BE.G. MANAGEMENT: 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.G. MANAGEMENT
Largest movements
- Tangible fixed assets +€36,420
up €36,420 (+2,398%), from €1,519 to €37,939
- Receivables within one year +€8,913
up €8,913 (+388%), from €2,300 to €11,213
of which Other amounts receivable: +€9,713
- Cash -€2,598
down €2,598 (-94.2%), from €2,757 to €159
mainly Investment in fixed assets (net) (-€41,861) and Net result for the year (-€25,603)
- Other debts +€69,270
up €69,270 (+359%), from €19,286 to €88,556
- Profit (loss) carried forward -€25,603
down €25,603 (-120%), from -€21,352 to -€46,955
- Tax, wage and social debts -€884
down €884 (-90.4%), from €978 to €94
- Gross operating margin -€6,371
down €6,371 (-94.3%), from -€6,757 to -€13,128
- Other operating charges +€5,767
up €5,767 (+636%), from €907 to €6,674
- Depreciation +€4,894
up €4,894 (+895%), from €547 to €5,441
- Financial charges -€1,122
down €1,122 (-80.9%), from €1,387 to €265
- Taxes -€380
down €380 (-80.1%), from €475 to €94
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 | €6,840 | €49,311 | +€42,471 | +621% |
| Fixed assets | 21/28 | €1,519 | €37,939 | +€36,420 | +2,398% |
| Tangible fixed assets | 22/27 | €1,519 | €37,939 | +€36,420 | +2,398% |
| Furniture and vehicles | 24 | €1,519 | €37,939 | +€36,420 | +2,398% |
| Current assets | 29/58 | €5,321 | €11,372 | +€6,051 | +114% |
| Amounts receivable within one year | 40/41 | €2,300 | €11,213 | +€8,913 | +388% |
| Trade receivables | 40 | €799 | - | -€799 | |
| Other amounts receivable | 41 | €1,500 | €11,213 | +€9,713 | +647% |
| Cash at bank and in hand | 54/58 | €2,757 | €159 | -€2,598 | -94.2% |
| Deferred charges and accrued income | 490/1 | €264 | - | -€264 | |
| Total equity and liabilities | 10/49 | €6,840 | €49,311 | +€42,471 | +621% |
| Equity | 10/15 | -€15,216 | -€40,819 | -€25,603 | -168% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,136 | €4,136 | = | 0.0% |
| Distributable reserves | 133 | €4,136 | €4,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,352 | -€46,955 | -€25,603 | -120% |
| Amounts payable | 17/49 | €22,056 | €90,130 | +€68,074 | +309% |
| Amounts payable within one year | 42/48 | €22,056 | €90,130 | +€68,074 | +309% |
| Trade debts | 44 | €1,792 | €1,479 | -€312 | -17.4% |
| Suppliers | 440/4 | €1,792 | €1,479 | -€312 | -17.4% |
| Taxes, remuneration and social security | 45 | €978 | €94 | -€884 | -90.4% |
| Taxes | 450/3 | €978 | €94 | -€884 | -90.4% |
| Other amounts payable | 47/48 | €19,286 | €88,556 | +€69,270 | +359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €5,441 | +€4,894 | +895% |
| Other operating charges | 640/8 | €907 | €6,674 | +€5,767 | +636% |
| Gross operating margin | 9900 | -€6,757 | -€13,128 | -€6,371 | -94.3% |
| Operating profit (loss) | 9901 | -€8,212 | -€25,243 | -€17,032 | -207% |
| Financial charges | 65/66B | €1,387 | €265 | -€1,122 | -80.9% |
| Recurring financial charges | 65 | €1,387 | €265 | -€1,122 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,599 | -€25,508 | -€15,910 | -166% |
| Income taxes | 67/77 | €475 | €94 | -€380 | -80.1% |
| Profit (loss) for the period | 9904 | -€10,074 | -€25,603 | -€15,529 | -154% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,074 | -€25,603 | -€15,529 | -154% |
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 22 October 2026 via checked.be.