BE-IN-IT: 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-IN-IT
Largest movements
- Tangible fixed assets -€58,954
down €58,954 (-8.4%), from €701,480 to €642,527
of which Land and buildings: -€56,786
- Receivables within one year -€27,253
down €27,253 (-34.0%), from €80,241 to €52,988
of which Other amounts receivable: -€27,803
- Cash +€24,707
up €24,707 (+40.6%), from €60,837 to €85,544
mainly Depreciation (+€65,147) and Net result for the year (+€43,937)
- Reserves -€37,736
down €37,736 (-7.7%), from €487,585 to €449,849
- Debts after one year -€28,557
down €28,557 (-13.6%), from €209,432 to €180,875
- Tax, wage and social debts +€15,209
up €15,209 (+1,740%), from €874 to €16,083
- Other debts -€10,398
down €10,398 (-11.8%), from €88,484 to €78,085
- Gross operating margin -€47,157
down €47,157 (-25.3%), from €186,693 to €139,536
- Depreciation -€24,675
down €24,675 (-27.5%), from €89,823 to €65,147
- Taxes -€5,801
down €5,801 (-19.9%), from €29,140 to €23,339
- Financial charges -€2,734
down €2,734 (-36.3%), from €7,527 to €4,793
- Other operating charges -€2,193
down €2,193 (-46.9%), from €4,678 to €2,486
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 | €844,788 | €783,892 | -€60,896 | -7.2% |
| Fixed assets | 21/28 | €701,480 | €642,527 | -€58,954 | -8.4% |
| Tangible fixed assets | 22/27 | €701,480 | €642,527 | -€58,954 | -8.4% |
| Land and buildings | 22 | €696,052 | €639,267 | -€56,786 | -8.2% |
| Furniture and vehicles | 24 | €5,428 | €3,260 | -€2,168 | -39.9% |
| Current assets | 29/58 | €143,308 | €141,366 | -€1,942 | -1.4% |
| Amounts receivable within one year | 40/41 | €80,241 | €52,988 | -€27,253 | -34.0% |
| Trade receivables | 40 | €24,822 | €25,372 | +€549 | +2.2% |
| Other amounts receivable | 41 | €55,418 | €27,616 | -€27,803 | -50.2% |
| Current investments | 50/53 | €2,230 | €2,834 | +€603 | +27.0% |
| Cash at bank and in hand | 54/58 | €60,837 | €85,544 | +€24,707 | +40.6% |
| Total equity and liabilities | 10/49 | €844,788 | €783,892 | -€60,896 | -7.2% |
| Equity | 10/15 | €512,179 | €474,444 | -€37,736 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €487,585 | €449,849 | -€37,736 | -7.7% |
| Distributable reserves | 133 | €487,585 | €449,849 | -€37,736 | -7.7% |
| Profit (loss) carried forward | 14 | €5,995 | €5,995 | = | 0.0% |
| Amounts payable | 17/49 | €332,609 | €309,448 | -€23,161 | -7.0% |
| Amounts payable after more than one year | 17 | €209,432 | €180,875 | -€28,557 | -13.6% |
| Financial debts | 170/4 | €209,432 | €180,875 | -€28,557 | -13.6% |
| Amounts payable within one year | 42/48 | €123,177 | €128,574 | +€5,397 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €27,990 | €28,557 | +€567 | +2.0% |
| Trade debts | 44 | €5,829 | €5,848 | +€19 | +0.3% |
| Suppliers | 440/4 | €5,829 | €5,848 | +€19 | +0.3% |
| Taxes, remuneration and social security | 45 | €874 | €16,083 | +€15,209 | +1,740% |
| Taxes | 450/3 | €874 | €16,083 | +€15,209 | +1,740% |
| Other amounts payable | 47/48 | €88,484 | €78,085 | -€10,398 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,823 | €65,147 | -€24,675 | -27.5% |
| Other operating charges | 640/8 | €4,678 | €2,486 | -€2,193 | -46.9% |
| Gross operating margin | 9900 | €186,693 | €139,536 | -€47,157 | -25.3% |
| Operating profit (loss) | 9901 | €92,192 | €71,903 | -€20,288 | -22.0% |
| Financial income | 75/76B | €331 | €165 | -€166 | -50.1% |
| Recurring financial income | 75 | €331 | €165 | -€166 | -50.1% |
| Financial charges | 65/66B | €7,527 | €4,793 | -€2,734 | -36.3% |
| Recurring financial charges | 65 | €7,527 | €4,793 | -€2,734 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €84,996 | €67,276 | -€17,720 | -20.8% |
| Income taxes | 67/77 | €29,140 | €23,339 | -€5,801 | -19.9% |
| Profit (loss) for the period | 9904 | €55,856 | €43,937 | -€11,919 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,856 | €43,937 | -€11,919 | -21.3% |
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 16 October 2026 via checked.be.