Be OK: 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 OK
Largest movements
- Cash -€55,175
down €55,175 (-33.0%), from €167,399 to €112,224
mainly Debts after one year (-€25,555) and Investment in fixed assets (net) (-€21,065)
- Tangible fixed assets -€6,911
down €6,911 (-5.1%), from €136,644 to €129,733
of which Land and buildings: -€7,585
- Debts after one year -€25,555
down €25,555 (-37.7%), from €67,857 to €42,303
- Profit (loss) carried forward -€20,551
down €20,551 (-47.4%), from €43,323 to €22,773
- Trade debts -€10,201
down €10,201 (-85.2%), from €11,973 to €1,772
- Current portion of long-term debt -€5,735
down €5,735 (-18.3%), from €31,290 to €25,555
- Gross operating margin -€117,023
down €117,023 (-90.5%), from €129,276 to €12,254
- Staff costs -€99,848
no longer reported in 2025 (was €99,848)
- Depreciation +€4,238
up €4,238 (+17.9%), from €23,738 to €27,976
- Taxes +€2,847
up €2,847 (+15,473%), from €18 to €2,865
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 | €305,217 | €243,193 | -€62,024 | -20.3% |
| Fixed assets | 21/28 | €137,016 | €130,105 | -€6,911 | -5.0% |
| Tangible fixed assets | 22/27 | €136,644 | €129,733 | -€6,911 | -5.1% |
| Land and buildings | 22 | €129,979 | €122,394 | -€7,585 | -5.8% |
| Plant, machinery and equipment | 23 | €6,665 | €6,308 | -€357 | -5.4% |
| Furniture and vehicles | 24 | - | €1,031 | +€1,031 | |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €168,201 | €113,087 | -€55,113 | -32.8% |
| Amounts receivable within one year | 40/41 | €554 | €611 | +€57 | +10.2% |
| Trade receivables | 40 | - | €583 | +€583 | |
| Other amounts receivable | 41 | €554 | €28 | -€526 | -94.9% |
| Cash at bank and in hand | 54/58 | €167,399 | €112,224 | -€55,175 | -33.0% |
| Deferred charges and accrued income | 490/1 | €248 | €253 | +€5 | +2.1% |
| Total equity and liabilities | 10/49 | €305,217 | €243,193 | -€62,024 | -20.3% |
| Equity | 10/15 | €186,189 | €163,394 | -€22,796 | -12.2% |
| Contributions | 10/11 | €92,000 | €92,000 | = | 0.0% |
| Revaluation surpluses | 12 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €9,200 | €9,200 | = | 0.0% |
| Distributable reserves | 133 | €9,200 | €9,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,323 | €22,773 | -€20,551 | -47.4% |
| Investment grants | 15 | €4,482 | €2,237 | -€2,245 | -50.1% |
| Provisions and deferred taxes | 16 | €1,495 | €748 | -€748 | -50.0% |
| Deferred taxes | 168 | €1,495 | €748 | -€748 | -50.0% |
| Amounts payable | 17/49 | €117,532 | €79,052 | -€38,481 | -32.7% |
| Amounts payable after more than one year | 17 | €67,857 | €42,303 | -€25,555 | -37.7% |
| Financial debts | 170/4 | €67,857 | €42,303 | -€25,555 | -37.7% |
| Amounts payable within one year | 42/48 | €49,675 | €36,749 | -€12,926 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €31,290 | €25,555 | -€5,735 | -18.3% |
| Trade debts | 44 | €11,973 | €1,772 | -€10,201 | -85.2% |
| Suppliers | 440/4 | €11,973 | €1,772 | -€10,201 | -85.2% |
| Taxes, remuneration and social security | 45 | - | €1,718 | +€1,718 | |
| Taxes | 450/3 | - | €1,718 | +€1,718 | |
| Other amounts payable | 47/48 | €6,413 | €7,705 | +€1,292 | +20.1% |
| Non-recurring operating income | 76A | €4,099 | - | -€4,099 | |
| Remuneration, social security and pensions | 62 | €99,848 | - | -€99,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,738 | €27,976 | +€4,238 | +17.9% |
| Other operating charges | 640/8 | €3,658 | €2,445 | -€1,213 | -33.2% |
| Gross operating margin | 9900 | €129,276 | €12,254 | -€117,023 | -90.5% |
| Operating profit (loss) | 9901 | €2,033 | -€18,167 | -€20,200 | |
| Financial income | 75/76B | €2,699 | €2,245 | -€454 | -16.8% |
| Recurring financial income | 75 | €2,699 | €2,245 | -€454 | -16.8% |
| Financial charges | 65/66B | €3,668 | €2,511 | -€1,157 | -31.6% |
| Recurring financial charges | 65 | €3,668 | €2,511 | -€1,157 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €1,064 | -€18,433 | -€19,496 | |
| Transfer from deferred taxes | 780 | €748 | €748 | = | 0.0% |
| Income taxes | 67/77 | €18 | €2,865 | +€2,847 | +15,473% |
| Profit (loss) for the period | 9904 | €1,793 | -€20,551 | -€22,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,793 | -€20,551 | -€22,343 |
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 15 October 2026 via checked.be.