Be Line: 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 Line
Largest movements
- Tangible fixed assets -€10,913
down €10,913 (-22.9%), from €47,574 to €36,661
of which Furniture and vehicles: -€15,284
- Receivables within one year +€8,643
up €8,643 (+73.1%), from €11,824 to €20,467
of which Other amounts receivable: +€6,580
- Cash -€1,642
down €1,642 (-10.7%), from €15,393 to €13,750
mainly Other debts (-€38,822) and Receivables within one year (-€8,643)
- Other debts -€38,822
down €38,822 (-14.6%), from €266,177 to €227,355
- Profit (loss) carried forward +€33,708
up €33,708 (+16.6%), from -€203,179 to -€169,471
- Gross operating margin +€9,197
up €9,197 (+21.5%), from €42,790 to €51,987
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 | €90,420 | €85,871 | -€4,548 | -5.0% |
| Fixed assets | 21/28 | €60,552 | €49,639 | -€10,913 | -18.0% |
| Tangible fixed assets | 22/27 | €47,574 | €36,661 | -€10,913 | -22.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €36,329 | €21,045 | -€15,284 | -42.1% |
| Other tangible fixed assets | 26 | €11,246 | €15,617 | +€4,371 | +38.9% |
| Financial fixed assets | 28 | €12,978 | €12,978 | = | 0.0% |
| Current assets | 29/58 | €29,867 | €36,232 | +€6,365 | +21.3% |
| Amounts receivable within one year | 40/41 | €11,824 | €20,467 | +€8,643 | +73.1% |
| Trade receivables | 40 | €11,824 | €13,887 | +€2,063 | +17.4% |
| Other amounts receivable | 41 | - | €6,580 | +€6,580 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,393 | €13,750 | -€1,642 | -10.7% |
| Deferred charges and accrued income | 490/1 | €2,650 | €2,015 | -€636 | -24.0% |
| Total equity and liabilities | 10/49 | €90,420 | €85,871 | -€4,548 | -5.0% |
| Equity | 10/15 | -€188,928 | -€155,220 | +€33,708 | +17.8% |
| Contributions | 10/11 | €12,392 | €12,392 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€203,179 | -€169,471 | +€33,708 | +16.6% |
| Amounts payable | 17/49 | €279,348 | €241,091 | -€38,257 | -13.7% |
| Amounts payable within one year | 42/48 | €279,348 | €241,091 | -€38,257 | -13.7% |
| Financial debts | 43 | €1,042 | €731 | -€311 | -29.9% |
| Other loans | 439 | €1,042 | €731 | -€311 | -29.9% |
| Trade debts | 44 | €7,075 | €7,131 | +€56 | +0.8% |
| Suppliers | 440/4 | €7,075 | €7,131 | +€56 | +0.8% |
| Taxes, remuneration and social security | 45 | €5,054 | €5,874 | +€820 | +16.2% |
| Taxes | 450/3 | €5,054 | €5,874 | +€820 | +16.2% |
| Other amounts payable | 47/48 | €266,177 | €227,355 | -€38,822 | -14.6% |
| Non-recurring operating income | 76A | €9 | €0 | -€9 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,219 | €16,018 | -€201 | -1.2% |
| Other operating charges | 640/8 | €1,184 | €1,223 | +€39 | +3.3% |
| Gross operating margin | 9900 | €42,790 | €51,987 | +€9,197 | +21.5% |
| Operating profit (loss) | 9901 | €25,387 | €34,746 | +€9,359 | +36.9% |
| Financial income | 75/76B | €11 | €58 | +€46 | +416% |
| Recurring financial income | 75 | €11 | €58 | +€46 | +416% |
| Financial charges | 65/66B | €226 | €145 | -€82 | -36.1% |
| Recurring financial charges | 65 | €226 | €145 | -€82 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €25,172 | €34,659 | +€9,487 | +37.7% |
| Income taxes | 67/77 | €990 | €951 | -€39 | -3.9% |
| Profit (loss) for the period | 9904 | €24,182 | €33,708 | +€9,526 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,182 | €33,708 | +€9,526 | +39.4% |
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 14 October 2026 via checked.be.