78,014 | €96,194 | +€18,180 | +23.3% |
| Amounts receivable within one year | 40/41 | €19,421 | €10,825 | -€8,595 | -44.3% |
| Trade receivables | 40 | €19,421 | - | -€19,421 | |
| Other amounts receivable | 41 | - | €10,825 | +€10,825 | |
| Cash at bank and in hand | 54/58 | €56,159 | €81,937 | +€25,778 | +45.9% |
| Deferred charges and accrued income | 490/1 | €2,435 | €3,432 | +€997 | +40.9% |
| Total equity and liabilities | 10/49 | €79,268 | €103,358 | +€24,090 | +30.4% |
| Equity | 10/15 | €36,197 | €68,214 | +€32,017 | +88.5% |
| Contributions | 10/11 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,397 | €64,414 | +€32,017 | +98.8% |
| Amounts payable | 17/49 | €43,070 | €35,144 | -€7,927 | -18.4% |
| Amounts payable within one year | 42/48 | €43,070 | €35,144 | -€7,927 | -18.4% |
| Trade debts | 44 | €1,114 | €498 | -€616 | -55.3% |
| Suppliers | 440/4 | €1,114 | €498 | -€616 | -55.3% |
| Taxes, remuneration and social security | 45 | €23,014 | €34,645 | +€11,632 | +50.5% |
| Taxes | 450/3 | €23,014 | €34,645 | +€11,632 | +50.5% |
| Other amounts payable | 47/48 | €18,942 | - | -€18,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,099 | €1,598 | +€500 | +45.5% |
| Other operating charges | 640/8 | €321 | €445 | +€123 | +38.3% |
| Gross operating margin | 9900 | €43,554 | €44,410 | +€856 | +2.0% |
| Operating profit (loss) | 9901 | €42,134 | €42,367 | +€233 | +0.6% |
| Financial income | 75/76B | €105 | €431 | +€326 | +309.5% |
| Recurring financial income | 75 | €105 | €431 | +€326 | +309.5% |
| Financial charges | 65/66B | - | €80 | +€80 | |
| Recurring financial charges | 65 | - | €80 | +€80 | |
| Profit (loss) for the period before taxes | 9903 | €42,239 | €42,718 | +€479 | +1.1% |
| Income taxes | 67/77 | €9,842 | €10,701 | +€859 | +8.7% |
| Profit (loss) for the period | 9904 | €32,397 | €32,017 | -€381 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,397 | €32,017 | -€381 | -1.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.