BE&LA.STYLE: 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&LA.STYLE
Largest movements
- Receivables within one year -€2,492
down €2,492 (-29.0%), from €8,580 to €6,088
of which Trade receivables: -€2,745
- Cash -€1,431
down €1,431 (-96.6%), from €1,481 to €50
mainly Net result for the year (-€7,172) and Other debts (-€1,309)
- Stocks and contracts -€1,000
down €1,000 (-1.6%), from €61,291 to €60,291
- Profit (loss) carried forward -€7,172
down €7,172 (-3.1%), from -€230,489 to -€237,660
- Trade debts +€4,186
up €4,186 (+1,059%), from €395 to €4,581
- Other debts -€1,309
down €1,309 (-0.7%), from €198,522 to €197,213
- Tax, wage and social debts -€978
no longer reported in 2025 (was €978)
- Gross operating margin -€3,574
down €3,574 (-575%), from -€621 to -€4,195
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 | €71,352 | €66,429 | -€4,923 | -6.9% |
| Current assets | 29/58 | €71,352 | €66,429 | -€4,923 | -6.9% |
| Stocks and contracts in progress | 3 | €61,291 | €60,291 | -€1,000 | -1.6% |
| Stocks | 30/36 | €61,291 | €60,291 | -€1,000 | -1.6% |
| Amounts receivable within one year | 40/41 | €8,580 | €6,088 | -€2,492 | -29.0% |
| Trade receivables | 40 | €4,774 | €2,029 | -€2,745 | -57.5% |
| Other amounts receivable | 41 | €3,807 | €4,059 | +€252 | +6.6% |
| Cash at bank and in hand | 54/58 | €1,481 | €50 | -€1,431 | -96.6% |
| Total equity and liabilities | 10/49 | €71,352 | €66,429 | -€4,923 | -6.9% |
| Equity | 10/15 | -€174,788 | -€181,960 | -€7,172 | -4.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €49,504 | €49,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,644 | €47,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,489 | -€237,660 | -€7,172 | -3.1% |
| Amounts payable | 17/49 | €246,140 | €248,388 | +€2,249 | +0.9% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €199,896 | €201,794 | +€1,899 | +0.9% |
| Trade debts | 44 | €395 | €4,581 | +€4,186 | +1,059% |
| Suppliers | 440/4 | €395 | €4,581 | +€4,186 | +1,059% |
| Taxes, remuneration and social security | 45 | €978 | - | -€978 | |
| Taxes | 450/3 | €978 | - | -€978 | |
| Other amounts payable | 47/48 | €198,522 | €197,213 | -€1,309 | -0.7% |
| Accrued charges and deferred income | 492/3 | €1,244 | €1,594 | +€350 | +28.1% |
| Other operating charges | 640/8 | €514 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€621 | -€4,195 | -€3,574 | -575% |
| Operating profit (loss) | 9901 | -€1,135 | -€4,723 | -€3,588 | -316% |
| Financial charges | 65/66B | €2,456 | €2,449 | -€7 | -0.3% |
| Recurring financial charges | 65 | €2,456 | €2,449 | -€7 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,591 | -€7,172 | -€3,580 | -99.7% |
| Profit (loss) for the period | 9904 | -€3,591 | -€7,172 | -€3,580 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,591 | -€7,172 | -€3,580 | -99.7% |
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 18 October 2026 via checked.be.