BE-OO-KAY: 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-OO-KAY
Largest movements
- Intangible fixed assets -€7,345
no longer reported in 2025 (was €7,345)
- Receivables within one year +€276
up €276 (+736%), from €38 to €313
- Formation expenses -€147
no longer reported in 2025 (was €147)
- Profit (loss) carried forward -€9,170
down €9,170 (-9.1%), from -€100,719 to -€109,890
- Debts after one year +€2,650
up €2,650 (+2.7%), from €96,472 to €99,122
- Trade debts -€637
down €637 (-95.5%), from €667 to €30
- Depreciation +€1,382
up €1,382 (+22.6%), from €6,110 to €7,492
- Gross operating margin +€851
up €851 (+44.5%), from -€1,911 to -€1,060
- Financial income -€314
no longer reported in 2025 (was €314)
- Other operating charges -€246
down €246 (-31.0%), from €795 to €548
- Financial charges -€116
down €116 (-62.3%), from €186 to €70
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 | €7,573 | €416 | -€7,157 | -94.5% |
| Formation expenses | 20 | €147 | - | -€147 | |
| Fixed assets | 21/28 | €7,345 | - | -€7,345 | |
| Intangible fixed assets | 21 | €7,345 | - | -€7,345 | |
| Current assets | 29/58 | €81 | €416 | +€335 | +415% |
| Amounts receivable within one year | 40/41 | €38 | €313 | +€276 | +736% |
| Other amounts receivable | 41 | €38 | €313 | +€276 | +736% |
| Cash at bank and in hand | 54/58 | €43 | €102 | +€59 | +136% |
| Total equity and liabilities | 10/49 | €7,573 | €416 | -€7,157 | -94.5% |
| Equity | 10/15 | -€90,719 | -€99,890 | -€9,170 | -10.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,719 | -€109,890 | -€9,170 | -9.1% |
| Amounts payable | 17/49 | €98,292 | €100,305 | +€2,013 | +2.0% |
| Amounts payable after more than one year | 17 | €96,472 | €99,122 | +€2,650 | +2.7% |
| Financial debts | 170/4 | €96,472 | €99,122 | +€2,650 | +2.7% |
| Amounts payable within one year | 42/48 | €1,820 | €1,183 | -€637 | -35.0% |
| Trade debts | 44 | €667 | €30 | -€637 | -95.5% |
| Suppliers | 440/4 | €667 | €30 | -€637 | -95.5% |
| Other amounts payable | 47/48 | €1,153 | €1,153 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,110 | €7,492 | +€1,382 | +22.6% |
| Other operating charges | 640/8 | €795 | €548 | -€246 | -31.0% |
| Gross operating margin | 9900 | -€1,911 | -€1,060 | +€851 | +44.5% |
| Operating profit (loss) | 9901 | -€8,816 | -€9,100 | -€284 | -3.2% |
| Financial income | 75/76B | €314 | - | -€314 | |
| Recurring financial income | 75 | €314 | - | -€314 | |
| Financial charges | 65/66B | €186 | €70 | -€116 | -62.3% |
| Recurring financial charges | 65 | €186 | €70 | -€116 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,687 | -€9,170 | -€483 | -5.6% |
| Profit (loss) for the period | 9904 | -€8,687 | -€9,170 | -€483 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,687 | -€9,170 | -€483 | -5.6% |
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 23 October 2026 via checked.be.