BE-INSPIRED: 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-INSPIRED
Largest movements
- Cash -€38,066
down €38,066 (-60.0%), from €63,419 to €25,353
mainly Receivables within one year (-€35,399) and Current investments (-€20,000)
- Receivables within one year +€35,399
up €35,399 (+279%), from €12,673 to €48,072
of which Trade receivables: +€30,137
- Current investments +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Tangible fixed assets -€11,880
down €11,880 (-36.1%), from €32,912 to €21,032
of which Furniture and vehicles: -€11,214
- Reserves +€15,892
up €15,892 (+10.8%), from €146,817 to €162,709
- Debts after one year -€10,644
no longer reported in 2025 (was €10,644)
- Tax, wage and social debts +€2,170
up €2,170 (+25.3%), from €8,562 to €10,732
- Current portion of long-term debt -€2,072
down €2,072 (-16.3%), from €12,716 to €10,644
- Gross operating margin -€9,679
down €9,679 (-22.1%), from €43,711 to €34,031
- Taxes -€3,065
down €3,065 (-29.7%), from €10,332 to €7,267
- Financial income +€575
up €575 (+45.0%), from €1,278 to €1,853
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 | €191,554 | €197,000 | +€5,447 | +2.8% |
| Fixed assets | 21/28 | €32,912 | €21,032 | -€11,880 | -36.1% |
| Tangible fixed assets | 22/27 | €32,912 | €21,032 | -€11,880 | -36.1% |
| Land and buildings | 22 | €420 | - | -€420 | |
| Plant, machinery and equipment | 23 | €1,122 | €877 | -€245 | -21.8% |
| Furniture and vehicles | 24 | €31,370 | €20,155 | -€11,214 | -35.7% |
| Current assets | 29/58 | €158,641 | €175,968 | +€17,327 | +10.9% |
| Amounts receivable within one year | 40/41 | €12,673 | €48,072 | +€35,399 | +279% |
| Trade receivables | 40 | €7,954 | €38,091 | +€30,137 | +379% |
| Other amounts receivable | 41 | €4,719 | €9,981 | +€5,262 | +112% |
| Current investments | 50/53 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €63,419 | €25,353 | -€38,066 | -60.0% |
| Deferred charges and accrued income | 490/1 | €2,550 | €2,543 | -€7 | -0.3% |
| Total equity and liabilities | 10/49 | €191,554 | €197,000 | +€5,447 | +2.8% |
| Equity | 10/15 | €159,217 | €175,109 | +€15,892 | +10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €146,817 | €162,709 | +€15,892 | +10.8% |
| Distributable reserves | 133 | €146,817 | €162,709 | +€15,892 | +10.8% |
| Amounts payable | 17/49 | €32,337 | €21,892 | -€10,445 | -32.3% |
| Amounts payable after more than one year | 17 | €10,644 | - | -€10,644 | |
| Financial debts | 170/4 | €10,644 | - | -€10,644 | |
| Amounts payable within one year | 42/48 | €21,692 | €21,892 | +€199 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €12,716 | €10,644 | -€2,072 | -16.3% |
| Trade debts | 44 | €414 | €515 | +€101 | +24.5% |
| Suppliers | 440/4 | €414 | €515 | +€101 | +24.5% |
| Taxes, remuneration and social security | 45 | €8,562 | €10,732 | +€2,170 | +25.3% |
| Taxes | 450/3 | €8,562 | €10,732 | +€2,170 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,158 | €11,880 | -€278 | -2.3% |
| Other operating charges | 640/8 | €501 | €676 | +€175 | +34.8% |
| Gross operating margin | 9900 | €43,711 | €34,031 | -€9,679 | -22.1% |
| Operating profit (loss) | 9901 | €31,051 | €21,475 | -€9,576 | -30.8% |
| Financial income | 75/76B | €1,278 | €1,853 | +€575 | +45.0% |
| Recurring financial income | 75 | €1,278 | €1,853 | +€575 | +45.0% |
| Financial charges | 65/66B | €281 | €170 | -€112 | -39.7% |
| Recurring financial charges | 65 | €281 | €170 | -€112 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €32,048 | €23,159 | -€8,889 | -27.7% |
| Income taxes | 67/77 | €10,332 | €7,267 | -€3,065 | -29.7% |
| Profit (loss) for the period | 9904 | €21,716 | €15,892 | -€5,824 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,716 | €15,892 | -€5,824 | -26.8% |
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 27 October 2026 via checked.be.