BE INKSPIRED TATTOO: 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 INKSPIRED TATTOO
Largest movements
- Cash +€12,907
up €12,907 (+183.2%), from €7,046 to €19,952
mainly Net result for the year (+€10,131) and Receivables within one year (+€7,181)
- Receivables within one year -€7,181
down €7,181 (-64.7%), from €11,103 to €3,922
- Tangible fixed assets +€6,040
up €6,040 (+554.2%), from €1,090 to €7,130
- Deferred charges and accrued income -€490
no longer reported in 2025 (was €490)
- Profit (loss) carried forward +€10,131
up €10,131, from -€9,746 to €385
- Tax, wage and social debts +€3,350
up €3,350 (+50.7%), from €6,606 to €9,956
of which Taxes: +€2,350
- Other debts -€1,864
down €1,864 (-9.5%), from €19,565 to €17,702
- Purchases and services -€53,555
down €53,555 (-38.8%), from €138,194 to €84,639
- Turnover -€33,906
down €33,906 (-25.2%), from €134,344 to €100,438
- Gross operating margin +€19,649
up €19,649, from -€3,850 to €15,799
- Other operating charges -€2,739
down €2,739 (-67.3%), from €4,068 to €1,329
- Financial income -€1,646
down €1,646 (-100.0%), from €1,646 to €1
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,869 | €35,144 | +€11,276 | +47.2% |
| Fixed assets | 21/28 | €5,231 | €11,270 | +€6,040 | +115.5% |
| Tangible fixed assets | 22/27 | €1,090 | €7,130 | +€6,040 | +554.2% |
| Furniture and vehicles | 24 | €1,090 | €7,130 | +€6,040 | +554.2% |
| Financial fixed assets | 28 | €4,141 | €4,141 | = | 0.0% |
| Current assets | 29/58 | €18,638 | €23,874 | +€5,236 | +28.1% |
| Amounts receivable within one year | 40/41 | €11,103 | €3,922 | -€7,181 | -64.7% |
| Trade receivables | 40 | €11,103 | €3,922 | -€7,181 | -64.7% |
| Cash at bank and in hand | 54/58 | €7,046 | €19,952 | +€12,907 | +183.2% |
| Deferred charges and accrued income | 490/1 | €490 | - | -€490 | |
| Total equity and liabilities | 10/49 | €23,869 | €35,144 | +€11,276 | +47.2% |
| Equity | 10/15 | -€8,746 | €1,385 | +€10,131 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,746 | €385 | +€10,131 | |
| Amounts payable | 17/49 | €32,614 | €33,759 | +€1,145 | +3.5% |
| Amounts payable within one year | 42/48 | €32,614 | €33,759 | +€1,145 | +3.5% |
| Trade debts | 44 | €6,443 | €6,102 | -€341 | -5.3% |
| Suppliers | 440/4 | €6,443 | €6,102 | -€341 | -5.3% |
| Taxes, remuneration and social security | 45 | €6,606 | €9,956 | +€3,350 | +50.7% |
| Taxes | 450/3 | €4,606 | €6,956 | +€2,350 | +51.0% |
| Remuneration and social security | 454/9 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Other amounts payable | 47/48 | €19,565 | €17,702 | -€1,864 | -9.5% |
| Turnover | 70 | €134,344 | €100,438 | -€33,906 | -25.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,194 | €84,639 | -€53,555 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,461 | €1,978 | -€483 | -19.6% |
| Other operating charges | 640/8 | €4,068 | €1,329 | -€2,739 | -67.3% |
| Gross operating margin | 9900 | -€3,850 | €15,799 | +€19,649 | |
| Operating profit (loss) | 9901 | -€10,378 | €12,492 | +€22,870 | |
| Financial income | 75/76B | €1,646 | €1 | -€1,646 | -100.0% |
| Recurring financial income | 75 | €1,646 | €1 | -€1,646 | -100.0% |
| Financial charges | 65/66B | €451 | €426 | -€25 | -5.5% |
| Recurring financial charges | 65 | €451 | €426 | -€25 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,183 | €12,066 | +€21,249 | |
| Income taxes | 67/77 | €563 | €1,935 | +€1,372 | +243.7% |
| Profit (loss) for the period | 9904 | -€9,746 | €10,131 | +€19,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,746 | €10,131 | +€19,877 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.