Be Live: 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 Live
Largest movements
- Cash +€90,247
up €90,247 (+1138.4%), from €7,927 to €98,174
mainly Other debts (+€238,260) and Net result for the year (+€56,140)
- Current investments -€38,029
down €38,029 (-20.2%), from €188,220 to €150,191
- Receivables within one year +€16,437
up €16,437 (+130.0%), from €12,641 to €29,078
of which Trade receivables: +€11,425
- Tangible fixed assets -€3,688
down €3,688 (-34.9%), from €10,565 to €6,877
- Deferred charges and accrued income +€3,141
up €3,141 (+1157.8%), from €271 to €3,412
- Other debts +€238,260
new in 2025: €238,260
- Reserves -€182,000
down €182,000 (-100.0%), from €182,000 to €0
- Trade debts +€9,225
up €9,225 (+256.2%), from €3,600 to €12,825
- Gross operating margin -€28,737
down €28,737 (-27.0%), from €106,536 to €77,799
- Taxes -€6,829
down €6,829 (-25.0%), from €27,354 to €20,525
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 | €219,774 | €287,732 | +€67,958 | +30.9% |
| Fixed assets | 21/28 | €10,715 | €6,877 | -€3,838 | -35.8% |
| Tangible fixed assets | 22/27 | €10,565 | €6,877 | -€3,688 | -34.9% |
| Furniture and vehicles | 24 | €10,565 | €6,877 | -€3,688 | -34.9% |
| Financial fixed assets | 28 | €150 | €0 | -€150 | -100.0% |
| Current assets | 29/58 | €209,060 | €280,855 | +€71,795 | +34.3% |
| Amounts receivable within one year | 40/41 | €12,641 | €29,078 | +€16,437 | +130.0% |
| Trade receivables | 40 | €11,258 | €22,683 | +€11,425 | +101.5% |
| Other amounts receivable | 41 | €1,383 | €6,395 | +€5,012 | +362.3% |
| Current investments | 50/53 | €188,220 | €150,191 | -€38,029 | -20.2% |
| Cash at bank and in hand | 54/58 | €7,927 | €98,174 | +€90,247 | +1138.4% |
| Deferred charges and accrued income | 490/1 | €271 | €3,412 | +€3,141 | +1157.8% |
| Total equity and liabilities | 10/49 | €219,774 | €287,732 | +€67,958 | +30.9% |
| Equity | 10/15 | €187,119 | €5,000 | -€182,119 | -97.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €182,000 | €0 | -€182,000 | -100.0% |
| Distributable reserves | 133 | €182,000 | €0 | -€182,000 | -100.0% |
| Profit (loss) carried forward | 14 | €119 | €0 | -€119 | -100.0% |
| Amounts payable | 17/49 | €32,655 | €282,732 | +€250,077 | +765.8% |
| Amounts payable within one year | 42/48 | €32,655 | €282,725 | +€250,070 | +765.8% |
| Financial debts | 43 | €0 | €92 | +€92 | |
| Credit institutions | 430/8 | €0 | €92 | +€92 | |
| Trade debts | 44 | €3,600 | €12,825 | +€9,225 | +256.2% |
| Suppliers | 440/4 | €3,600 | €12,825 | +€9,225 | +256.2% |
| Taxes, remuneration and social security | 45 | €29,054 | €31,548 | +€2,494 | +8.6% |
| Taxes | 450/3 | €29,054 | €31,548 | +€2,494 | +8.6% |
| Other amounts payable | 47/48 | - | €238,260 | +€238,260 | |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,688 | €3,688 | -€0 | 0.0% |
| Other operating charges | 640/8 | €881 | €731 | -€150 | -17.0% |
| Gross operating margin | 9900 | €106,536 | €77,799 | -€28,737 | -27.0% |
| Operating profit (loss) | 9901 | €101,967 | €73,379 | -€28,587 | -28.0% |
| Financial income | 75/76B | €3,420 | €3,703 | +€282 | +8.3% |
| Recurring financial income | 75 | €3,420 | €3,703 | +€282 | +8.3% |
| Financial charges | 65/66B | €164 | €416 | +€253 | +154.2% |
| Recurring financial charges | 65 | €164 | €416 | +€253 | +154.2% |
| Profit (loss) for the period before taxes | 9903 | €105,223 | €76,666 | -€28,558 | -27.1% |
| Income taxes | 67/77 | €27,354 | €20,525 | -€6,829 | -25.0% |
| Profit (loss) for the period | 9904 | €77,869 | €56,140 | -€21,729 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,869 | €56,140 | -€21,729 | -27.9% |
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 9 October 2026 via checked.be.