BE OR VERT: 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 OR VERT
Largest movements
- Cash -€9,087
down €9,087 (-34.8%), from €26,100 to €17,013
mainly Net result for the year (-€15,285)
- Receivables within one year -€2,943
down €2,943 (-82.8%), from €3,556 to €613
of which Other amounts receivable: -€1,842
- Deferred charges and accrued income -€554
down €554 (-38.3%), from €1,448 to €894
- Profit (loss) carried forward -€15,285
down €15,285 (-236.7%), from -€6,458 to -€21,743
- Tax, wage and social debts +€1,528
up €1,528 (+336.1%), from €455 to €1,983
of which Taxes: +€1,028
- Other debts +€1,019
up €1,019 (+5.8%), from €17,647 to €18,666
- Gross operating margin -€15,414
down €15,414, from €5,535 to -€9,879
- Other operating charges -€1,626
down €1,626 (-39.2%), from €4,152 to €2,526
- Financial charges +€448
up €448 (+24.0%), from €1,862 to €2,310
- Taxes +€115
up €115 (+25.4%), from €455 to €570
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 | €31,823 | €19,240 | -€12,584 | -39.5% |
| Fixed assets | 21/28 | €720 | €720 | = | 0.0% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €31,103 | €18,520 | -€12,584 | -40.5% |
| Amounts receivable within one year | 40/41 | €3,556 | €613 | -€2,943 | -82.8% |
| Trade receivables | 40 | €1,714 | €613 | -€1,101 | -64.3% |
| Other amounts receivable | 41 | €1,842 | - | -€1,842 | |
| Cash at bank and in hand | 54/58 | €26,100 | €17,013 | -€9,087 | -34.8% |
| Deferred charges and accrued income | 490/1 | €1,448 | €894 | -€554 | -38.3% |
| Total equity and liabilities | 10/49 | €31,823 | €19,240 | -€12,584 | -39.5% |
| Equity | 10/15 | €12,142 | -€3,143 | -€15,285 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,458 | -€21,743 | -€15,285 | -236.7% |
| Amounts payable | 17/49 | €19,682 | €22,383 | +€2,702 | +13.7% |
| Amounts payable within one year | 42/48 | €19,682 | €22,383 | +€2,702 | +13.7% |
| Trade debts | 44 | €1,580 | €1,734 | +€154 | +9.8% |
| Suppliers | 440/4 | €1,580 | €1,734 | +€154 | +9.8% |
| Taxes, remuneration and social security | 45 | €455 | €1,983 | +€1,528 | +336.1% |
| Taxes | 450/3 | €455 | €1,483 | +€1,028 | +226.1% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €17,647 | €18,666 | +€1,019 | +5.8% |
| Other operating charges | 640/8 | €4,152 | €2,526 | -€1,626 | -39.2% |
| Gross operating margin | 9900 | €5,535 | -€9,879 | -€15,414 | |
| Operating profit (loss) | 9901 | €1,382 | -€12,405 | -€13,788 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €1,862 | €2,310 | +€448 | +24.0% |
| Recurring financial charges | 65 | €1,862 | €2,310 | +€448 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€476 | -€14,715 | -€14,239 | -2992.5% |
| Income taxes | 67/77 | €455 | €570 | +€115 | +25.4% |
| Profit (loss) for the period | 9904 | -€931 | -€15,285 | -€14,355 | -1542.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€931 | -€15,285 | -€14,355 | -1542.7% |
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 3 October 2026 via checked.be.