BE-i²: 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-i²
Largest movements
- Receivables within one year +€16,737
up €16,737 (+62.4%), from €26,825 to €43,561
of which Trade receivables: +€16,136
- Deferred charges and accrued income -€7,862
down €7,862 (-99.3%), from €7,920 to €58
- Tangible fixed assets +€2,903
new in 2025: €2,903
- Tax, wage and social debts +€17,976
up €17,976 (+152%), from €11,865 to €29,840
- Reserves +€8,040
up €8,040 (+40.3%), from €19,925 to €27,965
- Other debts -€7,793
down €7,793 (-94.0%), from €8,294 to €501
- Trade debts -€6,236
down €6,236 (-77.8%), from €8,016 to €1,780
- Gross operating margin +€50,481
up €50,481 (+414%), from €12,200 to €62,681
- Taxes +€16,917
up €16,917 (+800%), from €2,114 to €19,032
- Write-downs +€2,820
new in 2025: €2,820
- Financial charges -€1,248
down €1,248 (-72.6%), from €1,719 to €471
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 | €58,118 | €70,174 | +€12,056 | +20.7% |
| Fixed assets | 21/28 | - | €2,903 | +€2,903 | |
| Tangible fixed assets | 22/27 | - | €2,903 | +€2,903 | |
| Furniture and vehicles | 24 | - | €2,903 | +€2,903 | |
| Current assets | 29/58 | €58,118 | €67,271 | +€9,153 | +15.7% |
| Amounts receivable within one year | 40/41 | €26,825 | €43,561 | +€16,737 | +62.4% |
| Trade receivables | 40 | €26,825 | €42,961 | +€16,136 | +60.2% |
| Other amounts receivable | 41 | - | €601 | +€601 | |
| Cash at bank and in hand | 54/58 | €23,373 | €23,651 | +€278 | +1.2% |
| Deferred charges and accrued income | 490/1 | €7,920 | €58 | -€7,862 | -99.3% |
| Total equity and liabilities | 10/49 | €58,118 | €70,174 | +€12,056 | +20.7% |
| Equity | 10/15 | €29,324 | €38,052 | +€8,728 | +29.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,925 | €27,965 | +€8,040 | +40.3% |
| Distributable reserves | 133 | €19,925 | €27,965 | +€8,040 | +40.3% |
| Profit (loss) carried forward | 14 | €3,198 | €3,887 | +€689 | +21.5% |
| Amounts payable | 17/49 | €28,794 | €32,122 | +€3,327 | +11.6% |
| Amounts payable within one year | 42/48 | €28,174 | €32,122 | +€3,947 | +14.0% |
| Trade debts | 44 | €8,016 | €1,780 | -€6,236 | -77.8% |
| Suppliers | 440/4 | €8,016 | €1,780 | -€6,236 | -77.8% |
| Taxes, remuneration and social security | 45 | €11,865 | €29,840 | +€17,976 | +152% |
| Taxes | 450/3 | €11,865 | €29,840 | +€17,976 | +152% |
| Other amounts payable | 47/48 | €8,294 | €501 | -€7,793 | -94.0% |
| Accrued charges and deferred income | 492/3 | €620 | - | -€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €244 | -€39 | -13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,820 | +€2,820 | |
| Other operating charges | 640/8 | €417 | €437 | +€20 | +4.7% |
| Gross operating margin | 9900 | €12,200 | €62,681 | +€50,481 | +414% |
| Operating profit (loss) | 9901 | €11,500 | €59,180 | +€47,681 | +415% |
| Financial income | 75/76B | €1 | €11 | +€10 | +1,718% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +1,718% |
| Financial charges | 65/66B | €1,719 | €471 | -€1,248 | -72.6% |
| Recurring financial charges | 65 | €1,719 | €471 | -€1,248 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €9,781 | €58,720 | +€48,939 | +500% |
| Income taxes | 67/77 | €2,114 | €19,032 | +€16,917 | +800% |
| Profit (loss) for the period | 9904 | €7,667 | €39,689 | +€32,021 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €7,667 | €39,689 | +€32,021 | +418% |
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 15 October 2026 via checked.be.