Be Good Financial: 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 Good Financial
Largest movements
- Financial fixed assets -€175,000
no longer reported in 2025 (was €175,000)
- Cash +€69,504
up €69,504 (+90.8%), from €76,539 to €146,043
mainly Investment in fixed assets (net) (+€175,000) and Tax, wage and social debts (+€18,699)
- Receivables within one year +€23,665
up €23,665 (+53.0%), from €44,666 to €68,331
of which Other amounts receivable: +€22,858
- Profit (loss) carried forward -€82,422
new in 2025: -€82,422
- Debts after one year -€18,964
down €18,964 (-17.7%), from €107,259 to €88,295
- Tax, wage and social debts +€18,699
up €18,699 (+45.4%), from €41,229 to €59,928
of which Taxes: +€16,699
- Financial charges +€175,124
up €175,124 (+2,419%), from €7,238 to €182,363
of which Non-recurring financial charges: +€175,000
- Gross operating margin +€22,544
up €22,544 (+22.1%), from €102,214 to €124,758
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 | €307,138 | €224,977 | -€82,160 | -26.8% |
| Fixed assets | 21/28 | €185,051 | €8,479 | -€176,571 | -95.4% |
| Tangible fixed assets | 22/27 | €10,051 | €8,479 | -€1,571 | -15.6% |
| Plant, machinery and equipment | 23 | €200 | - | -€200 | |
| Furniture and vehicles | 24 | €854 | €565 | -€289 | -33.9% |
| Other tangible fixed assets | 26 | €8,997 | €7,915 | -€1,082 | -12.0% |
| Financial fixed assets | 28 | €175,000 | - | -€175,000 | |
| Current assets | 29/58 | €122,087 | €216,498 | +€94,411 | +77.3% |
| Amounts receivable within one year | 40/41 | €44,666 | €68,331 | +€23,665 | +53.0% |
| Trade receivables | 40 | €16,133 | €16,940 | +€807 | +5.0% |
| Other amounts receivable | 41 | €28,532 | €51,391 | +€22,858 | +80.1% |
| Cash at bank and in hand | 54/58 | €76,539 | €146,043 | +€69,504 | +90.8% |
| Deferred charges and accrued income | 490/1 | €882 | €2,124 | +€1,242 | +141% |
| Total equity and liabilities | 10/49 | €307,138 | €224,977 | -€82,160 | -26.8% |
| Equity | 10/15 | €137,739 | €55,317 | -€82,422 | -59.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €132,739 | €132,739 | = | 0.0% |
| Distributable reserves | 133 | €132,739 | €132,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€82,422 | -€82,422 | |
| Amounts payable | 17/49 | €169,399 | €169,660 | +€261 | +0.2% |
| Amounts payable after more than one year | 17 | €107,259 | €88,295 | -€18,964 | -17.7% |
| Financial debts | 170/4 | €107,259 | €88,295 | -€18,964 | -17.7% |
| Amounts payable within one year | 42/48 | €62,140 | €80,765 | +€18,625 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €18,175 | €18,964 | +€789 | +4.3% |
| Trade debts | 44 | €2,736 | €1,873 | -€863 | -31.6% |
| Suppliers | 440/4 | €2,736 | €1,873 | -€863 | -31.6% |
| Taxes, remuneration and social security | 45 | €41,229 | €59,928 | +€18,699 | +45.4% |
| Taxes | 450/3 | €41,229 | €57,928 | +€16,699 | +40.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €1,571 | -€60 | -3.7% |
| Other operating charges | 640/8 | €60 | €472 | +€412 | +686% |
| Gross operating margin | 9900 | €102,214 | €124,758 | +€22,544 | +22.1% |
| Operating profit (loss) | 9901 | €100,522 | €122,714 | +€22,192 | +22.1% |
| Financial income | 75/76B | €883 | €2,125 | +€1,242 | +141% |
| Recurring financial income | 75 | €883 | €2,125 | +€1,242 | +141% |
| Financial charges | 65/66B | €7,238 | €182,363 | +€175,124 | +2,419% |
| Recurring financial charges | 65 | €7,238 | €7,363 | +€124 | +1.7% |
| Non-recurring financial charges | 66B | - | €175,000 | +€175,000 | |
| Profit (loss) for the period before taxes | 9903 | €94,167 | -€57,523 | -€151,690 | |
| Income taxes | 67/77 | €24,132 | €24,899 | +€767 | +3.2% |
| Profit (loss) for the period | 9904 | €70,035 | -€82,422 | -€152,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,035 | -€82,422 | -€152,457 |
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.