BE'O STORE: 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'O STORE
Largest movements
- Receivables within one year +€90,717
up €90,717 (+60.8%), from €149,314 to €240,032
of which Other amounts receivable: +€46,381
- Cash +€14,403
up €14,403 (+4021.7%), from €358 to €14,761
mainly Net result for the year (+€131,580) and Tax, wage and social debts (+€24,197)
- Tangible fixed assets +€8,135
up €8,135 (+1702.6%), from €478 to €8,613
- Profit (loss) carried forward +€131,580
up €131,580 (+232.4%), from €56,611 to €188,192
- Other debts -€46,489
down €46,489 (-31.8%), from €146,308 to €99,819
- Tax, wage and social debts +€24,197
up €24,197 (+137.7%), from €17,570 to €41,767
of which Taxes: +€24,209
- Trade debts +€5,307
up €5,307 (+94.5%), from €5,614 to €10,921
- Gross operating margin +€41,632
up €41,632 (+28.0%), from €148,600 to €190,232
- Taxes +€12,202
up €12,202 (+32.2%), from €37,914 to €50,117
- Other operating charges +€5,529
up €5,529 (+8908.7%), from €62 to €5,591
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,150 | €383,406 | +€113,255 | +41.9% |
| Fixed assets | 21/28 | €120,478 | €128,613 | +€8,135 | +6.8% |
| Tangible fixed assets | 22/27 | €478 | €8,613 | +€8,135 | +1702.6% |
| Furniture and vehicles | 24 | €478 | €8,613 | +€8,135 | +1702.6% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €149,673 | €254,793 | +€105,120 | +70.2% |
| Amounts receivable within one year | 40/41 | €149,314 | €240,032 | +€90,717 | +60.8% |
| Trade receivables | 40 | €19,000 | €63,337 | +€44,336 | +233.3% |
| Other amounts receivable | 41 | €130,314 | €176,695 | +€46,381 | +35.6% |
| Cash at bank and in hand | 54/58 | €358 | €14,761 | +€14,403 | +4021.7% |
| Total equity and liabilities | 10/49 | €270,150 | €383,406 | +€113,255 | +41.9% |
| Equity | 10/15 | €96,611 | €228,192 | +€131,580 | +136.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,611 | €188,192 | +€131,580 | +232.4% |
| Amounts payable | 17/49 | €173,539 | €155,214 | -€18,325 | -10.6% |
| Amounts payable within one year | 42/48 | €173,539 | €155,214 | -€18,325 | -10.6% |
| Financial debts | 43 | €4,047 | €2,707 | -€1,340 | -33.1% |
| Credit institutions | 430/8 | €4,047 | €2,707 | -€1,340 | -33.1% |
| Trade debts | 44 | €5,614 | €10,921 | +€5,307 | +94.5% |
| Suppliers | 440/4 | €5,614 | €10,921 | +€5,307 | +94.5% |
| Taxes, remuneration and social security | 45 | €17,570 | €41,767 | +€24,197 | +137.7% |
| Taxes | 450/3 | €15,730 | €39,939 | +€24,209 | +153.9% |
| Remuneration and social security | 454/9 | €1,840 | €1,828 | -€12 | -0.7% |
| Other amounts payable | 47/48 | €146,308 | €99,819 | -€46,489 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €2,052 | +€959 | +87.8% |
| Other operating charges | 640/8 | €62 | €5,591 | +€5,529 | +8908.7% |
| Gross operating margin | 9900 | €148,600 | €190,232 | +€41,632 | +28.0% |
| Operating profit (loss) | 9901 | €147,446 | €182,589 | +€35,143 | +23.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -94.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -94.3% |
| Financial charges | 65/66B | €1,386 | €893 | -€493 | -35.6% |
| Recurring financial charges | 65 | €1,386 | €893 | -€493 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €146,062 | €181,697 | +€35,635 | +24.4% |
| Income taxes | 67/77 | €37,914 | €50,117 | +€12,202 | +32.2% |
| Profit (loss) for the period | 9904 | €108,147 | €131,580 | +€23,433 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,147 | €131,580 | +€23,433 | +21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.