Be Hero: 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.
What changed
Be Hero
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,447
2024 · €71,796-€75,242
Equity
€626,704
2024 · €630,150-€3,447
Cash
€121,663
2024 · €37,711+€83,951
Balance sheet total
€2.7m
2024 · €2.9m-€200,707
Largest movements
Assets
- Receivables after one year -€250,000
down €250,000 (-41.1%), from €608,000 to €358,000
- Tangible fixed assets -€132,734
down €132,734 (-6.1%), from €2.2m to €2.0m
of which Leasing and similar rights: -€143,333
- Receivables within one year +€93,087
up €93,087 (+173.1%), from €53,792 to €146,879
of which Other amounts receivable: +€117,464
- Cash +€83,951
up €83,951 (+222.6%), from €37,711 to €121,663
mainly Receivables after one year (+€250,000) and Depreciation (+€158,120)
Equity and liabilities
- Debts after one year -€184,532
down €184,532 (-10.3%), from €1.8m to €1.6m
Income statement
- Gross operating margin -€498,191
down €498,191 (-73.1%), from €681,671 to €183,480
- Staff costs -€170,112
down €170,112 (-98.6%), from €172,562 to €2,450
- Depreciation -€68,730
down €68,730 (-30.3%), from €226,850 to €158,120
- Financial charges -€48,855
down €48,855 (-71.0%), from €68,835 to €19,980
- Taxes -€7,362
down €7,362 (-97.4%), from €7,554 to €193
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.
Result 2024
€71,796
Gross operating margin
-€498,191
Staff costs
+€170,112
Depreciation
+€68,730
Other operating charges
+€759
Other operating items
+€133,676
Financial income
-€6,546
Financial charges
+€48,855
Taxes
+€7,362
Result 2025
-€3,447
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.
From operations
+€293,082
Investment
-€25,386
Financing
-€183,745
Cash 2024
€37,711
From operations (derived)
+€293,082
Net result for the year
-€3,447
Depreciation
+€158,120
Receivables after one year
+€250,000
Receivables within one year
-€93,087
Deferred charges and accrued income
-€4,988
Trade debts
+€2,780
Tax, wage and social debts
+€6,163
Other debts
-€17,079
Accrued charges and deferred income
-€5,379
Investment (derived)
-€25,386
Investment in fixed assets (net)
-€25,386
Financing
-€183,745
Debts after one year
-€184,532
Current portion of long-term debt
+€2,357
Short-term financial debts
-€1,570
Cash 2025
€121,663
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,890,092 | €2,689,385 | -€200,707 | -6.9% |
| Fixed assets | 21/28 | €2,174,302 | €2,041,568 | -€132,734 | -6.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,171,802 | €2,039,068 | -€132,734 | -6.1% |
| Land and buildings | 22 | €0 | €26,968 | +€26,968 | |
| Plant, machinery and equipment | 23 | €1,617 | €3,911 | +€2,294 | +141.9% |
| Furniture and vehicles | 24 | €18,025 | €11,852 | -€6,172 | -34.2% |
| Leasing and similar rights | 25 | €1,945,799 | €1,802,466 | -€143,333 | -7.4% |
| Other tangible fixed assets | 26 | €206,362 | €193,872 | -€12,490 | -6.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €715,790 | €647,817 | -€67,973 | -9.5% |
| Amounts receivable after more than one year | 29 | €608,000 | €358,000 | -€250,000 | -41.1% |
| Other amounts receivable | 291 | €608,000 | €358,000 | -€250,000 | -41.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €53,792 | €146,879 | +€93,087 | +173.1% |
| Trade receivables | 40 | €51,839 | €27,462 | -€24,377 | -47.0% |
| Other amounts receivable | 41 | €1,953 | €119,418 | +€117,464 | +6013.6% |
| Cash at bank and in hand | 54/58 | €37,711 | €121,663 | +€83,951 | +222.6% |
| Deferred charges and accrued income | 490/1 | €16,287 | €21,275 | +€4,988 | +30.6% |
| Total equity and liabilities | 10/49 | €2,890,092 | €2,689,385 | -€200,707 | -6.9% |
| Equity | 10/15 | €630,150 | €626,704 | -€3,447 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €611,550 | €608,104 | -€3,447 | -0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €611,550 | €608,104 | -€3,447 | -0.6% |
| Amounts payable | 17/49 | €2,259,942 | €2,062,681 | -€197,261 | -8.7% |
| Amounts payable after more than one year | 17 | €1,787,017 | €1,602,485 | -€184,532 | -10.3% |
| Financial debts | 170/4 | €1,787,017 | €1,602,485 | -€184,532 | -10.3% |
| Amounts payable within one year | 42/48 | €451,313 | €443,963 | -€7,350 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €184,024 | €186,381 | +€2,357 | +1.3% |
| Financial debts | 43 | €1,570 | €0 | -€1,570 | -100.0% |
| Credit institutions | 430/8 | €1,570 | €0 | -€1,570 | -100.0% |
| Trade debts | 44 | €13,088 | €15,867 | +€2,780 | +21.2% |
| Suppliers | 440/4 | €13,088 | €15,867 | +€2,780 | +21.2% |
| Taxes, remuneration and social security | 45 | €8,051 | €14,213 | +€6,163 | +76.5% |
| Taxes | 450/3 | €8,051 | €13,713 | +€5,663 | +70.3% |
| Remuneration and social security | 454/9 | €0 | €500 | +€500 | |
| Other amounts payable | 47/48 | €244,580 | €227,501 | -€17,079 | -7.0% |
| Accrued charges and deferred income | 492/3 | €21,613 | €16,234 | -€5,379 | -24.9% |
| Non-recurring operating income | 76A | €77,829 | €20,667 | -€57,162 | -73.4% |
| Remuneration, social security and pensions | 62 | €172,562 | €2,450 | -€170,112 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,850 | €158,120 | -€68,730 | -30.3% |
| Other operating charges | 640/8 | €4,792 | €4,033 | -€759 | -15.8% |
| Non-recurring operating charges | 66A | €136,050 | €2,374 | -€133,676 | -98.3% |
| Gross operating margin | 9900 | €681,671 | €183,480 | -€498,191 | -73.1% |
| Operating profit (loss) | 9901 | €141,417 | €16,503 | -€124,913 | -88.3% |
| Financial income | 75/76B | €6,768 | €223 | -€6,546 | -96.7% |
| Recurring financial income | 75 | €6,768 | €223 | -€6,546 | -96.7% |
| Financial charges | 65/66B | €68,835 | €19,980 | -€48,855 | -71.0% |
| Recurring financial charges | 65 | €68,835 | €19,980 | -€48,855 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €79,350 | -€3,254 | -€82,604 | |
| Income taxes | 67/77 | €7,554 | €193 | -€7,362 | -97.4% |
| Profit (loss) for the period | 9904 | €71,796 | -€3,447 | -€75,242 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €71,796 | -€3,447 | -€75,242 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.