BE-GLOBAL: 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-GLOBAL
Largest movements
- Receivables within one year +€9,958
up €9,958 (+1488.9%), from €669 to €10,627
- Tangible fixed assets -€8,685
down €8,685 (-66.8%), from €12,992 to €4,307
of which Land and buildings: -€8,685
- Cash -€5,851
down €5,851 (-6.7%), from €87,136 to €81,285
mainly Current portion of long-term debt (-€9,986) and Receivables within one year (-€9,958)
- Current portion of long-term debt -€9,986
down €9,986 (-74.3%), from €13,431 to €3,445
- Reserves +€7,623
up €7,623 (+17.5%), from €43,542 to €51,165
of which Distributable reserves: +€7,623
- Debts after one year -€3,445
down €3,445 (-85.0%), from €4,055 to €610
of which Financial debts: -€3,445
- Tax, wage and social debts +€1,161
up €1,161 (+262.9%), from €442 to €1,602
- Depreciation -€8,343
down €8,343 (-49.0%), from €17,028 to €8,685
- Gross operating margin -€4,607
down €4,607 (-18.7%), from €24,652 to €20,045
- Taxes +€831
up €831 (+159.9%), from €519 to €1,350
- Financial income +€696
up €696 (+268.1%), from €260 to €955
- Financial charges -€548
down €548 (-46.4%), from €1,182 to €634
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 | €101,579 | €97,000 | -€4,579 | -4.5% |
| Fixed assets | 21/28 | €13,042 | €4,357 | -€8,685 | -66.6% |
| Tangible fixed assets | 22/27 | €12,992 | €4,307 | -€8,685 | -66.8% |
| Land and buildings | 22 | €9,592 | €907 | -€8,685 | -90.5% |
| Other tangible fixed assets | 26 | €3,400 | €3,400 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €88,537 | €92,643 | +€4,106 | +4.6% |
| Amounts receivable within one year | 40/41 | €669 | €10,627 | +€9,958 | +1488.9% |
| Other amounts receivable | 41 | €669 | €10,627 | +€9,958 | +1488.9% |
| Cash at bank and in hand | 54/58 | €87,136 | €81,285 | -€5,851 | -6.7% |
| Deferred charges and accrued income | 490/1 | €733 | €731 | -€1 | -0.2% |
| Total equity and liabilities | 10/49 | €101,579 | €97,000 | -€4,579 | -4.5% |
| Equity | 10/15 | €83,542 | €91,165 | +€7,623 | +9.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €43,542 | €51,165 | +€7,623 | +17.5% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €39,542 | €47,165 | +€7,623 | +19.3% |
| Amounts payable | 17/49 | €18,037 | €5,835 | -€12,202 | -67.7% |
| Amounts payable after more than one year | 17 | €4,055 | €610 | -€3,445 | -85.0% |
| Financial debts | 170/4 | €3,445 | - | -€3,445 | |
| Other amounts payable | 178/9 | €610 | €610 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,981 | €5,225 | -€8,757 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €13,431 | €3,445 | -€9,986 | -74.3% |
| Trade debts | 44 | €109 | €177 | +€69 | +63.1% |
| Suppliers | 440/4 | €109 | €177 | +€69 | +63.1% |
| Taxes, remuneration and social security | 45 | €442 | €1,602 | +€1,161 | +262.9% |
| Taxes | 450/3 | €442 | €1,602 | +€1,161 | +262.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,028 | €8,685 | -€8,343 | -49.0% |
| Other operating charges | 640/8 | €2,383 | €2,708 | +€325 | +13.6% |
| Gross operating margin | 9900 | €24,652 | €20,045 | -€4,607 | -18.7% |
| Operating profit (loss) | 9901 | €5,241 | €8,652 | +€3,411 | +65.1% |
| Financial income | 75/76B | €260 | €955 | +€696 | +268.1% |
| Recurring financial income | 75 | €260 | €955 | +€696 | +268.1% |
| Financial charges | 65/66B | €1,182 | €634 | -€548 | -46.4% |
| Recurring financial charges | 65 | €1,182 | €634 | -€548 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €4,318 | €8,973 | +€4,655 | +107.8% |
| Income taxes | 67/77 | €519 | €1,350 | +€831 | +159.9% |
| Profit (loss) for the period | 9904 | €3,798 | €7,623 | +€3,825 | +100.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,798 | €7,623 | +€3,825 | +100.7% |
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.