Be L²: 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 L²
Largest movements
- Tangible fixed assets +€31,738
up €31,738 (+2299.1%), from €1,380 to €33,118
- Cash +€25,218
up €25,218 (+120.3%), from €20,959 to €46,177
mainly Net result for the year (+€30,852) and Debts after one year (+€17,582)
- Receivables within one year +€9,255
up €9,255 (+73.9%), from €12,522 to €21,778
of which Trade receivables: +€10,255
- Reserves +€20,000
up €20,000 (+200.0%), from €10,000 to €30,000
- Debts after one year +€17,582
new in 2025: €17,582
- Tax, wage and social debts +€16,051
up €16,051 (+346.0%), from €4,639 to €20,690
- Profit (loss) carried forward +€10,019
up €10,019 (+39.7%), from €25,254 to €35,273
- Current portion of long-term debt +€5,962
new in 2025: €5,962
- Gross operating margin +€8,917
up €8,917 (+22.9%), from €38,995 to €47,912
- Taxes +€4,246
up €4,246 (+44.0%), from €9,654 to €13,900
- Financial income -€1,060
down €1,060 (-29.4%), from €3,610 to €2,550
- Depreciation -€871
down €871 (-28.9%), from €3,016 to €2,145
- Other operating charges +€568
up €568 (+51.9%), from €1,095 to €1,663
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 | €48,394 | €115,064 | +€66,669 | +137.8% |
| Fixed assets | 21/28 | €14,201 | €45,939 | +€31,738 | +223.5% |
| Tangible fixed assets | 22/27 | €1,380 | €33,118 | +€31,738 | +2299.1% |
| Furniture and vehicles | 24 | €1,380 | €33,118 | +€31,738 | +2299.1% |
| Financial fixed assets | 28 | €12,820 | €12,820 | = | 0.0% |
| Current assets | 29/58 | €34,194 | €69,125 | +€34,931 | +102.2% |
| Amounts receivable within one year | 40/41 | €12,522 | €21,778 | +€9,255 | +73.9% |
| Trade receivables | 40 | €10,897 | €21,152 | +€10,255 | +94.1% |
| Other amounts receivable | 41 | €1,626 | €626 | -€1,000 | -61.5% |
| Cash at bank and in hand | 54/58 | €20,959 | €46,177 | +€25,218 | +120.3% |
| Deferred charges and accrued income | 490/1 | €712 | €1,170 | +€458 | +64.2% |
| Total equity and liabilities | 10/49 | €48,394 | €115,064 | +€66,669 | +137.8% |
| Equity | 10/15 | €38,254 | €68,273 | +€30,019 | +78.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €30,000 | +€20,000 | +200.0% |
| Distributable reserves | 133 | €10,000 | €30,000 | +€20,000 | +200.0% |
| Profit (loss) carried forward | 14 | €25,254 | €35,273 | +€10,019 | +39.7% |
| Amounts payable | 17/49 | €10,140 | €46,791 | +€36,651 | +361.4% |
| Amounts payable after more than one year | 17 | - | €17,582 | +€17,582 | |
| Financial debts | 170/4 | - | €17,582 | +€17,582 | |
| Amounts payable within one year | 42/48 | €10,140 | €29,209 | +€19,069 | +188.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,962 | +€5,962 | |
| Trade debts | 44 | €2,096 | €1,302 | -€794 | -37.9% |
| Suppliers | 440/4 | €2,096 | €1,302 | -€794 | -37.9% |
| Taxes, remuneration and social security | 45 | €4,639 | €20,690 | +€16,051 | +346.0% |
| Taxes | 450/3 | €4,639 | €20,690 | +€16,051 | +346.0% |
| Other amounts payable | 47/48 | €3,406 | €1,256 | -€2,150 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,016 | €2,145 | -€871 | -28.9% |
| Other operating charges | 640/8 | €1,095 | €1,663 | +€568 | +51.9% |
| Non-recurring operating charges | 66A | - | €1,380 | +€1,380 | |
| Gross operating margin | 9900 | €38,995 | €47,912 | +€8,917 | +22.9% |
| Operating profit (loss) | 9901 | €34,884 | €42,724 | +€7,840 | +22.5% |
| Financial income | 75/76B | €3,610 | €2,550 | -€1,060 | -29.4% |
| Recurring financial income | 75 | €3,610 | €2,550 | -€1,060 | -29.4% |
| Financial charges | 65/66B | €214 | €522 | +€308 | +143.7% |
| Recurring financial charges | 65 | €214 | €522 | +€308 | +143.7% |
| Profit (loss) for the period before taxes | 9903 | €38,279 | €44,752 | +€6,472 | +16.9% |
| Income taxes | 67/77 | €9,654 | €13,900 | +€4,246 | +44.0% |
| Profit (loss) for the period | 9904 | €28,625 | €30,852 | +€2,226 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,625 | €30,852 | +€2,226 | +7.8% |
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 2 October 2026 via checked.be.