BE FRIENDS: 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 FRIENDS
Largest movements
- Tangible fixed assets -€4,860
down €4,860 (-5.9%), from €82,740 to €77,880
- Debts after one year -€9,585
down €9,585 (-26.8%), from €35,700 to €26,114
- Reserves +€6,749
up €6,749 (+78.5%), from €8,598 to €15,347
of which Distributable reserves: +€6,749
- Trade debts -€3,156
down €3,156 (-72.9%), from €4,327 to €1,171
- Gross operating margin +€2,142
up €2,142 (+15.3%), from €14,035 to €16,177
- Financial charges +€1,983
up €1,983 (+606.0%), from €327 to €2,310
- Taxes +€675
new in 2025: €675
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 | €99,014 | €93,101 | -€5,914 | -6.0% |
| Fixed assets | 21/28 | €82,740 | €77,880 | -€4,860 | -5.9% |
| Tangible fixed assets | 22/27 | €82,740 | €77,880 | -€4,860 | -5.9% |
| Land and buildings | 22 | €82,740 | €77,880 | -€4,860 | -5.9% |
| Current assets | 29/58 | €16,274 | €15,221 | -€1,054 | -6.5% |
| Amounts receivable after more than one year | 29 | €7,500 | €7,500 | = | 0.0% |
| Other amounts receivable | 291 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,037 | €7,166 | -€871 | -10.8% |
| Trade receivables | 40 | €4,730 | €4,763 | +€33 | +0.7% |
| Other amounts receivable | 41 | €3,307 | €2,403 | -€904 | -27.3% |
| Cash at bank and in hand | 54/58 | €294 | €141 | -€153 | -52.2% |
| Deferred charges and accrued income | 490/1 | €443 | €414 | -€29 | -6.6% |
| Total equity and liabilities | 10/49 | €99,014 | €93,101 | -€5,914 | -6.0% |
| Equity | 10/15 | €43,465 | €50,213 | +€6,749 | +15.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €8,598 | €15,347 | +€6,749 | +78.5% |
| Non-distributable reserves | 130/1 | €2,338 | €2,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,338 | €2,338 | = | 0.0% |
| Distributable reserves | 133 | €6,260 | €13,009 | +€6,749 | +107.8% |
| Profit (loss) carried forward | 14 | €16,317 | €16,317 | = | 0.0% |
| Amounts payable | 17/49 | €55,549 | €42,887 | -€12,662 | -22.8% |
| Amounts payable after more than one year | 17 | €35,700 | €26,114 | -€9,585 | -26.8% |
| Financial debts | 170/4 | €35,700 | €26,114 | -€9,585 | -26.8% |
| Amounts payable within one year | 42/48 | €19,850 | €16,773 | -€3,077 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €9,585 | €9,585 | = | 0.0% |
| Trade debts | 44 | €4,327 | €1,171 | -€3,156 | -72.9% |
| Suppliers | 440/4 | €4,327 | €1,171 | -€3,156 | -72.9% |
| Taxes, remuneration and social security | 45 | €904 | €983 | +€79 | +8.7% |
| Taxes | 450/3 | €904 | €983 | +€79 | +8.7% |
| Other amounts payable | 47/48 | €5,033 | €5,033 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,860 | €4,860 | = | 0.0% |
| Other operating charges | 640/8 | €1,524 | €1,584 | +€60 | +3.9% |
| Gross operating margin | 9900 | €14,035 | €16,177 | +€2,142 | +15.3% |
| Operating profit (loss) | 9901 | €7,651 | €9,733 | +€2,083 | +27.2% |
| Financial charges | 65/66B | €327 | €2,310 | +€1,983 | +606.0% |
| Recurring financial charges | 65 | €327 | €2,310 | +€1,983 | +606.0% |
| Profit (loss) for the period before taxes | 9903 | €7,324 | €7,423 | +€100 | +1.4% |
| Income taxes | 67/77 | - | €675 | +€675 | |
| Profit (loss) for the period | 9904 | €7,324 | €6,749 | -€575 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,324 | €6,749 | -€575 | -7.9% |
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 1 October 2026 via checked.be.