Be Offices: 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 Offices
Largest movements
- Tangible fixed assets -€4,985
down €4,985 (-3.5%), from €144,125 to €139,140
of which Land and buildings: -€4,862
- Cash +€4,726
up €4,726 (+419.1%), from €1,128 to €5,854
mainly Net result for the year (+€13,370) and Current portion of long-term debt (+€10,500)
- Receivables within one year +€1,783
up €1,783 (+52.9%), from €3,371 to €5,154
of which Trade receivables: +€1,783
- Debts after one year -€30,625
down €30,625 (-92.1%), from €33,250 to €2,625
- Profit (loss) carried forward +€13,370
up €13,370 (+38.6%), from -€34,620 to -€21,250
- Current portion of long-term debt +€10,500
new in 2025: €10,500
- Other debts +€7,247
up €7,247 (+4.9%), from €146,981 to €154,228
- Turnover +€22,083
up €22,083 (+168.6%), from €13,095 to €35,178
- Gross operating margin +€15,827
up €15,827 (+324.3%), from €4,880 to €20,706
- Purchases and services +€6,256
up €6,256 (+76.1%), from €8,216 to €14,472
- Staff costs +€956
new in 2025: €956
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 | €148,624 | €150,148 | +€1,524 | +1.0% |
| Fixed assets | 21/28 | €144,125 | €139,140 | -€4,985 | -3.5% |
| Tangible fixed assets | 22/27 | €144,125 | €139,140 | -€4,985 | -3.5% |
| Land and buildings | 22 | €143,363 | €138,502 | -€4,862 | -3.4% |
| Furniture and vehicles | 24 | €762 | €638 | -€124 | -16.2% |
| Current assets | 29/58 | €4,499 | €11,008 | +€6,510 | +144.7% |
| Amounts receivable within one year | 40/41 | €3,371 | €5,154 | +€1,783 | +52.9% |
| Trade receivables | 40 | €2,900 | €4,683 | +€1,783 | +61.5% |
| Other amounts receivable | 41 | €472 | €472 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,128 | €5,854 | +€4,726 | +419.1% |
| Total equity and liabilities | 10/49 | €148,624 | €150,148 | +€1,524 | +1.0% |
| Equity | 10/15 | -€32,620 | -€19,250 | +€13,370 | +41.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,620 | -€21,250 | +€13,370 | +38.6% |
| Amounts payable | 17/49 | €181,244 | €169,398 | -€11,846 | -6.5% |
| Amounts payable after more than one year | 17 | €33,250 | €2,625 | -€30,625 | -92.1% |
| Financial debts | 170/4 | €33,250 | €2,625 | -€30,625 | -92.1% |
| Amounts payable within one year | 42/48 | €147,994 | €166,773 | +€18,779 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,500 | +€10,500 | |
| Trade debts | 44 | €732 | €1,270 | +€538 | +73.6% |
| Suppliers | 440/4 | €732 | €1,270 | +€538 | +73.6% |
| Taxes, remuneration and social security | 45 | €281 | €775 | +€494 | +175.4% |
| Taxes | 450/3 | €281 | €738 | +€457 | +162.3% |
| Remuneration and social security | 454/9 | - | €37 | +€37 | |
| Other amounts payable | 47/48 | €146,981 | €154,228 | +€7,247 | +4.9% |
| Turnover | 70 | €13,095 | €35,178 | +€22,083 | +168.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,216 | €14,472 | +€6,256 | +76.1% |
| Remuneration, social security and pensions | 62 | - | €956 | +€956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €4,985 | = | 0.0% |
| Other operating charges | 640/8 | €1,341 | €1,395 | +€54 | +4.1% |
| Gross operating margin | 9900 | €4,880 | €20,706 | +€15,827 | +324.3% |
| Operating profit (loss) | 9901 | -€1,446 | €13,370 | +€14,817 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€1,446 | €13,370 | +€14,817 | |
| Profit (loss) for the period | 9904 | -€1,446 | €13,370 | +€14,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,446 | €13,370 | +€14,817 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.