Be.Ls: 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.Ls
Largest movements
- Cash +€112,777
up €112,777 (+140.6%), from €80,186 to €192,963
mainly Net result for the year (+€111,249) and Tax, wage and social debts (+€12,687)
- Receivables within one year +€6,438
up €6,438 (+32.7%), from €19,671 to €26,109
- Tangible fixed assets +€3,235
up €3,235 (+490.0%), from €660 to €3,895
- Profit (loss) carried forward +€111,249
up €111,249 (+136.8%), from €81,304 to €192,553
- Tax, wage and social debts +€12,687
up €12,687 (+79.1%), from €16,046 to €28,733
- Gross operating margin +€54,009
up €54,009 (+60.5%), from €89,345 to €143,354
- Taxes +€12,735
up €12,735 (+69.0%), from €18,466 to €31,201
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,383 | €224,747 | +€122,364 | +119.5% |
| Fixed assets | 21/28 | €660 | €3,895 | +€3,235 | +490.0% |
| Tangible fixed assets | 22/27 | €660 | €3,895 | +€3,235 | +490.0% |
| Furniture and vehicles | 24 | €660 | €3,895 | +€3,235 | +490.0% |
| Current assets | 29/58 | €101,723 | €220,852 | +€119,129 | +117.1% |
| Amounts receivable within one year | 40/41 | €19,671 | €26,109 | +€6,438 | +32.7% |
| Trade receivables | 40 | €19,671 | €26,109 | +€6,438 | +32.7% |
| Cash at bank and in hand | 54/58 | €80,186 | €192,963 | +€112,777 | +140.6% |
| Deferred charges and accrued income | 490/1 | €1,866 | €1,779 | -€86 | -4.6% |
| Total equity and liabilities | 10/49 | €102,383 | €224,747 | +€122,364 | +119.5% |
| Equity | 10/15 | €82,304 | €193,553 | +€111,249 | +135.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,304 | €192,553 | +€111,249 | +136.8% |
| Amounts payable | 17/49 | €20,079 | €31,194 | +€11,115 | +55.4% |
| Amounts payable within one year | 42/48 | €20,079 | €31,194 | +€11,115 | +55.4% |
| Trade debts | 44 | €1,242 | €342 | -€900 | -72.4% |
| Suppliers | 440/4 | €1,242 | €342 | -€900 | -72.4% |
| Taxes, remuneration and social security | 45 | €16,046 | €28,733 | +€12,687 | +79.1% |
| Taxes | 450/3 | €16,046 | €28,733 | +€12,687 | +79.1% |
| Other amounts payable | 47/48 | €2,791 | €2,119 | -€672 | -24.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €866 | +€659 | +318.9% |
| Other operating charges | 640/8 | €103 | €117 | +€13 | +12.8% |
| Gross operating margin | 9900 | €89,345 | €143,354 | +€54,009 | +60.5% |
| Operating profit (loss) | 9901 | €89,035 | €142,371 | +€53,337 | +59.9% |
| Financial income | 75/76B | €0 | €165 | +€165 | +206500.0% |
| Recurring financial income | 75 | €0 | €165 | +€165 | +206500.0% |
| Financial charges | 65/66B | €275 | €87 | -€188 | -68.5% |
| Recurring financial charges | 65 | €275 | €87 | -€188 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €88,760 | €142,450 | +€53,690 | +60.5% |
| Income taxes | 67/77 | €18,466 | €31,201 | +€12,735 | +69.0% |
| Profit (loss) for the period | 9904 | €70,294 | €111,249 | +€40,955 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,294 | €111,249 | +€40,955 | +58.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.