Be Greator: 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 Greator
Largest movements
- Receivables within one year -€59,305
down €59,305 (-45.3%), from €130,857 to €71,553
of which Trade receivables: -€78,455
- Cash -€1,448
down €1,448 (-19.1%), from €7,568 to €6,120
mainly Trade debts (-€83,247) and Contributions, distributions and other (-€10,000)
- Trade debts -€83,247
down €83,247 (-78.4%), from €106,203 to €22,957
- Other debts +€11,955
up €11,955 (+211%), from €5,673 to €17,628
- Profit (loss) carried forward +€5,918
up €5,918 (+34.4%), from €17,202 to €23,120
- Tax, wage and social debts +€3,884
up €3,884 (+135%), from €2,867 to €6,751
- Gross operating margin +€14,881
up €14,881 (+235%), from €6,326 to €21,206
- Taxes +€3,856
up €3,856 (+741%), from €521 to €4,376
- Financial income +€815
up €815 (+827%), from €98 to €913
- Depreciation -€257
down €257 (-16.2%), from €1,582 to €1,325
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 | €140,458 | €78,380 | -€62,078 | -44.2% |
| Fixed assets | 21/28 | €2,033 | €707 | -€1,325 | -65.2% |
| Tangible fixed assets | 22/27 | €1,755 | €429 | -€1,325 | -75.5% |
| Furniture and vehicles | 24 | €1,755 | €429 | -€1,325 | -75.5% |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €138,425 | €77,672 | -€60,753 | -43.9% |
| Amounts receivable within one year | 40/41 | €130,857 | €71,553 | -€59,305 | -45.3% |
| Trade receivables | 40 | €123,006 | €44,551 | -€78,455 | -63.8% |
| Other amounts receivable | 41 | €7,852 | €27,002 | +€19,150 | +244% |
| Cash at bank and in hand | 54/58 | €7,568 | €6,120 | -€1,448 | -19.1% |
| Total equity and liabilities | 10/49 | €140,458 | €78,380 | -€62,078 | -44.2% |
| Equity | 10/15 | €24,202 | €30,120 | +€5,918 | +24.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,202 | €23,120 | +€5,918 | +34.4% |
| Amounts payable | 17/49 | €116,256 | €48,260 | -€67,996 | -58.5% |
| Amounts payable within one year | 42/48 | €116,256 | €48,260 | -€67,996 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €622 | €0 | -€622 | -100% |
| Financial debts | 43 | €891 | €924 | +€33 | +3.7% |
| Credit institutions | 430/8 | €891 | €924 | +€33 | +3.7% |
| Trade debts | 44 | €106,203 | €22,957 | -€83,247 | -78.4% |
| Suppliers | 440/4 | €106,203 | €22,957 | -€83,247 | -78.4% |
| Taxes, remuneration and social security | 45 | €2,867 | €6,751 | +€3,884 | +135% |
| Taxes | 450/3 | €2,867 | €6,751 | +€3,884 | +135% |
| Other amounts payable | 47/48 | €5,673 | €17,628 | +€11,955 | +211% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,582 | €1,325 | -€257 | -16.2% |
| Other operating charges | 640/8 | €50 | €229 | +€179 | +359% |
| Gross operating margin | 9900 | €6,326 | €21,206 | +€14,881 | +235% |
| Operating profit (loss) | 9901 | €4,693 | €19,652 | +€14,958 | +319% |
| Financial income | 75/76B | €98 | €913 | +€815 | +827% |
| Recurring financial income | 75 | €98 | €913 | +€815 | +827% |
| Financial charges | 65/66B | €231 | €270 | +€40 | +17.3% |
| Recurring financial charges | 65 | €231 | €270 | +€40 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €4,561 | €20,294 | +€15,733 | +345% |
| Income taxes | 67/77 | €521 | €4,376 | +€3,856 | +741% |
| Profit (loss) for the period | 9904 | €4,040 | €15,918 | +€11,878 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €4,040 | €15,918 | +€11,878 | +294% |
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 17 October 2026 via checked.be.