Be Limitless: 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 Limitless
Largest movements
- Cash +€15,558
up €15,558 (+12.8%), from €121,387 to €136,945
mainly Other debts (+€104,315) and Net result for the year (+€37,307)
- Receivables within one year +€3,026
up €3,026 (+18.4%), from €16,452 to €19,478
of which Other amounts receivable: +€2,707
- Other debts +€104,315
up €104,315 (+8376.1%), from €1,245 to €105,560
- Reserves -€68,253
down €68,253 (-37.4%), from €182,449 to €114,196
- Tax, wage and social debts -€11,693
down €11,693 (-39.9%), from €29,341 to €17,648
of which Taxes: -€11,693
- Current portion of long-term debt -€5,987
down €5,987 (-100.0%), from €5,987 to €0
- Gross operating margin +€16,500
up €16,500 (+41.4%), from €39,841 to €56,341
- Depreciation -€2,515
down €2,515 (-22.5%), from €11,202 to €8,687
- Taxes +€2,164
up €2,164 (+26.4%), from €8,184 to €10,348
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 | €222,306 | €241,586 | +€19,280 | +8.7% |
| Fixed assets | 21/28 | €25,870 | €26,388 | +€518 | +2.0% |
| Tangible fixed assets | 22/27 | €25,870 | €26,388 | +€518 | +2.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,720 | €0 | -€5,720 | -100.0% |
| Other tangible fixed assets | 26 | €20,150 | €26,388 | +€6,238 | +31.0% |
| Current assets | 29/58 | €196,436 | €215,197 | +€18,762 | +9.6% |
| Amounts receivable after more than one year | 29 | €54,000 | €54,000 | = | 0.0% |
| Other amounts receivable | 291 | €54,000 | €54,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,452 | €19,478 | +€3,026 | +18.4% |
| Trade receivables | 40 | €16,452 | €16,771 | +€319 | +1.9% |
| Other amounts receivable | 41 | €0 | €2,707 | +€2,707 | |
| Cash at bank and in hand | 54/58 | €121,387 | €136,945 | +€15,558 | +12.8% |
| Deferred charges and accrued income | 490/1 | €4,596 | €4,775 | +€178 | +3.9% |
| Total equity and liabilities | 10/49 | €222,306 | €241,586 | +€19,280 | +8.7% |
| Equity | 10/15 | €184,949 | €116,696 | -€68,253 | -36.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €182,449 | €114,196 | -€68,253 | -37.4% |
| Distributable reserves | 133 | €182,449 | €114,196 | -€68,253 | -37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,357 | €124,889 | +€87,533 | +234.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,341 | €124,885 | +€87,544 | +234.4% |
| Current portion of amounts payable after more than one year | 42 | €5,987 | €0 | -€5,987 | -100.0% |
| Trade debts | 44 | €768 | €1,677 | +€909 | +118.5% |
| Suppliers | 440/4 | €768 | €1,677 | +€909 | +118.5% |
| Taxes, remuneration and social security | 45 | €29,341 | €17,648 | -€11,693 | -39.9% |
| Taxes | 450/3 | €24,341 | €12,648 | -€11,693 | -48.0% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,245 | €105,560 | +€104,315 | +8376.1% |
| Accrued charges and deferred income | 492/3 | €15 | €4 | -€11 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,202 | €8,687 | -€2,515 | -22.5% |
| Other operating charges | 640/8 | €1,136 | €986 | -€150 | -13.2% |
| Gross operating margin | 9900 | €39,841 | €56,341 | +€16,500 | +41.4% |
| Operating profit (loss) | 9901 | €27,503 | €46,668 | +€19,165 | +69.7% |
| Financial income | 75/76B | €1,095 | €1,095 | -€1 | -0.1% |
| Recurring financial income | 75 | €1,095 | €1,095 | -€1 | -0.1% |
| Financial charges | 65/66B | €191 | €108 | -€82 | -43.2% |
| Recurring financial charges | 65 | €191 | €108 | -€82 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €28,408 | €47,655 | +€19,247 | +67.8% |
| Income taxes | 67/77 | €8,184 | €10,348 | +€2,164 | +26.4% |
| Profit (loss) for the period | 9904 | €20,224 | €37,307 | +€17,083 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,224 | €37,307 | +€17,083 | +84.5% |
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 10 October 2026 via checked.be.