BE MORE: what changed
Two fiscal 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 MORE
Largest movements
- Tangible fixed assets -€11,039
down €11,039 (-44.9%), from €24,588 to €13,549
- Cash -€6,411
no longer reported in 2025 (was €6,411)
mainly Net result for the year (-€30,191) and Investment in fixed assets (net) (-€0)
- Receivables within one year -€6,245
down €6,245 (-28.5%), from €21,950 to €15,705
of which Other amounts receivable: -€5,552
- Profit (loss) carried forward -€30,191
down €30,191 (-411.0%), from -€7,346 to -€37,537
- Trade debts +€5,631
up €5,631 (+653.2%), from €862 to €6,493
- Gross operating margin -€27,658
down €27,658, from €9,708 to -€17,950
- Staff costs -€5,698
down €5,698 (-94.3%), from €6,045 to €347
- Other operating charges +€449
up €449 (+115.9%), from €387 to €836
- Depreciation +€344
up €344 (+3.2%), from €10,695 to €11,039
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 | €53,009 | €29,314 | -€23,695 | -44.7% |
| Fixed assets | 21/28 | €24,648 | €13,609 | -€11,039 | -44.8% |
| Tangible fixed assets | 22/27 | €24,588 | €13,549 | -€11,039 | -44.9% |
| Plant, machinery and equipment | 23 | €14,738 | €9,617 | -€5,121 | -34.7% |
| Furniture and vehicles | 24 | €9,436 | €3,932 | -€5,504 | -58.3% |
| Other tangible fixed assets | 26 | €414 | - | -€414 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €28,361 | €15,705 | -€12,656 | -44.6% |
| Amounts receivable within one year | 40/41 | €21,950 | €15,705 | -€6,245 | -28.5% |
| Trade receivables | 40 | €8,440 | €7,747 | -€693 | -8.2% |
| Other amounts receivable | 41 | €13,510 | €7,958 | -€5,552 | -41.1% |
| Cash at bank and in hand | 54/58 | €6,411 | - | -€6,411 | |
| Total equity and liabilities | 10/49 | €53,009 | €29,314 | -€23,695 | -44.7% |
| Equity | 10/15 | €51,835 | €21,645 | -€30,190 | -58.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €28,181 | €28,181 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €4,146 | €4,146 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,098 | €4,146 | +€1,048 | +33.8% |
| Other | 1319 | €1,048 | - | -€1,048 | |
| Distributable reserves | 133 | €24,035 | €24,035 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€7,346 | -€37,537 | -€30,191 | -411.0% |
| Amounts payable | 17/49 | €1,174 | €7,669 | +€6,495 | +553.2% |
| Amounts payable within one year | 42/48 | €1,174 | €7,669 | +€6,495 | +553.2% |
| Financial debts | 43 | - | €383 | +€383 | |
| Credit institutions | 430/8 | - | €383 | +€383 | |
| Trade debts | 44 | €862 | €6,493 | +€5,631 | +653.2% |
| Suppliers | 440/4 | €862 | €6,493 | +€5,631 | +653.2% |
| Taxes, remuneration and social security | 45 | €312 | €794 | +€482 | +154.3% |
| Taxes | 450/3 | - | €482 | +€482 | |
| Remuneration and social security | 454/9 | €312 | €312 | -€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €6,045 | €347 | -€5,698 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,695 | €11,039 | +€344 | +3.2% |
| Other operating charges | 640/8 | €387 | €836 | +€449 | +115.9% |
| Gross operating margin | 9900 | €9,708 | -€17,950 | -€27,658 | |
| Operating profit (loss) | 9901 | -€7,419 | -€30,172 | -€22,753 | -306.7% |
| Financial charges | 65/66B | €134 | €19 | -€115 | -85.8% |
| Recurring financial charges | 65 | €134 | €19 | -€115 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,553 | -€30,191 | -€22,638 | -299.7% |
| Income taxes | 67/77 | -€122 | - | +€122 | |
| Profit (loss) for the period | 9904 | -€7,431 | -€30,191 | -€22,760 | -306.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,431 | -€30,191 | -€22,760 | -306.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.