BE GROCERY: 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 GROCERY
Largest movements
- Cash +€25,865
up €25,865 (+591.4%), from €4,374 to €30,239
mainly Net result for the year (+€33,105) and Debts after one year (+€16,835)
- Tangible fixed assets +€23,250
up €23,250 (+296.6%), from €7,838 to €31,088
- Receivables within one year +€10,499
up €10,499 (+139.2%), from €7,541 to €18,040
of which Trade receivables: +€8,521
- Profit (loss) carried forward +€33,105
up €33,105 (+133.1%), from €24,877 to €57,982
- Debts after one year +€16,835
new in 2025: €16,835
- Tax, wage and social debts +€11,999
up €11,999 (+89.2%), from €13,450 to €25,449
of which Taxes: +€7,756
- Other debts -€3,208
no longer reported in 2025 (was €3,208)
- Gross operating margin +€34,135
up €34,135 (+98.0%), from €34,845 to €68,979
- Taxes +€7,383
up €7,383 (+132.3%), from €5,580 to €12,963
- Depreciation +€3,134
up €3,134 (+413.2%), from €758 to €3,893
- Staff costs +€2,584
up €2,584 (+10.9%), from €23,735 to €26,318
- Financial income +€2,355
up €2,355 (+21.0%), from €11,210 to €13,565
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 | €49,153 | €108,767 | +€59,615 | +121.3% |
| Fixed assets | 21/28 | €17,038 | €40,288 | +€23,250 | +136.5% |
| Intangible fixed assets | 21 | €5,000 | €5,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,838 | €31,088 | +€23,250 | +296.6% |
| Furniture and vehicles | 24 | €7,838 | €31,088 | +€23,250 | +296.6% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €32,115 | €68,479 | +€36,364 | +113.2% |
| Stocks and contracts in progress | 3 | €20,200 | €20,200 | = | 0.0% |
| Stocks | 30/36 | €20,200 | €20,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,541 | €18,040 | +€10,499 | +139.2% |
| Trade receivables | 40 | €5,608 | €14,129 | +€8,521 | +152.0% |
| Other amounts receivable | 41 | €1,934 | €3,912 | +€1,978 | +102.3% |
| Cash at bank and in hand | 54/58 | €4,374 | €30,239 | +€25,865 | +591.4% |
| Total equity and liabilities | 10/49 | €49,153 | €108,767 | +€59,615 | +121.3% |
| Equity | 10/15 | €27,876 | €60,982 | +€33,106 | +118.8% |
| Contributions | 10/11 | €2,999 | €3,000 | +€1 | 0.0% |
| Capital | 10 | €2,999 | - | -€2,999 | |
| Issued capital | 100 | €2,999 | - | -€2,999 | |
| Profit (loss) carried forward | 14 | €24,877 | €57,982 | +€33,105 | +133.1% |
| Amounts payable | 17/49 | €21,276 | €47,785 | +€26,508 | +124.6% |
| Amounts payable after more than one year | 17 | - | €16,835 | +€16,835 | |
| Financial debts | 170/4 | - | €16,835 | +€16,835 | |
| Amounts payable within one year | 42/48 | €21,276 | €30,950 | +€9,673 | +45.5% |
| Trade debts | 44 | €4,619 | €5,501 | +€882 | +19.1% |
| Suppliers | 440/4 | €4,619 | €5,501 | +€882 | +19.1% |
| Taxes, remuneration and social security | 45 | €13,450 | €25,449 | +€11,999 | +89.2% |
| Taxes | 450/3 | €12,048 | €19,804 | +€7,756 | +64.4% |
| Remuneration and social security | 454/9 | €1,402 | €5,645 | +€4,243 | +302.7% |
| Other amounts payable | 47/48 | €3,208 | - | -€3,208 | |
| Remuneration, social security and pensions | 62 | €23,735 | €26,318 | +€2,584 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €3,893 | +€3,134 | +413.2% |
| Other operating charges | 640/8 | €3,938 | €4,024 | +€86 | +2.2% |
| Gross operating margin | 9900 | €34,845 | €68,979 | +€34,135 | +98.0% |
| Operating profit (loss) | 9901 | €6,414 | €34,744 | +€28,330 | +441.7% |
| Financial income | 75/76B | €11,210 | €13,565 | +€2,355 | +21.0% |
| Recurring financial income | 75 | €11,210 | €13,565 | +€2,355 | +21.0% |
| Financial charges | 65/66B | €175 | €2,241 | +€2,065 | +1177.8% |
| Recurring financial charges | 65 | €175 | €2,241 | +€2,065 | +1177.8% |
| Profit (loss) for the period before taxes | 9903 | €17,448 | €46,068 | +€28,620 | +164.0% |
| Income taxes | 67/77 | €5,580 | €12,963 | +€7,383 | +132.3% |
| Profit (loss) for the period | 9904 | €11,868 | €33,105 | +€21,237 | +178.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,868 | €33,105 | +€21,237 | +178.9% |
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 10 October 2026 via checked.be.