BE LIVING: 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 LIVING
Largest movements
- Stocks and contracts +€1.2m
up €1.2m (+51.4%), from €2.4m to €3.7m
- Debts after one year +€1.3m
up €1.3m (+106%), from €1.2m to €2.5m
of which Financial debts: +€1.3m
- Profit (loss) carried forward -€170,382
down €170,382 (-53.3%), from -€319,707 to -€490,089
- Accrued charges and deferred income +€60,288
up €60,288 (+198%), from €30,442 to €90,730
- Financial charges +€88,493
up €88,493 (+72,506%), from €122 to €88,615
- Gross operating margin -€10,392
down €10,392 (-41.0%), from -€25,370 to -€35,762
- Depreciation +€1,073
up €1,073 (+2.5%), from €42,434 to €43,508
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 | €2,973,423 | €4,156,487 | +€1.2m | +39.8% |
| Formation expenses | 20 | €4,195 | €3,352 | -€843 | -20.1% |
| Fixed assets | 21/28 | €534,461 | €491,796 | -€42,665 | -8.0% |
| Intangible fixed assets | 21 | €230,538 | €197,686 | -€32,852 | -14.3% |
| Tangible fixed assets | 22/27 | €303,923 | €294,110 | -€9,813 | -3.2% |
| Land and buildings | 22 | €302,613 | €293,065 | -€9,548 | -3.2% |
| Plant, machinery and equipment | 23 | €1,310 | €1,045 | -€265 | -20.2% |
| Current assets | 29/58 | €2,434,766 | €3,661,339 | +€1.2m | +50.4% |
| Stocks and contracts in progress | 3 | €2,411,495 | €3,651,702 | +€1.2m | +51.4% |
| Stocks | 30/36 | €2,411,495 | €3,651,702 | +€1.2m | +51.4% |
| Cash at bank and in hand | 54/58 | €21,908 | €8,245 | -€13,664 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,392 | +€30 | +2.2% |
| Total equity and liabilities | 10/49 | €2,973,423 | €4,156,487 | +€1.2m | +39.8% |
| Equity | 10/15 | €1,680,293 | €1,509,911 | -€170,382 | -10.1% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,707 | -€490,089 | -€170,382 | -53.3% |
| Amounts payable | 17/49 | €1,293,130 | €2,646,576 | +€1.4m | +105% |
| Amounts payable after more than one year | 17 | €1,190,136 | €2,456,629 | +€1.3m | +106% |
| Financial debts | 170/4 | - | €1,340,394 | +€1.3m | |
| Other amounts payable | 178/9 | €1,190,136 | €1,116,236 | -€73,900 | -6.2% |
| Amounts payable within one year | 42/48 | €72,553 | €99,217 | +€26,664 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | - | €39,110 | +€39,110 | |
| Trade debts | 44 | €72,553 | €60,107 | -€12,446 | -17.2% |
| Suppliers | 440/4 | €72,553 | €60,107 | -€12,446 | -17.2% |
| Accrued charges and deferred income | 492/3 | €30,442 | €90,730 | +€60,288 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,434 | €43,508 | +€1,073 | +2.5% |
| Other operating charges | 640/8 | €2,277 | €2,496 | +€220 | +9.7% |
| Gross operating margin | 9900 | -€25,370 | -€35,762 | -€10,392 | -41.0% |
| Operating profit (loss) | 9901 | -€70,081 | -€81,766 | -€11,685 | -16.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €122 | €88,615 | +€88,493 | +72,506% |
| Recurring financial charges | 65 | €122 | €88,615 | +€88,493 | +72,506% |
| Profit (loss) for the period before taxes | 9903 | -€70,203 | -€170,382 | -€100,178 | -143% |
| Profit (loss) for the period | 9904 | -€70,203 | -€170,382 | -€100,178 | -143% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,203 | -€170,382 | -€100,178 | -143% |
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.