Be Motivated: 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 Motivated
Largest movements
- Receivables within one year +€46,916
up €46,916 (+905%), from €5,183 to €52,100
- Stocks and contracts +€41,237
new in 2025: €41,237
- Cash +€17,223
up €17,223 (+2,671%), from €645 to €17,867
mainly Trade debts (+€47,894) and Other debts (+€40,195)
- Tangible fixed assets +€10,000
up €10,000 (+12.2%), from €82,288 to €92,288
- Financial fixed assets +€7,800
new in 2025: €7,800
- Trade debts +€47,894
up €47,894 (+214%), from €22,398 to €70,292
- Other debts +€40,195
up €40,195 (+52.3%), from €76,799 to €116,994
- Profit (loss) carried forward +€29,360
up €29,360, from -€28,581 to €779
- Short-term financial debts +€4,000
new in 2025: €4,000
- Gross operating margin +€32,359
up €32,359, from -€1,563 to €30,796
- Purchases and services -€13,917
no longer reported in 2025 (was €13,917)
- Turnover -€12,354
no longer reported in 2025 (was €12,354)
- Depreciation -€7,694
no longer reported in 2025 (was €7,694)
- Other operating charges +€755
up €755 (+305%), from €248 to €1,002
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 | €88,116 | €211,292 | +€123,175 | +140% |
| Fixed assets | 21/28 | €82,288 | €100,088 | +€17,800 | +21.6% |
| Tangible fixed assets | 22/27 | €82,288 | €92,288 | +€10,000 | +12.2% |
| Plant, machinery and equipment | 23 | €82,288 | €92,288 | +€10,000 | +12.2% |
| Financial fixed assets | 28 | - | €7,800 | +€7,800 | |
| Current assets | 29/58 | €5,828 | €111,203 | +€105,375 | +1,808% |
| Stocks and contracts in progress | 3 | - | €41,237 | +€41,237 | |
| Stocks | 30/36 | - | €41,237 | +€41,237 | |
| Amounts receivable within one year | 40/41 | €5,183 | €52,100 | +€46,916 | +905% |
| Trade receivables | 40 | €5,183 | €52,100 | +€46,916 | +905% |
| Cash at bank and in hand | 54/58 | €645 | €17,867 | +€17,223 | +2,671% |
| Total equity and liabilities | 10/49 | €88,116 | €211,292 | +€123,175 | +140% |
| Equity | 10/15 | -€11,081 | €18,279 | +€29,360 | |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,581 | €779 | +€29,360 | |
| Amounts payable | 17/49 | €99,198 | €193,013 | +€93,815 | +94.6% |
| Amounts payable within one year | 42/48 | €99,198 | €193,013 | +€93,815 | +94.6% |
| Financial debts | 43 | - | €4,000 | +€4,000 | |
| Credit institutions | 430/8 | - | €4,000 | +€4,000 | |
| Trade debts | 44 | €22,398 | €70,292 | +€47,894 | +214% |
| Suppliers | 440/4 | €22,398 | €70,292 | +€47,894 | +214% |
| Taxes, remuneration and social security | 45 | - | €1,727 | +€1,727 | |
| Taxes | 450/3 | - | €1,727 | +€1,727 | |
| Other amounts payable | 47/48 | €76,799 | €116,994 | +€40,195 | +52.3% |
| Turnover | 70 | €12,354 | - | -€12,354 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,917 | - | -€13,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,694 | - | -€7,694 | |
| Other operating charges | 640/8 | €248 | €1,002 | +€755 | +305% |
| Gross operating margin | 9900 | -€1,563 | €30,796 | +€32,359 | |
| Operating profit (loss) | 9901 | -€9,504 | €29,794 | +€39,298 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €246 | €160 | -€86 | -35.0% |
| Recurring financial charges | 65 | €246 | €160 | -€86 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,751 | €29,643 | +€39,394 | |
| Income taxes | 67/77 | - | €283 | +€283 | |
| Profit (loss) for the period | 9904 | -€9,751 | €29,360 | +€39,111 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,751 | €29,360 | +€39,111 |
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 20 October 2026 via checked.be.