BE Frame: 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 Frame
Largest movements
- Cash +€12,185
up €12,185 (+30.6%), from €39,775 to €51,960
mainly Net result for the year (+€21,145) and Depreciation (+€1,720)
- Tangible fixed assets +€5,160
new in 2025: €5,160
- Receivables within one year +€1,794
up €1,794 (+94.2%), from €1,905 to €3,699
- Reserves +€21,145
up €21,145 (+78.6%), from €26,887 to €48,032
- Tax, wage and social debts -€3,635
down €3,635 (-28.5%), from €12,732 to €9,098
- Trade debts +€1,160
new in 2025: €1,160
- Gross operating margin +€16,251
up €16,251 (+108.0%), from €15,053 to €31,304
- Taxes +€3,906
up €3,906 (+99.5%), from €3,926 to €7,832
- Depreciation +€1,720
new in 2025: €1,720
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 | €41,680 | €60,819 | +€19,139 | +45.9% |
| Fixed assets | 21/28 | - | €5,160 | +€5,160 | |
| Tangible fixed assets | 22/27 | - | €5,160 | +€5,160 | |
| Furniture and vehicles | 24 | - | €5,160 | +€5,160 | |
| Current assets | 29/58 | €41,680 | €55,659 | +€13,979 | +33.5% |
| Amounts receivable within one year | 40/41 | €1,905 | €3,699 | +€1,794 | +94.2% |
| Trade receivables | 40 | €1,905 | €3,699 | +€1,794 | +94.2% |
| Cash at bank and in hand | 54/58 | €39,775 | €51,960 | +€12,185 | +30.6% |
| Total equity and liabilities | 10/49 | €41,680 | €60,819 | +€19,139 | +45.9% |
| Equity | 10/15 | €27,887 | €49,032 | +€21,145 | +75.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,887 | €48,032 | +€21,145 | +78.6% |
| Distributable reserves | 133 | €26,887 | €48,032 | +€21,145 | +78.6% |
| Amounts payable | 17/49 | €13,792 | €11,787 | -€2,005 | -14.5% |
| Amounts payable within one year | 42/48 | €13,042 | €11,037 | -€2,005 | -15.4% |
| Trade debts | 44 | - | €1,160 | +€1,160 | |
| Suppliers | 440/4 | - | €1,160 | +€1,160 | |
| Taxes, remuneration and social security | 45 | €12,732 | €9,098 | -€3,635 | -28.5% |
| Taxes | 450/3 | €12,732 | €9,098 | -€3,635 | -28.5% |
| Other amounts payable | 47/48 | €310 | €779 | +€469 | +151.5% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,720 | +€1,720 | |
| Other operating charges | 640/8 | €157 | €258 | +€101 | +64.5% |
| Gross operating margin | 9900 | €15,053 | €31,304 | +€16,251 | +108.0% |
| Operating profit (loss) | 9901 | €14,896 | €29,326 | +€14,430 | +96.9% |
| Financial income | 75/76B | €1 | €6 | +€5 | +618.8% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +618.8% |
| Financial charges | 65/66B | €501 | €355 | -€146 | -29.1% |
| Recurring financial charges | 65 | €501 | €355 | -€146 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €14,396 | €28,976 | +€14,581 | +101.3% |
| Income taxes | 67/77 | €3,926 | €7,832 | +€3,906 | +99.5% |
| Profit (loss) for the period | 9904 | €10,470 | €21,145 | +€10,675 | +102.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,470 | €21,145 | +€10,675 | +102.0% |
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 3 October 2026 via checked.be.