Be-Life: 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.
What changed
Be-Life
NACE 10.890, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€988,286
2024 · €627,007+€361,279
Equity
€3.8m
2024 · €3.4m+€385,467
Cash
€1.3m
2024 · €1.0m+€230,883
Balance sheet total
€9.5m
2024 · €8.5m+€982,758
Largest movements
Assets
- Receivables within one year +€682,962
up €682,962 (+37.3%), from €1.8m to €2.5m
of which Trade receivables: +€626,170
- Cash +€230,883
up €230,883 (+22.0%), from €1.0m to €1.3m
mainly Net result for the year (+€988,286) and Depreciation (+€436,369)
- Stocks and contracts +€137,620
up €137,620 (+8.5%), from €1.6m to €1.8m
Equity and liabilities
- Reserves +€388,286
up €388,286 (+11.8%), from €3.3m to €3.7m
of which Distributable reserves: +€393,995
- Other debts +€297,637
up €297,637 (+33.0%), from €902,581 to €1.2m
- Tax, wage and social debts +€208,767
up €208,767 (+44.1%), from €473,851 to €682,617
of which Remuneration and social security: +€246,561
- Debts after one year -€160,881
down €160,881 (-8.2%), from €2.0m to €1.8m
- Short-term financial debts +€158,634
up €158,634 (+105.9%), from €149,815 to €308,449
Income statement
- Turnover +€2.3m
up €2.3m (+20.2%), from €11.2m to €13.5m
- Goods and materials +€742,329
up €742,329 (+17.3%), from €4.3m to €5.0m
of which Purchases: +€772,950
- Staff costs +€545,198
up €545,198 (+20.1%), from €2.7m to €3.3m
- Services and other goods +€502,529
up €502,529 (+16.4%), from €3.1m to €3.6m
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.
Result 2024
€627,007
Turnover
+€2.3m
Other operating income
+€34
Goods and materials
-€742,329
Services and other goods
-€502,529
Staff costs
-€545,198
Depreciation
+€12,056
Write-downs
+€15,042
Other operating charges
-€22,925
Other operating items
+€30,905
Financial income
-€14,266
Financial charges
-€9,167
Taxes
-€130,570
Result 2025
€988,286
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.
From operations
+€1.2m
Investment
-€354,122
Financing
-€569,361
Cash 2024
€1.0m
From operations (derived)
+€1.2m
Net result for the year
+€988,286
Depreciation
+€436,369
Stocks and contracts
-€137,620
Receivables within one year
-€682,962
Deferred charges and accrued income
-€13,542
Provisions
-€3,839
Trade debts
+€56,639
Tax, wage and social debts
+€208,767
Other debts
+€297,637
Accrued charges and deferred income
+€4,630
Investment (derived)
-€354,122
Investment in fixed assets (net)
-€354,122
Current investments
-€0
Financing
-€569,361
Debts after one year
-€160,881
Current portion of long-term debt
+€35,705
Short-term financial debts
+€158,634
Contributions, distributions and other
-€602,819
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,537,532 | €9,520,290 | +€982,758 | +11.5% |
| Fixed assets | 21/28 | €3,940,713 | €3,858,466 | -€82,248 | -2.1% |
| Intangible fixed assets | 21 | €125,061 | €135,566 | +€10,505 | +8.4% |
| Tangible fixed assets | 22/27 | €3,815,382 | €3,722,629 | -€92,753 | -2.4% |
| Land and buildings | 22 | €2,968,931 | €2,929,545 | -€39,386 | -1.3% |
| Plant, machinery and equipment | 23 | €189,168 | €212,952 | +€23,784 | +12.6% |
| Furniture and vehicles | 24 | €186,053 | €132,455 | -€53,597 | -28.8% |
| Leasing and similar rights | 25 | €471,230 | €447,676 | -€23,553 | -5.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Other financial fixed assets | 284/8 | €270 | €270 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €4,596,819 | €5,661,825 | +€1.1m | +23.2% |
| Stocks and contracts in progress | 3 | €1,627,514 | €1,765,134 | +€137,620 | +8.5% |
| Stocks | 30/36 | €1,627,514 | €1,765,134 | +€137,620 | +8.5% |
| Raw materials and consumables | 30/31 | €574,522 | €602,782 | +€28,260 | +4.9% |
| Work in progress | 32 | €225,025 | €183,034 | -€41,991 | -18.7% |
| Finished goods | 33 | €720,302 | €880,451 | +€160,148 | +22.2% |
| Goods purchased for resale | 34 | €107,665 | €98,867 | -€8,798 | -8.2% |
| Amounts receivable within one year | 40/41 | €1,830,746 | €2,513,708 | +€682,962 | +37.3% |
| Trade receivables | 40 | €1,759,861 | €2,386,030 | +€626,170 | +35.6% |
| Other amounts receivable | 41 | €70,886 | €127,677 | +€56,792 | +80.1% |
| Current investments | 50/53 | €8 | €8 | +€0 | +0.4% |
| Other investments | 51/53 | €8 | €8 | +€0 | +0.4% |
| Cash at bank and in hand | 54/58 | €1,049,854 | €1,280,736 | +€230,883 | +22.0% |
| Deferred charges and accrued income | 490/1 | €88,697 | €102,239 | +€13,542 | +15.3% |
| Total equity and liabilities | 10/49 | €8,537,532 | €9,520,290 | +€982,758 | +11.5% |
