BE MOTORS: 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 MOTORS
Largest movements
- Stocks and contracts +€293,162
up €293,162 (+673%), from €43,544 to €336,706
- Receivables within one year +€41,137
up €41,137 (+246%), from €16,702 to €57,838
of which Trade receivables: +€35,198
- Cash +€20,251
up €20,251 (+69.7%), from €29,055 to €49,307
mainly Other debts (+€250,219) and Net result for the year (+€68,075)
- Deferred charges and accrued income +€7,074
up €7,074 (+594%), from €1,191 to €8,265
- Other debts +€250,219
up €250,219 (+848%), from €29,500 to €279,719
- Reserves +€68,075
new in 2025: €68,075
- Tax, wage and social debts +€22,268
up €22,268 (+103%), from €21,589 to €43,857
of which Taxes: +€22,268
- Trade debts +€14,847
up €14,847 (+173%), from €8,587 to €23,433
- Advances received +€5,000
new in 2025: €5,000
- Turnover +€614,411
up €614,411 (+263%), from €233,758 to €848,170
- Purchases and services +€531,403
up €531,403 (+269%), from €197,324 to €728,727
- Gross operating margin +€83,381
up €83,381 (+229%), from €36,435 to €119,815
- Taxes +€23,852
up €23,852 (+293%), from €8,153 to €32,005
- Write-downs +€11,570
new in 2025: €11,570
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 | €93,984 | €454,393 | +€360,409 | +383% |
| Fixed assets | 21/28 | €3,492 | €2,278 | -€1,214 | -34.8% |
| Tangible fixed assets | 22/27 | €3,492 | €2,278 | -€1,214 | -34.8% |
| Furniture and vehicles | 24 | €3,492 | €2,278 | -€1,214 | -34.8% |
| Current assets | 29/58 | €90,492 | €452,115 | +€361,623 | +400% |
| Stocks and contracts in progress | 3 | €43,544 | €336,706 | +€293,162 | +673% |
| Stocks | 30/36 | €43,544 | €336,706 | +€293,162 | +673% |
| Amounts receivable within one year | 40/41 | €16,702 | €57,838 | +€41,137 | +246% |
| Trade receivables | 40 | €14,930 | €50,127 | +€35,198 | +236% |
| Other amounts receivable | 41 | €1,772 | €7,711 | +€5,939 | +335% |
| Cash at bank and in hand | 54/58 | €29,055 | €49,307 | +€20,251 | +69.7% |
| Deferred charges and accrued income | 490/1 | €1,191 | €8,265 | +€7,074 | +594% |
| Total equity and liabilities | 10/49 | €93,984 | €454,393 | +€360,409 | +383% |
| Equity | 10/15 | €34,308 | €102,383 | +€68,075 | +198% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €68,075 | +€68,075 | |
| Distributable reserves | 133 | - | €68,075 | +€68,075 | |
| Profit (loss) carried forward | 14 | €24,308 | €24,308 | = | 0.0% |
| Amounts payable | 17/49 | €59,676 | €352,010 | +€292,334 | +490% |
| Amounts payable within one year | 42/48 | €59,676 | €352,010 | +€292,334 | +490% |
| Trade debts | 44 | €8,587 | €23,433 | +€14,847 | +173% |
| Suppliers | 440/4 | €8,587 | €23,433 | +€14,847 | +173% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €21,589 | €43,857 | +€22,268 | +103% |
| Taxes | 450/3 | €17,889 | €40,157 | +€22,268 | +124% |
| Remuneration and social security | 454/9 | €3,700 | €3,700 | = | 0.0% |
| Other amounts payable | 47/48 | €29,500 | €279,719 | +€250,219 | +848% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €233,758 | €848,170 | +€614,411 | +263% |
| Goods, raw materials, services and sundry goods | 60/61 | €197,324 | €728,727 | +€531,403 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €1,214 | +€1,063 | +703% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,570 | +€11,570 | |
| Other operating charges | 640/8 | €3,498 | €4,944 | +€1,446 | +41.3% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €36,435 | €119,815 | +€83,381 | +229% |
| Operating profit (loss) | 9901 | €32,786 | €101,587 | +€68,801 | +210% |
| Financial income | 75/76B | €0 | €0 | -€0 | -31.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -31.3% |
| Financial charges | 65/66B | €325 | €1,507 | +€1,183 | +364% |
| Recurring financial charges | 65 | €325 | €1,507 | +€1,183 | +364% |
| Profit (loss) for the period before taxes | 9903 | €32,461 | €100,080 | +€67,619 | +208% |
| Income taxes | 67/77 | €8,153 | €32,005 | +€23,852 | +293% |
| Profit (loss) for the period | 9904 | €24,308 | €68,075 | +€43,766 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €24,308 | €68,075 | +€43,766 | +180% |
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 26 October 2026 via checked.be.