BE Industries: 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 Industries
Largest movements
- Cash +€6,932
up €6,932 (+465%), from €1,489 to €8,421
mainly Other debts (+€4,000) and Net result for the year (+€1,618)
- Other debts +€4,000
up €4,000 (+30.8%), from €13,000 to €17,000
- Profit (loss) carried forward +€1,618
up €1,618 (+8.3%), from -€19,452 to -€17,835
- Trade debts +€1,314
up €1,314 (+298%), from €442 to €1,756
- Gross operating margin +€4,457
up €4,457, from -€2,275 to €2,183
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 | €13,989 | €20,921 | +€6,932 | +49.6% |
| Fixed assets | 21/28 | €12,500 | €12,500 | = | 0.0% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €1,489 | €8,421 | +€6,932 | +465% |
| Cash at bank and in hand | 54/58 | €1,489 | €8,421 | +€6,932 | +465% |
| Total equity and liabilities | 10/49 | €13,989 | €20,921 | +€6,932 | +49.6% |
| Equity | 10/15 | €548 | €2,165 | +€1,618 | +295% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,452 | -€17,835 | +€1,618 | +8.3% |
| Amounts payable | 17/49 | €13,442 | €18,756 | +€5,314 | +39.5% |
| Amounts payable within one year | 42/48 | €13,442 | €18,756 | +€5,314 | +39.5% |
| Trade debts | 44 | €442 | €1,756 | +€1,314 | +298% |
| Suppliers | 440/4 | €442 | €1,756 | +€1,314 | +298% |
| Other amounts payable | 47/48 | €13,000 | €17,000 | +€4,000 | +30.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,275 | €2,183 | +€4,457 | |
| Operating profit (loss) | 9901 | -€2,780 | €1,663 | +€4,443 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,824 | €1,618 | +€4,441 | |
| Profit (loss) for the period | 9904 | -€2,824 | €1,618 | +€4,441 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,824 | €1,618 | +€4,441 |
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 14 October 2026 via checked.be.