BE FRESH: 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 FRESH
Largest movements
- Cash +€107,010
up €107,010 (+41.4%), from €258,221 to €365,231
mainly Net result for the year (+€146,630) and Debts after one year (+€58,500)
- Tangible fixed assets +€74,713
up €74,713 (+233%), from €32,061 to €106,774
of which Furniture and vehicles: +€75,967
- Current investments +€50,490
up €50,490 (+14.9%), from €338,219 to €388,708
- Reserves +€146,000
up €146,000 (+26.2%), from €556,955 to €702,955
- Debts after one year +€58,500
new in 2025: €58,500
- Other debts -€37,509
down €37,509 (-91.6%), from €40,969 to €3,460
- Trade debts +€30,455
up €30,455 (+84.6%), from €36,009 to €66,464
- Current portion of long-term debt +€19,500
new in 2025: €19,500
- Gross operating margin +€110,198
up €110,198 (+93.2%), from €118,224 to €228,422
- Taxes +€39,373
up €39,373 (+123%), from €31,956 to €71,329
- Depreciation -€7,423
down €7,423 (-40.6%), from €18,282 to €10,860
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 | €700,505 | €935,316 | +€234,811 | +33.5% |
| Fixed assets | 21/28 | €32,935 | €107,648 | +€74,713 | +227% |
| Tangible fixed assets | 22/27 | €32,061 | €106,774 | +€74,713 | +233% |
| Furniture and vehicles | 24 | €18,906 | €94,873 | +€75,967 | +402% |
| Other tangible fixed assets | 26 | €13,155 | €11,901 | -€1,255 | -9.5% |
| Financial fixed assets | 28 | €874 | €874 | = | 0.0% |
| Current assets | 29/58 | €667,570 | €827,669 | +€160,098 | +24.0% |
| Stocks and contracts in progress | 3 | €2,793 | €2,793 | = | 0.0% |
| Stocks | 30/36 | €2,793 | €2,793 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,815 | €66,279 | -€536 | -0.8% |
| Trade receivables | 40 | €54,985 | €57,144 | +€2,159 | +3.9% |
| Other amounts receivable | 41 | €11,830 | €9,135 | -€2,695 | -22.8% |
| Current investments | 50/53 | €338,219 | €388,708 | +€50,490 | +14.9% |
| Cash at bank and in hand | 54/58 | €258,221 | €365,231 | +€107,010 | +41.4% |
| Deferred charges and accrued income | 490/1 | €1,523 | €4,657 | +€3,135 | +206% |
| Total equity and liabilities | 10/49 | €700,505 | €935,316 | +€234,811 | +33.5% |
| Equity | 10/15 | €595,995 | €742,625 | +€146,630 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €556,955 | €702,955 | +€146,000 | +26.2% |
| Distributable reserves | 133 | €556,955 | €702,955 | +€146,000 | +26.2% |
| Profit (loss) carried forward | 14 | €32,840 | €33,470 | +€630 | +1.9% |
| Amounts payable | 17/49 | €104,511 | €192,692 | +€88,181 | +84.4% |
| Amounts payable after more than one year | 17 | - | €58,500 | +€58,500 | |
| Financial debts | 170/4 | - | €58,500 | +€58,500 | |
| Amounts payable within one year | 42/48 | €104,511 | €134,191 | +€29,681 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | - | €19,500 | +€19,500 | |
| Trade debts | 44 | €36,009 | €66,464 | +€30,455 | +84.6% |
| Suppliers | 440/4 | €36,009 | €66,464 | +€30,455 | +84.6% |
| Taxes, remuneration and social security | 45 | €27,533 | €44,768 | +€17,235 | +62.6% |
| Taxes | 450/3 | €27,533 | €44,768 | +€17,235 | +62.6% |
| Other amounts payable | 47/48 | €40,969 | €3,460 | -€37,509 | -91.6% |
| Non-recurring operating income | 76A | - | €7,295 | +€7,295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,282 | €10,860 | -€7,423 | -40.6% |
| Other operating charges | 640/8 | €2,443 | €1,468 | -€975 | -39.9% |
| Gross operating margin | 9900 | €118,224 | €228,422 | +€110,198 | +93.2% |
| Operating profit (loss) | 9901 | €97,498 | €216,094 | +€118,596 | +122% |
| Financial income | 75/76B | €3,503 | €3,762 | +€260 | +7.4% |
| Recurring financial income | 75 | €3,503 | €3,762 | +€260 | +7.4% |
| Financial charges | 65/66B | €1,192 | €1,898 | +€706 | +59.2% |
| Recurring financial charges | 65 | €1,192 | €1,898 | +€706 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | €99,808 | €217,958 | +€118,150 | +118% |
| Income taxes | 67/77 | €31,956 | €71,329 | +€39,373 | +123% |
| Profit (loss) for the period | 9904 | €67,853 | €146,630 | +€78,777 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €67,853 | €146,630 | +€78,777 | +116% |
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 25 October 2026 via checked.be.