BE MY: 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.
What changed
BE MY
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€44,326
2024 · €4,298+€40,028
Equity
€481,391
2024 · €437,065+€44,326
Cash
€4,989
2024 · €1,892+€3,097
Balance sheet total
€1.6m
2024 · €1.6m-€13,748
Largest movements
Assets
- Stocks and contracts +€33,384
up €33,384 (+6.7%), from €496,042 to €529,426
- Tangible fixed assets -€20,477
down €20,477 (-24.6%), from €83,274 to €62,796
of which Furniture and vehicles: -€17,662
Equity and liabilities
- Debts after one year -€74,116
down €74,116 (-13.4%), from €552,609 to €478,493
of which Other amounts payable: -€54,912
- Profit (loss) carried forward +€44,326
up €44,326 (+11.2%), from €396,163 to €440,489
- Accrued charges and deferred income +€18,405
up €18,405 (+735.8%), from €2,501 to €20,906
Income statement
- Gross operating margin +€29,134
up €29,134 (+68.4%), from €42,589 to €71,722
- Financial charges -€4,236
down €4,236 (-16.7%), from €25,423 to €21,187
- Financial income +€2,554
up €2,554 (+11.6%), from €21,973 to €24,527
- Other operating charges +€1,223
up €1,223 (+53.4%), from €2,288 to €3,511
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.
Result 2024
€4,298
Gross operating margin
+€29,134
Depreciation
+€463
Other operating charges
-€1,223
Other operating items
+€4,852
Financial income
+€2,554
Financial charges
+€4,236
Taxes
+€12
Result 2025
€44,326
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.
From operations
+€70,405
Investment
+€6,033
Financing
-€73,341
Cash 2024
€1,892
From operations (derived)
+€70,405
Net result for the year
+€44,326
Depreciation
+€25,444
Stocks and contracts
-€33,384
Receivables within one year
+€15,346
Deferred charges and accrued income
+€3,405
Trade debts
+€13,678
Tax, wage and social debts
-€157
Advances received
-€3,550
Other debts
-€13,108
Accrued charges and deferred income
+€18,405
Investment (derived)
+€6,033
Investment in fixed assets (net)
+€6,033
Financing
-€73,341
Debts after one year
-€74,116
Current portion of long-term debt
+€775
Cash 2025
€4,989
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,581,021 | €1,567,274 | -€13,748 | -0.9% |
| Fixed assets | 21/28 | €343,581 | €312,103 | -€31,477 | -9.2% |
| Intangible fixed assets | 21 | €3,307 | €2,307 | -€1,000 | -30.2% |
| Tangible fixed assets | 22/27 | €83,274 | €62,796 | -€20,477 | -24.6% |
| Plant, machinery and equipment | 23 | €8,394 | €5,579 | -€2,816 | -33.5% |
| Furniture and vehicles | 24 | €74,880 | €57,218 | -€17,662 | -23.6% |
| Financial fixed assets | 28 | €257,000 | €247,000 | -€10,000 | -3.9% |
| Current assets | 29/58 | €1,237,441 | €1,255,170 | +€17,729 | +1.4% |
| Stocks and contracts in progress | 3 | €496,042 | €529,426 | +€33,384 | +6.7% |
| Stocks | 30/36 | €496,042 | €529,426 | +€33,384 | +6.7% |
| Amounts receivable within one year | 40/41 | €724,362 | €709,015 | -€15,346 | -2.1% |
| Trade receivables | 40 | €78,186 | €74,154 | -€4,031 | -5.2% |
| Other amounts receivable | 41 | €646,176 | €634,861 | -€11,315 | -1.8% |
| Cash at bank and in hand | 54/58 | €1,892 | €4,989 | +€3,097 | +163.6% |
| Deferred charges and accrued income | 490/1 | €15,145 | €11,740 | -€3,405 | -22.5% |
| Total equity and liabilities | 10/49 | €1,581,021 | €1,567,274 | -€13,748 | -0.9% |
| Equity | 10/15 | €437,065 | €481,391 | +€44,326 | +10.1% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €396,163 | €440,489 | +€44,326 | +11.2% |
| Amounts payable | 17/49 | €1,143,956 | €1,085,882 | -€58,074 | -5.1% |
| Amounts payable after more than one year | 17 | €552,609 | €478,493 | -€74,116 | -13.4% |
| Financial debts | 170/4 | €35,823 | €16,619 | -€19,204 | -53.6% |
| Other amounts payable | 178/9 | €516,786 | €461,874 | -€54,912 | -10.6% |
| Amounts payable within one year | 42/48 | €588,846 | €586,483 | -€2,362 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €18,429 | €19,204 | +€775 | +4.2% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €48,759 | €62,437 | +€13,678 | +28.1% |
| Suppliers | 440/4 | €48,759 | €62,437 | +€13,678 | +28.1% |
| Advances received on contracts in progress | 46 | €3,550 | - | -€3,550 | |
| Taxes, remuneration and social security | 45 | €473 | €316 | -€157 | -33.2% |
| Taxes | 450/3 | €473 | €316 | -€157 | -33.2% |
| Other amounts payable | 47/48 | €17,635 | €4,527 | -€13,108 | -74.3% |
| Accrued charges and deferred income | 492/3 | €2,501 | €20,906 | +€18,405 | +735.8% |
| Non-recurring operating income | 76A | €5,786 | €2,553 | -€3,233 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,907 | €25,444 | -€463 | -1.8% |
| Other operating charges | 640/8 | €2,288 | €3,511 | +€1,223 | +53.4% |
| Non-recurring operating charges | 66A | €6,457 | €1,605 | -€4,852 | -75.1% |
| Gross operating margin | 9900 | €42,589 | €71,722 | +€29,134 | +68.4% |
| Operating profit (loss) | 9901 | €7,936 | €41,162 | +€33,226 | +418.7% |
| Financial income | 75/76B | €21,973 | €24,527 | +€2,554 | +11.6% |
| Recurring financial income | 75 | €21,973 | €24,527 | +€2,554 | +11.6% |
| Financial charges | 65/66B | €25,423 | €21,187 | -€4,236 | -16.7% |
| Recurring financial charges | 65 | €25,423 | €21,187 | -€4,236 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €4,486 | €44,502 | +€40,016 | +892.0% |
| Income taxes | 67/77 | €188 | €176 | -€12 | -6.4% |
| Profit (loss) for the period | 9904 | €4,298 | €44,326 | +€40,028 | +931.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,298 | €44,326 | +€40,028 | +931.4% |
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 4 October 2026 via checked.be.