BE.GRAPHIC: 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.GRAPHIC
Largest movements
- Cash +€13,722
up €13,722 (+368.8%), from €3,721 to €17,443
mainly Trade debts (+€26,938) and Net result for the year (+€7,419)
- Receivables within one year +€11,665
up €11,665 (+52.7%), from €22,147 to €33,811
of which Trade receivables: +€11,237
- Tangible fixed assets +€2,938
up €2,938 (+35.7%), from €8,241 to €11,179
- Trade debts +€26,938
up €26,938 (+515.5%), from €5,226 to €32,164
- Other debts -€7,443
down €7,443 (-45.7%), from €16,269 to €8,827
- Profit (loss) carried forward +€7,419
up €7,419 (+48.3%), from -€15,354 to -€7,935
- Tax, wage and social debts +€4,184
up €4,184 (+198.7%), from €2,106 to €6,290
- Debts after one year -€2,422
down €2,422 (-92.1%), from €2,629 to €206
- Gross operating margin -€2,938
down €2,938 (-16.4%), from €17,947 to €15,009
- Write-downs +€2,000
new in 2025: €2,000
- Taxes +€1,301
up €1,301 (+481825.9%), from €0 to €1,301
- Depreciation +€950
up €950 (+39.9%), from €2,383 to €3,333
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 | €34,109 | €62,434 | +€28,325 | +83.0% |
| Fixed assets | 21/28 | €8,241 | €11,179 | +€2,938 | +35.7% |
| Tangible fixed assets | 22/27 | €8,241 | €11,179 | +€2,938 | +35.7% |
| Furniture and vehicles | 24 | €8,241 | €11,179 | +€2,938 | +35.7% |
| Current assets | 29/58 | €25,868 | €51,255 | +€25,387 | +98.1% |
| Amounts receivable within one year | 40/41 | €22,147 | €33,811 | +€11,665 | +52.7% |
| Trade receivables | 40 | €13,792 | €25,030 | +€11,237 | +81.5% |
| Other amounts receivable | 41 | €8,355 | €8,782 | +€427 | +5.1% |
| Cash at bank and in hand | 54/58 | €3,721 | €17,443 | +€13,722 | +368.8% |
| Total equity and liabilities | 10/49 | €34,109 | €62,434 | +€28,325 | +83.0% |
| Equity | 10/15 | €5,106 | €12,525 | +€7,419 | +145.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,354 | -€7,935 | +€7,419 | +48.3% |
| Amounts payable | 17/49 | €29,003 | €49,909 | +€20,906 | +72.1% |
| Amounts payable after more than one year | 17 | €2,629 | €206 | -€2,422 | -92.1% |
| Financial debts | 170/4 | €2,629 | €206 | -€2,422 | -92.1% |
| Amounts payable within one year | 42/48 | €25,924 | €49,703 | +€23,778 | +91.7% |
| Current portion of amounts payable after more than one year | 42 | €2,324 | €2,422 | +€98 | +4.2% |
| Trade debts | 44 | €5,226 | €32,164 | +€26,938 | +515.5% |
| Suppliers | 440/4 | €5,226 | €32,164 | +€26,938 | +515.5% |
| Taxes, remuneration and social security | 45 | €2,106 | €6,290 | +€4,184 | +198.7% |
| Taxes | 450/3 | €2,106 | €6,290 | +€4,184 | +198.7% |
| Other amounts payable | 47/48 | €16,269 | €8,827 | -€7,443 | -45.7% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €3,333 | +€950 | +39.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €449 | €400 | -€49 | -10.9% |
| Gross operating margin | 9900 | €17,947 | €15,009 | -€2,938 | -16.4% |
| Operating profit (loss) | 9901 | €15,115 | €9,276 | -€5,839 | -38.6% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1361.8% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1361.8% |
| Financial charges | 65/66B | €719 | €568 | -€151 | -21.0% |
| Recurring financial charges | 65 | €719 | €568 | -€151 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €14,397 | €8,721 | -€5,676 | -39.4% |
| Income taxes | 67/77 | €0 | €1,301 | +€1,301 | +481825.9% |
| Profit (loss) for the period | 9904 | €14,396 | €7,419 | -€6,977 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,396 | €7,419 | -€6,977 | -48.5% |
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 8 October 2026 via checked.be.