BE GROUP: 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 GROUP
Largest movements
- Cash +€11,998
up €11,998 (+11.8%), from €101,471 to €113,469
mainly Net result for the year (+€35,921) and Depreciation (+€11,998)
- Tangible fixed assets -€5,798
down €5,798 (-15.7%), from €36,846 to €31,048
- Receivables within one year +€3,138
up €3,138 (+41.8%), from €7,511 to €10,649
of which Trade receivables: +€5,532
- Deferred charges and accrued income +€1,976
up €1,976 (+593.6%), from €333 to €2,308
- Profit (loss) carried forward +€35,921
up €35,921 (+55.2%), from €65,127 to €101,048
- Other debts -€31,000
down €31,000 (-99.2%), from €31,258 to €258
- Tax, wage and social debts +€6,688
up €6,688 (+62.1%), from €10,774 to €17,461
of which Taxes: +€7,819
- Trade debts +€6,162
up €6,162 (+166.5%), from €3,702 to €9,864
- Debts after one year -€4,537
down €4,537 (-23.9%), from €18,996 to €14,459
- Gross operating margin +€25,041
up €25,041 (+57.4%), from €43,594 to €68,635
- Taxes +€10,987
up €10,987 (+189.3%), from €5,804 to €16,792
- Depreciation +€1,722
up €1,722 (+16.8%), from €10,276 to €11,998
- Financial charges -€888
down €888 (-30.1%), from €2,952 to €2,064
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,160 | €157,474 | +€11,314 | +7.7% |
| Fixed assets | 21/28 | €36,846 | €31,048 | -€5,798 | -15.7% |
| Tangible fixed assets | 22/27 | €36,846 | €31,048 | -€5,798 | -15.7% |
| Furniture and vehicles | 24 | €36,846 | €31,048 | -€5,798 | -15.7% |
| Current assets | 29/58 | €109,314 | €126,426 | +€17,112 | +15.7% |
| Amounts receivable within one year | 40/41 | €7,511 | €10,649 | +€3,138 | +41.8% |
| Trade receivables | 40 | - | €5,532 | +€5,532 | |
| Other amounts receivable | 41 | €7,511 | €5,116 | -€2,394 | -31.9% |
| Cash at bank and in hand | 54/58 | €101,471 | €113,469 | +€11,998 | +11.8% |
| Deferred charges and accrued income | 490/1 | €333 | €2,308 | +€1,976 | +593.6% |
| Total equity and liabilities | 10/49 | €146,160 | €157,474 | +€11,314 | +7.7% |
| Equity | 10/15 | €72,755 | €108,676 | +€35,921 | +49.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €7,627 | €7,627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,627 | €7,627 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,627 | €7,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,127 | €101,048 | +€35,921 | +55.2% |
| Amounts payable | 17/49 | €73,405 | €48,798 | -€24,607 | -33.5% |
| Amounts payable after more than one year | 17 | €18,996 | €14,459 | -€4,537 | -23.9% |
| Financial debts | 170/4 | €18,996 | €14,459 | -€4,537 | -23.9% |
| Amounts payable within one year | 42/48 | €54,409 | €34,338 | -€20,070 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €8,675 | €6,755 | -€1,920 | -22.1% |
| Trade debts | 44 | €3,702 | €9,864 | +€6,162 | +166.5% |
| Suppliers | 440/4 | €3,702 | €9,864 | +€6,162 | +166.5% |
| Taxes, remuneration and social security | 45 | €10,774 | €17,461 | +€6,688 | +62.1% |
| Taxes | 450/3 | €5,384 | €13,203 | +€7,819 | +145.2% |
| Remuneration and social security | 454/9 | €5,390 | €4,259 | -€1,131 | -21.0% |
| Other amounts payable | 47/48 | €31,258 | €258 | -€31,000 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,276 | €11,998 | +€1,722 | +16.8% |
| Other operating charges | 640/8 | €2,102 | €1,860 | -€242 | -11.5% |
| Gross operating margin | 9900 | €43,594 | €68,635 | +€25,041 | +57.4% |
| Operating profit (loss) | 9901 | €31,216 | €54,777 | +€23,560 | +75.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,952 | €2,064 | -€888 | -30.1% |
| Recurring financial charges | 65 | €2,952 | €2,064 | -€888 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €28,265 | €52,713 | +€24,448 | +86.5% |
| Income taxes | 67/77 | €5,804 | €16,792 | +€10,987 | +189.3% |
| Profit (loss) for the period | 9904 | €22,461 | €35,921 | +€13,460 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,461 | €35,921 | +€13,460 | +59.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.