Be Grateful: 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 Grateful
Largest movements
- Cash +€23,376
up €23,376 (+796.3%), from €2,936 to €26,312
mainly Net result for the year (+€25,738) and Tax, wage and social debts (+€6,995)
- Tangible fixed assets -€4,053
down €4,053 (-62.7%), from €6,467 to €2,413
- Deferred charges and accrued income -€540
no longer reported in 2025 (was €540)
- Receivables within one year +€499
up €499 (+21.5%), from €2,325 to €2,824
of which Other amounts receivable: +€1,824
- Profit (loss) carried forward +€25,738
up €25,738 (+83.7%), from -€30,767 to -€5,030
- Other debts -€11,006
down €11,006 (-98.5%), from €11,175 to €169
- Tax, wage and social debts +€6,995
up €6,995 (+2119.0%), from €330 to €7,325
- Trade debts -€4,632
down €4,632 (-49.3%), from €9,392 to €4,760
- Accrued charges and deferred income +€2,188
new in 2025: €2,188
- Gross operating margin +€46,114
up €46,114, from -€12,940 to €33,174
- Taxes +€1,838
new in 2025: €1,838
- Depreciation -€1,159
down €1,159 (-22.2%), from €5,213 to €4,053
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 | €12,267 | €31,549 | +€19,282 | +157.2% |
| Fixed assets | 21/28 | €6,467 | €2,413 | -€4,053 | -62.7% |
| Tangible fixed assets | 22/27 | €6,467 | €2,413 | -€4,053 | -62.7% |
| Furniture and vehicles | 24 | €6,467 | €2,413 | -€4,053 | -62.7% |
| Current assets | 29/58 | €5,800 | €29,136 | +€23,336 | +402.3% |
| Amounts receivable within one year | 40/41 | €2,325 | €2,824 | +€499 | +21.5% |
| Trade receivables | 40 | €2,325 | €1,000 | -€1,325 | -57.0% |
| Other amounts receivable | 41 | - | €1,824 | +€1,824 | |
| Cash at bank and in hand | 54/58 | €2,936 | €26,312 | +€23,376 | +796.3% |
| Deferred charges and accrued income | 490/1 | €540 | - | -€540 | |
| Total equity and liabilities | 10/49 | €12,267 | €31,549 | +€19,282 | +157.2% |
| Equity | 10/15 | -€8,630 | €17,108 | +€25,738 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €19,137 | €19,137 | = | 0.0% |
| Distributable reserves | 133 | €19,137 | €19,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,767 | -€5,030 | +€25,738 | +83.7% |
| Amounts payable | 17/49 | €20,897 | €14,441 | -€6,455 | -30.9% |
| Amounts payable within one year | 42/48 | €20,897 | €12,254 | -€8,643 | -41.4% |
| Trade debts | 44 | €9,392 | €4,760 | -€4,632 | -49.3% |
| Suppliers | 440/4 | €9,392 | €4,760 | -€4,632 | -49.3% |
| Taxes, remuneration and social security | 45 | €330 | €7,325 | +€6,995 | +2119.0% |
| Taxes | 450/3 | €330 | €7,325 | +€6,995 | +2119.0% |
| Other amounts payable | 47/48 | €11,175 | €169 | -€11,006 | -98.5% |
| Accrued charges and deferred income | 492/3 | - | €2,188 | +€2,188 | |
| Non-recurring operating income | 76A | - | €241 | +€241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | €4,053 | -€1,159 | -22.2% |
| Other operating charges | 640/8 | €98 | - | -€98 | |
| Gross operating margin | 9900 | -€12,940 | €33,174 | +€46,114 | |
| Operating profit (loss) | 9901 | -€18,251 | €29,121 | +€47,371 | |
| Financial charges | 65/66B | €1,241 | €1,545 | +€303 | +24.4% |
| Recurring financial charges | 65 | €1,241 | €1,545 | +€303 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,492 | €27,576 | +€47,068 | |
| Income taxes | 67/77 | - | €1,838 | +€1,838 | |
| Profit (loss) for the period | 9904 | -€19,492 | €25,738 | +€45,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,492 | €25,738 | +€45,230 |
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.