BE KIND: 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 KIND
Largest movements
- Cash -€3,564
down €3,564 (-57.0%), from €6,251 to €2,688
mainly Receivables within one year (-€2,498) and Stocks and contracts (-€2,168)
- Receivables within one year +€2,498
new in 2025: €2,498
of which Trade receivables: +€2,180
- Stocks and contracts +€2,168
new in 2025: €2,168
- Other debts +€1,885
up €1,885 (+105.3%), from €1,790 to €3,676
- Tax, wage and social debts -€1,203
down €1,203 (-35.0%), from €3,439 to €2,236
of which Remuneration and social security: -€1,052
- Trade debts +€420
up €420 (+103.1%), from €407 to €827
- Staff costs -€7,993
no longer reported in 2025 (was €7,993)
- Gross operating margin -€6,066
down €6,066, from €5,838 to -€228
- Other operating charges -€712
down €712 (-45.2%), from €1,573 to €862
- Financial charges +€82
up €82 (+74.7%), from €110 to €192
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 | €6,251 | €7,353 | +€1,102 | +17.6% |
| Current assets | 29/58 | €6,251 | €7,353 | +€1,102 | +17.6% |
| Stocks and contracts in progress | 3 | - | €2,168 | +€2,168 | |
| Stocks | 30/36 | - | €2,168 | +€2,168 | |
| Amounts receivable within one year | 40/41 | - | €2,498 | +€2,498 | |
| Trade receivables | 40 | - | €2,180 | +€2,180 | |
| Other amounts receivable | 41 | - | €318 | +€318 | |
| Cash at bank and in hand | 54/58 | €6,251 | €2,688 | -€3,564 | -57.0% |
| Total equity and liabilities | 10/49 | €6,251 | €7,353 | +€1,102 | +17.6% |
| Equity | 10/15 | €615 | €615 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,385 | -€4,385 | = | 0.0% |
| Amounts payable | 17/49 | €5,637 | €6,739 | +€1,102 | +19.6% |
| Amounts payable within one year | 42/48 | €5,637 | €6,739 | +€1,102 | +19.6% |
| Trade debts | 44 | €407 | €827 | +€420 | +103.1% |
| Suppliers | 440/4 | €407 | €827 | +€420 | +103.1% |
| Taxes, remuneration and social security | 45 | €3,439 | €2,236 | -€1,203 | -35.0% |
| Taxes | 450/3 | €2,388 | €2,236 | -€152 | -6.3% |
| Remuneration and social security | 454/9 | €1,052 | - | -€1,052 | |
| Other amounts payable | 47/48 | €1,790 | €3,676 | +€1,885 | +105.3% |
| Remuneration, social security and pensions | 62 | €7,993 | - | -€7,993 | |
| Other operating charges | 640/8 | €1,573 | €862 | -€712 | -45.2% |
| Gross operating margin | 9900 | €5,838 | -€228 | -€6,066 | |
| Operating profit (loss) | 9901 | -€3,728 | -€1,090 | +€2,639 | +70.8% |
| Financial charges | 65/66B | €110 | €192 | +€82 | +74.7% |
| Recurring financial charges | 65 | €110 | €192 | +€82 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,839 | -€1,282 | +€2,557 | +66.6% |
| Profit (loss) for the period | 9904 | -€3,839 | -€1,282 | +€2,557 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,839 | -€1,282 | +€2,557 | +66.6% |
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 7 October 2026 via checked.be.