BE GRAND: 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 GRAND
Largest movements
- Cash +€7,695
up €7,695 (+17.0%), from €45,204 to €52,900
mainly Net result for the year (+€19,956) and Depreciation (+€1,169)
- Receivables within one year +€5,121
up €5,121 (+41.3%), from €12,386 to €17,507
of which Trade receivables: +€5,321
- Deferred charges and accrued income +€3,361
up €3,361 (+1,504%), from €224 to €3,585
- Tangible fixed assets -€866
down €866 (-38.0%), from €2,280 to €1,414
- Reserves +€16,000
up €16,000 (+73.2%), from €21,860 to €37,860
- Other debts -€3,606
down €3,606 (-26.6%), from €13,574 to €9,968
- Profit (loss) carried forward +€1,956
up €1,956 (+18.7%), from €10,470 to €12,426
- Tax, wage and social debts +€1,120
up €1,120 (+153%), from €733 to €1,853
- Gross operating margin +€11,734
up €11,734 (+60.5%), from €19,392 to €31,126
- Taxes +€3,360
up €3,360 (+70.0%), from €4,800 to €8,160
- Financial charges +€525
up €525 (+91.4%), from €574 to €1,099
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 | €60,093 | €75,405 | +€15,312 | +25.5% |
| Fixed assets | 21/28 | €2,280 | €1,414 | -€866 | -38.0% |
| Tangible fixed assets | 22/27 | €2,280 | €1,414 | -€866 | -38.0% |
| Furniture and vehicles | 24 | €2,280 | €1,414 | -€866 | -38.0% |
| Current assets | 29/58 | €57,814 | €73,991 | +€16,178 | +28.0% |
| Amounts receivable within one year | 40/41 | €12,386 | €17,507 | +€5,121 | +41.3% |
| Trade receivables | 40 | €12,185 | €17,507 | +€5,321 | +43.7% |
| Other amounts receivable | 41 | €200 | - | -€200 | |
| Cash at bank and in hand | 54/58 | €45,204 | €52,900 | +€7,695 | +17.0% |
| Deferred charges and accrued income | 490/1 | €224 | €3,585 | +€3,361 | +1,504% |
| Total equity and liabilities | 10/49 | €60,093 | €75,405 | +€15,312 | +25.5% |
| Equity | 10/15 | €44,730 | €62,686 | +€17,956 | +40.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €37,860 | +€16,000 | +73.2% |
| Distributable reserves | 133 | €21,860 | €37,860 | +€16,000 | +73.2% |
| Profit (loss) carried forward | 14 | €10,470 | €12,426 | +€1,956 | +18.7% |
| Amounts payable | 17/49 | €15,363 | €12,719 | -€2,644 | -17.2% |
| Amounts payable within one year | 42/48 | €15,350 | €12,719 | -€2,631 | -17.1% |
| Trade debts | 44 | €1,044 | €899 | -€145 | -13.9% |
| Suppliers | 440/4 | €1,044 | €899 | -€145 | -13.9% |
| Taxes, remuneration and social security | 45 | €733 | €1,853 | +€1,120 | +153% |
| Taxes | 450/3 | €733 | €1,853 | +€1,120 | +153% |
| Other amounts payable | 47/48 | €13,574 | €9,968 | -€3,606 | -26.6% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,169 | +€51 | +4.6% |
| Other operating charges | 640/8 | €773 | €757 | -€16 | -2.0% |
| Non-recurring operating charges | 66A | €249 | - | -€249 | |
| Gross operating margin | 9900 | €19,392 | €31,126 | +€11,734 | +60.5% |
| Operating profit (loss) | 9901 | €17,252 | €29,200 | +€11,948 | +69.3% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €574 | €1,099 | +€525 | +91.4% |
| Recurring financial charges | 65 | €574 | €1,099 | +€525 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €16,677 | €28,116 | +€11,438 | +68.6% |
| Income taxes | 67/77 | €4,800 | €8,160 | +€3,360 | +70.0% |
| Profit (loss) for the period | 9904 | €11,878 | €19,956 | +€8,078 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,878 | €19,956 | +€8,078 | +68.0% |
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 20 October 2026 via checked.be.