Be On The Web: 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 On The Web
Largest movements
- Cash -€12,996
down €12,996 (-22.9%), from €56,834 to €43,838
mainly Contributions, distributions and other (-€10,000) and Tax, wage and social debts (-€8,161)
- Tangible fixed assets +€3,054
new in 2025: €3,054
- Receivables within one year +€2,221
up €2,221 (+40.1%), from €5,535 to €7,757
- Tax, wage and social debts -€8,161
down €8,161 (-57.4%), from €14,212 to €6,051
of which Taxes: -€7,858
- Other debts +€8,000
new in 2025: €8,000
- Profit (loss) carried forward -€5,808
down €5,808 (-13.6%), from €42,620 to €36,812
- Trade debts -€2,102
down €2,102 (-72.8%), from €2,888 to €786
- Gross operating margin -€34,717
down €34,717 (-82.5%), from €42,070 to €7,353
- Taxes -€8,779
down €8,779 (-79.6%), from €11,030 to €2,252
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 | €62,720 | €54,649 | -€8,071 | -12.9% |
| Fixed assets | 21/28 | €350 | €3,054 | +€2,704 | +773% |
| Tangible fixed assets | 22/27 | - | €3,054 | +€3,054 | |
| Furniture and vehicles | 24 | - | €3,054 | +€3,054 | |
| Financial fixed assets | 28 | €350 | €0 | -€350 | -100% |
| Current assets | 29/58 | €62,370 | €51,595 | -€10,775 | -17.3% |
| Amounts receivable within one year | 40/41 | €5,535 | €7,757 | +€2,221 | +40.1% |
| Trade receivables | 40 | €5,535 | €7,757 | +€2,221 | +40.1% |
| Cash at bank and in hand | 54/58 | €56,834 | €43,838 | -€12,996 | -22.9% |
| Total equity and liabilities | 10/49 | €62,720 | €54,649 | -€8,071 | -12.9% |
| Equity | 10/15 | €45,620 | €39,812 | -€5,808 | -12.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,620 | €36,812 | -€5,808 | -13.6% |
| Amounts payable | 17/49 | €17,100 | €14,837 | -€2,263 | -13.2% |
| Amounts payable within one year | 42/48 | €17,100 | €14,837 | -€2,263 | -13.2% |
| Trade debts | 44 | €2,888 | €786 | -€2,102 | -72.8% |
| Suppliers | 440/4 | €2,888 | €786 | -€2,102 | -72.8% |
| Taxes, remuneration and social security | 45 | €14,212 | €6,051 | -€8,161 | -57.4% |
| Taxes | 450/3 | €13,908 | €6,050 | -€7,858 | -56.5% |
| Remuneration and social security | 454/9 | €304 | €2 | -€302 | -99.5% |
| Other amounts payable | 47/48 | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €404 | +€404 | |
| Other operating charges | 640/8 | €31 | €387 | +€357 | +1,163% |
| Gross operating margin | 9900 | €42,070 | €7,353 | -€34,717 | -82.5% |
| Operating profit (loss) | 9901 | €42,039 | €6,562 | -€35,477 | -84.4% |
| Financial income | 75/76B | €20 | €134 | +€114 | +584% |
| Recurring financial income | 75 | €20 | €134 | +€114 | +584% |
| Financial charges | 65/66B | €324 | €252 | -€71 | -22.0% |
| Recurring financial charges | 65 | €324 | €252 | -€71 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €41,735 | €6,444 | -€35,292 | -84.6% |
| Income taxes | 67/77 | €11,030 | €2,252 | -€8,779 | -79.6% |
| Profit (loss) for the period | 9904 | €30,705 | €4,192 | -€26,513 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,705 | €4,192 | -€26,513 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.