be'oPe: 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'oPe
Largest movements
- Cash +€27,872
up €27,872 (+129.1%), from €21,596 to €49,467
mainly Net result for the year (+€65,317) and Depreciation (+€8,959)
- Receivables within one year +€18,758
up €18,758 (+190.0%), from €9,875 to €28,632
of which Trade receivables: +€17,297
- Tangible fixed assets -€3,871
down €3,871 (-13.8%), from €27,976 to €24,105
of which Furniture and vehicles: -€3,492
- Profit (loss) carried forward +€65,317
up €65,317 (+465.9%), from €14,019 to €79,336
- Debts after one year -€11,629
no longer reported in 2025 (was €11,629)
- Current portion of long-term debt -€8,267
no longer reported in 2025 (was €8,267)
- Other debts -€7,507
down €7,507 (-60.9%), from €12,329 to €4,822
- Tax, wage and social debts +€3,386
up €3,386 (+57.7%), from €5,871 to €9,257
of which Taxes: +€5,994
- Gross operating margin +€66,289
up €66,289 (+236.7%), from €28,010 to €94,299
- Taxes +€13,621
up €13,621 (+275.1%), from €4,951 to €18,572
- Depreciation +€2,387
up €2,387 (+36.3%), from €6,572 to €8,959
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 | €59,905 | €103,355 | +€43,450 | +72.5% |
| Fixed assets | 21/28 | €27,976 | €24,105 | -€3,871 | -13.8% |
| Tangible fixed assets | 22/27 | €27,976 | €24,105 | -€3,871 | -13.8% |
| Plant, machinery and equipment | 23 | €851 | €472 | -€379 | -44.5% |
| Furniture and vehicles | 24 | €27,125 | €23,633 | -€3,492 | -12.9% |
| Current assets | 29/58 | €31,929 | €79,250 | +€47,321 | +148.2% |
| Amounts receivable within one year | 40/41 | €9,875 | €28,632 | +€18,758 | +190.0% |
| Trade receivables | 40 | €7,125 | €24,422 | +€17,297 | +242.8% |
| Other amounts receivable | 41 | €2,749 | €4,211 | +€1,461 | +53.1% |
| Cash at bank and in hand | 54/58 | €21,596 | €49,467 | +€27,872 | +129.1% |
| Deferred charges and accrued income | 490/1 | €459 | €1,150 | +€691 | +150.7% |
| Total equity and liabilities | 10/49 | €59,905 | €103,355 | +€43,450 | +72.5% |
| Equity | 10/15 | €16,119 | €81,436 | +€65,317 | +405.2% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,019 | €79,336 | +€65,317 | +465.9% |
| Amounts payable | 17/49 | €43,786 | €21,919 | -€21,867 | -49.9% |
| Amounts payable after more than one year | 17 | €11,629 | - | -€11,629 | |
| Financial debts | 170/4 | €11,629 | - | -€11,629 | |
| Amounts payable within one year | 42/48 | €32,138 | €21,919 | -€10,220 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €8,267 | - | -€8,267 | |
| Trade debts | 44 | €5,671 | €7,839 | +€2,168 | +38.2% |
| Suppliers | 440/4 | €5,671 | €5,551 | -€120 | -2.1% |
| Bills of exchange payable | 441 | - | €2,289 | +€2,289 | |
| Taxes, remuneration and social security | 45 | €5,871 | €9,257 | +€3,386 | +57.7% |
| Taxes | 450/3 | €3,264 | €9,257 | +€5,994 | +183.6% |
| Remuneration and social security | 454/9 | €2,607 | - | -€2,607 | |
| Other amounts payable | 47/48 | €12,329 | €4,822 | -€7,507 | -60.9% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,572 | €8,959 | +€2,387 | +36.3% |
| Other operating charges | 640/8 | €918 | €657 | -€261 | -28.4% |
| Gross operating margin | 9900 | €28,010 | €94,299 | +€66,289 | +236.7% |
| Operating profit (loss) | 9901 | €20,520 | €84,683 | +€64,163 | +312.7% |
| Financial income | 75/76B | €0 | €112 | +€112 | +279950.0% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +279950.0% |
| Financial charges | 65/66B | €717 | €906 | +€189 | +26.3% |
| Recurring financial charges | 65 | €717 | €906 | +€189 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €19,803 | €83,889 | +€64,086 | +323.6% |
| Income taxes | 67/77 | €4,951 | €18,572 | +€13,621 | +275.1% |
| Profit (loss) for the period | 9904 | €14,852 | €65,317 | +€50,465 | +339.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,852 | €65,317 | +€50,465 | +339.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.