BE NUTS: 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 NUTS
Largest movements
- Cash +€93,380
up €93,380 (+1979.2%), from €4,718 to €98,098
mainly Receivables within one year (+€89,936) and Net result for the year (+€6,996)
- Receivables within one year -€89,936
down €89,936 (-92.5%), from €97,196 to €7,260
- Profit (loss) carried forward +€6,996
up €6,996, from -€4,065 to €2,931
- Other debts -€3,760
down €3,760 (-63.7%), from €5,901 to €2,141
- Gross operating margin +€3,760
up €3,760 (+91.5%), from €4,111 to €7,871
- Other operating charges +€463
up €463 (+119.3%), from €388 to €851
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 | €103,813 | €107,257 | +€3,444 | +3.3% |
| Fixed assets | 21/28 | €1,899 | €1,899 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,899 | €1,899 | = | 0.0% |
| Furniture and vehicles | 24 | €1,899 | €1,899 | = | 0.0% |
| Current assets | 29/58 | €101,914 | €105,358 | +€3,444 | +3.4% |
| Amounts receivable within one year | 40/41 | €97,196 | €7,260 | -€89,936 | -92.5% |
| Trade receivables | 40 | €97,196 | €7,260 | -€89,936 | -92.5% |
| Cash at bank and in hand | 54/58 | €4,718 | €98,098 | +€93,380 | +1979.2% |
| Total equity and liabilities | 10/49 | €103,813 | €107,257 | +€3,444 | +3.3% |
| Equity | 10/15 | €95,935 | €102,931 | +€6,996 | +7.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,065 | €2,931 | +€6,996 | |
| Amounts payable | 17/49 | €7,878 | €4,326 | -€3,552 | -45.1% |
| Amounts payable within one year | 42/48 | €7,878 | €4,326 | -€3,552 | -45.1% |
| Trade debts | 44 | €260 | - | -€260 | |
| Suppliers | 440/4 | €260 | - | -€260 | |
| Taxes, remuneration and social security | 45 | €1,717 | €2,185 | +€468 | +27.3% |
| Taxes | 450/3 | €1,717 | €2,185 | +€468 | +27.3% |
| Other amounts payable | 47/48 | €5,901 | €2,141 | -€3,760 | -63.7% |
| Other operating charges | 640/8 | €388 | €851 | +€463 | +119.3% |
| Gross operating margin | 9900 | €4,111 | €7,871 | +€3,760 | +91.5% |
| Operating profit (loss) | 9901 | €3,723 | €7,020 | +€3,297 | +88.6% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €24 | +€24 | |
| Profit (loss) for the period before taxes | 9903 | €3,699 | €6,996 | +€3,297 | +89.1% |
| Profit (loss) for the period | 9904 | €3,699 | €6,996 | +€3,297 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,699 | €6,996 | +€3,297 | +89.1% |
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 12 October 2026 via checked.be.