BE ONE COMMUNICATION Ltd: 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 ONE COMMUNICATION Ltd
Largest movements
- Current assets +€117,491
up €117,491 (+43.0%), from €273,536 to €391,027
of which Receivables within one year: +€75,089
- Financial fixed assets -€14,176
down €14,176 (-47.8%), from €29,653 to €15,477
- Tangible fixed assets -€6,867
down €6,867 (-20.7%), from €33,103 to €26,236
- Debts within one year +€128,509
up €128,509 (+89.3%), from €143,926 to €272,435
of which Trade debts: +€92,545
- Provisions -€40,000
no longer reported in 2017 (was €40,000)
- Profit (loss) carried forward +€5,354
up €5,354 (+5.3%), from €100,935 to €106,289
- Turnover -€1.8m
no longer reported in 2017 (was €1.8m)
- Staff costs +€497,115
new in 2017: €497,115
- Taxes +€121,115
new in 2017: €121,115
- Gross operating margin -€56,323
down €56,323 (-8.4%), from €671,991 to €615,668
- Provisions -€40,000
new in 2017: -€40,000
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,370 | €435,231 | +€93,861 | +27.5% |
| Fixed assets | 21/28 | €67,833 | €44,204 | -€23,629 | -34.8% |
| Intangible fixed assets | 21 | €5,078 | €2,491 | -€2,587 | -50.9% |
| Tangible fixed assets | 22/27 | €33,103 | €26,236 | -€6,867 | -20.7% |
| Land and buildings | 22 | - | €1,941 | +€1,941 | |
| Plant, machinery and equipment | 23 | - | €1,163 | +€1,163 | |
| Furniture and vehicles | 24 | - | €23,132 | +€23,132 | |
| Financial fixed assets | 28 | €29,653 | €15,477 | -€14,176 | -47.8% |
| Current assets | 29/58 | €273,536 | €391,027 | +€117,491 | +43.0% |
| Stocks and contracts in progress | 3 | €21,814 | €33,393 | +€11,579 | +53.1% |
| Stocks | 30/36 | - | €33,393 | +€33,393 | |
| Amounts receivable within one year | 40/41 | €144,871 | €219,960 | +€75,089 | +51.8% |
| Trade receivables | 40 | - | €196,943 | +€196,943 | |
| Other amounts receivable | 41 | - | €23,017 | +€23,017 | |
| Cash at bank and in hand | 54/58 | €100,727 | €136,565 | +€35,838 | +35.6% |
| Deferred charges and accrued income | 490/1 | - | €1,109 | +€1,109 | |
| Total equity and liabilities | 10/49 | €341,370 | €435,232 | +€93,862 | +27.5% |
| Equity | 10/15 | €157,443 | €162,797 | +€5,354 | +3.4% |
| Contributions | 10/11 | €1,130 | €1,130 | = | 0.0% |
| Capital | 10 | - | €1,130 | +€1,130 | |
| Issued capital | 100 | - | €1,130 | +€1,130 | |
| Reserves | 13 | €55,378 | €55,378 | +€0 | 0.0% |
| Legal reserve | 130 | - | €113 | +€113 | |
| Distributable reserves | 133 | - | €55,265 | +€55,265 | |
| Profit (loss) carried forward | 14 | €100,935 | €106,289 | +€5,354 | +5.3% |
| Provisions and deferred taxes | 16 | €40,000 | - | -€40,000 | |
| Amounts payable | 17/49 | €143,926 | €272,435 | +€128,509 | +89.3% |
| Amounts payable within one year | 42/48 | €143,926 | €272,435 | +€128,509 | +89.3% |
| Trade debts | 44 | €86,051 | €178,596 | +€92,545 | +107.5% |
| Suppliers | 440/4 | - | €178,596 | +€178,596 | |
| Taxes, remuneration and social security | 45 | - | €89,033 | +€89,033 | |
| Taxes | 450/3 | - | €25,160 | +€25,160 | |
| Remuneration and social security | 454/9 | - | €63,873 | +€63,873 | |
| Other amounts payable | 47/48 | - | €4,806 | +€4,806 | |
| Turnover | 70 | €1,799,756 | - | -€1.8m | |
| Non-recurring operating income | 76A | - | €1,004 | +€1,004 | |
| Remuneration, social security and pensions | 62 | - | €497,115 | +€497,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,950 | €17,096 | -€854 | -4.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€40,000 | -€40,000 | |
| Other operating charges | 640/8 | - | €2,339 | +€2,339 | |
| Non-recurring operating charges | 66A | - | €8,752 | +€8,752 | |
| Gross operating margin | 9900 | €671,991 | €615,668 | -€56,323 | -8.4% |
| Operating profit (loss) | 9901 | €15,952 | €130,366 | +€114,414 | +717.2% |
| Financial income | 75/76B | - | €637 | +€637 | |
| Recurring financial income | 75 | €435 | €637 | +€202 | +46.4% |
| Financial charges | 65/66B | - | €4,535 | +€4,535 | |
| Recurring financial charges | 65 | €3,534 | €4,535 | +€1,001 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €47,993 | €126,468 | +€78,475 | +163.5% |
| Income taxes | 67/77 | - | €121,115 | +€121,115 | |
| Profit (loss) for the period | 9904 | €47,993 | €5,353 | -€42,640 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,993 | €5,353 | -€42,640 | -88.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.