BE-ONE: 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-ONE
Largest movements
- Receivables within one year -€570,518
down €570,518 (-99.1%), from €575,423 to €4,904
- Cash +€394,920
up €394,920 (+1525.8%), from €25,882 to €420,803
mainly Receivables within one year (+€570,518) and Net result for the year (+€30,193)
- Current investments +€126,551
up €126,551 (+16.9%), from €747,135 to €873,685
- Tax, wage and social debts -€55,180
no longer reported in 2025 (was €55,180)
- Financial income -€580,146
down €580,146 (-96.3%), from €602,211 to €22,066
- Taxes -€54,003
down €54,003 (-82.3%), from €65,635 to €11,632
- Gross operating margin -€16,985
down €16,985 (-41.8%), from €40,591 to €23,606
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 | €1,923,385 | €1,871,450 | -€51,935 | -2.7% |
| Fixed assets | 21/28 | €573,486 | €570,596 | -€2,890 | -0.5% |
| Tangible fixed assets | 22/27 | €20,423 | €17,533 | -€2,890 | -14.2% |
| Land and buildings | 22 | €20,423 | €17,533 | -€2,890 | -14.2% |
| Financial fixed assets | 28 | €553,063 | €553,063 | = | 0.0% |
| Current assets | 29/58 | €1,349,899 | €1,300,854 | -€49,045 | -3.6% |
| Amounts receivable within one year | 40/41 | €575,423 | €4,904 | -€570,518 | -99.1% |
| Other amounts receivable | 41 | €575,423 | €4,904 | -€570,518 | -99.1% |
| Current investments | 50/53 | €747,135 | €873,685 | +€126,551 | +16.9% |
| Cash at bank and in hand | 54/58 | €25,882 | €420,803 | +€394,920 | +1525.8% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,462 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €1,923,385 | €1,871,450 | -€51,935 | -2.7% |
| Equity | 10/15 | €1,861,163 | €1,855,818 | -€5,345 | -0.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,842,613 | €1,837,268 | -€5,345 | -0.3% |
| Distributable reserves | 133 | €1,842,613 | €1,837,268 | -€5,345 | -0.3% |
| Amounts payable | 17/49 | €62,223 | €15,632 | -€46,591 | -74.9% |
| Amounts payable within one year | 42/48 | €56,293 | €9,701 | -€46,593 | -82.8% |
| Financial debts | 43 | - | €867 | +€867 | |
| Credit institutions | 430/8 | - | €867 | +€867 | |
| Trade debts | 44 | €1,113 | - | -€1,113 | |
| Suppliers | 440/4 | €1,113 | - | -€1,113 | |
| Taxes, remuneration and social security | 45 | €55,180 | - | -€55,180 | |
| Taxes | 450/3 | €55,180 | - | -€55,180 | |
| Other amounts payable | 47/48 | - | €8,834 | +€8,834 | |
| Accrued charges and deferred income | 492/3 | €5,929 | €5,931 | +€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,890 | €2,890 | = | 0.0% |
| Other operating charges | 640/8 | €928 | €692 | -€236 | -25.4% |
| Gross operating margin | 9900 | €40,591 | €23,606 | -€16,985 | -41.8% |
| Operating profit (loss) | 9901 | €36,773 | €20,024 | -€16,749 | -45.5% |
| Financial income | 75/76B | €602,211 | €22,066 | -€580,146 | -96.3% |
| Recurring financial income | 75 | €602,211 | €22,066 | -€580,146 | -96.3% |
| Financial charges | 65/66B | €248 | €265 | +€17 | +6.7% |
| Recurring financial charges | 65 | €248 | €265 | +€17 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €638,736 | €41,825 | -€596,911 | -93.5% |
| Income taxes | 67/77 | €65,635 | €11,632 | -€54,003 | -82.3% |
| Profit (loss) for the period | 9904 | €573,101 | €30,193 | -€542,908 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €573,101 | €30,193 | -€542,908 | -94.7% |
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 8 October 2026 via checked.be.