| Equity | 10/15 | €3,398,670 | €3,784,137 | +€385,467 | +11.3% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €3,297,056 | €3,685,342 | +€388,286 | +11.8% |
| Tax-exempt reserves | 132 | €44,898 | €39,189 | -€5,709 | -12.7% |
| Distributable reserves | 133 | €3,252,158 | €3,646,153 | +€393,995 | +12.1% |
| Investment grants | 15 | €21,014 | €18,196 | -€2,819 | -13.4% |
| Provisions and deferred taxes | 16 | €30,193 | €26,354 | -€3,839 | -12.7% |
| Deferred taxes | 168 | €30,193 | €26,354 | -€3,839 | -12.7% |
| Amounts payable | 17/49 | €5,108,669 | €5,709,799 | +€601,131 | +11.8% |
| Amounts payable after more than one year | 17 | €1,972,056 | €1,811,175 | -€160,881 | -8.2% |
| Financial debts | 170/4 | €1,972,056 | €1,811,175 | -€160,881 | -8.2% |
| Subordinated loans | 170 | €105,000 | €75,000 | -€30,000 | -28.6% |
| Leasing and similar obligations | 172 | €310,969 | €249,413 | -€61,556 | -19.8% |
| Credit institutions | 173 | €1,556,087 | €1,486,762 | -€69,326 | -4.5% |
| Amounts payable within one year | 42/48 | €3,136,613 | €3,893,995 | +€757,382 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €273,326 | €309,032 | +€35,705 | +13.1% |
| Financial debts | 43 | €149,815 | €308,449 | +€158,634 | +105.9% |
| Credit institutions | 430/8 | €149,815 | €308,449 | +€158,634 | +105.9% |
| Trade debts | 44 | €1,337,040 | €1,393,679 | +€56,639 | +4.2% |
| Suppliers | 440/4 | €1,337,040 | €1,393,679 | +€56,639 | +4.2% |
| Taxes, remuneration and social security | 45 | €473,851 | €682,617 | +€208,767 | +44.1% |
| Taxes | 450/3 | €80,206 | €42,412 | -€37,794 | -47.1% |
| Remuneration and social security | 454/9 | €393,644 | €640,206 | +€246,561 | +62.6% |
| Other amounts payable | 47/48 | €902,581 | €1,200,217 | +€297,637 | +33.0% |
| Accrued charges and deferred income | 492/3 | - | €4,630 | +€4,630 | |
| Operating income | 70/76A | €11,433,782 | €13,736,304 | +€2.3m | +20.1% |
| Turnover | 70 | €11,230,288 | €13,500,513 | +€2.3m | +20.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €105,333 | €118,157 | +€12,824 | +12.2% |
| Other operating income | 74 | €91,584 | €91,618 | +€34 | 0.0% |
| Non-recurring operating income | 76A | €6,576 | €26,017 | +€19,440 | +295.6% |
| Operating charges | 60/66A | €10,542,497 | €12,329,739 | +€1.8m | +17.0% |
| Goods for resale, raw materials and consumables | 60 | €4,296,145 | €5,038,474 | +€742,329 | +17.3% |
| Purchases | 600/8 | €4,284,987 | €5,057,936 | +€772,950 | +18.0% |
| Change in stocks: decrease (increase) | 609 | €11,159 | -€19,462 | -€30,621 | |
| Services and other goods | 61 | €3,055,797 | €3,558,326 | +€502,529 | +16.4% |
| Remuneration, social security and pensions | 62 | €2,711,620 | €3,256,818 | +€545,198 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448,426 | €436,369 | -€12,056 | -2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,237 | -€10,806 | -€15,042 | |
| Other operating charges | 640/8 | €26,273 | €49,198 | +€22,925 | +87.3% |
| Non-recurring operating charges | 66A | - | €1,360 | +€1,360 | |
| Operating profit (loss) | 9901 | €891,284 | €1,406,565 | +€515,281 | +57.8% |
| Financial income | 75/76B | €19,748 | €5,482 | -€14,266 | -72.2% |
| Recurring financial income | 75 | €19,748 | €5,482 | -€14,266 | -72.2% |
| Income from financial fixed assets | 750 | €1,263 | €1 | -€1,262 | -99.9% |
| Income from current assets | 751 | €1,549 | €1,790 | +€241 | +15.5% |
| Other financial income | 752/9 | €16,936 | €3,690 | -€13,245 | -78.2% |
| Financial charges | 65/66B | €37,443 | €46,609 | +€9,167 | +24.5% |
| Recurring financial charges | 65 | €37,443 | €46,609 | +€9,167 | +24.5% |
| Debt charges | 650 | €32,019 | €39,966 | +€7,947 | +24.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€1,652 | - | +€1,652 | |
| Other financial charges | 652/9 | €7,076 | €6,643 | -€433 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €873,589 | €1,365,437 | +€491,848 | +56.3% |
| Transfer from deferred taxes | 780 | €3,839 | €3,839 | = | 0.0% |
| Income taxes | 67/77 | €250,421 | €380,991 | +€130,570 | +52.1% |
| Taxes | 670/3 | €254,006 | €380,991 | +€126,985 | +50.0% |
| Tax adjustments and reversals of tax provisions | 77 | €3,585 | - | -€3,585 | |
| Profit (loss) for the period | 9904 | €627,007 | €988,286 | +€361,279 | +57.6% |
| Transfer from tax-exempt reserves | 789 | €5,709 | €5,709 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €632,716 | €993,995 | +€361,279 | +57.1% |
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 8 October 2026 via checked.be.