BE PARTNER: 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 PARTNER
Largest movements
- Cash +€9,232
up €9,232 (+93.3%), from €9,897 to €19,129
mainly Other debts (+€13,635) and Tax, wage and social debts (+€2,267)
- Receivables within one year +€2,947
up €2,947 (+31.0%), from €9,519 to €12,466
of which Trade receivables: +€4,156
- Other debts +€13,635
up €13,635 (+101.2%), from €13,472 to €27,107
- Trade debts -€4,179
down €4,179 (-86.7%), from €4,818 to €639
- Tax, wage and social debts +€2,267
new in 2025: €2,267
- Profit (loss) carried forward +€440
up €440 (+4.1%), from -€10,743 to -€10,303
- Financial charges -€559
down €559 (-12.7%), from €4,386 to €3,827
- Depreciation +€404
up €404 (+205.0%), from €197 to €601
- Gross operating margin -€215
down €215 (-3.1%), from €6,934 to €6,719
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 | €24,500 | €36,776 | +€12,276 | +50.1% |
| Fixed assets | 21/28 | €3,280 | €3,570 | +€291 | +8.9% |
| Tangible fixed assets | 22/27 | €3,252 | €3,543 | +€291 | +8.9% |
| Furniture and vehicles | 24 | €71 | €716 | +€645 | +906.7% |
| Other tangible fixed assets | 26 | €3,181 | €2,827 | -€354 | -11.1% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €21,220 | €33,206 | +€11,986 | +56.5% |
| Amounts receivable within one year | 40/41 | €9,519 | €12,466 | +€2,947 | +31.0% |
| Trade receivables | 40 | €8,000 | €12,156 | +€4,156 | +52.0% |
| Other amounts receivable | 41 | €1,519 | €310 | -€1,209 | -79.6% |
| Cash at bank and in hand | 54/58 | €9,897 | €19,129 | +€9,232 | +93.3% |
| Deferred charges and accrued income | 490/1 | €1,804 | €1,610 | -€194 | -10.7% |
| Total equity and liabilities | 10/49 | €24,500 | €36,776 | +€12,276 | +50.1% |
| Equity | 10/15 | €6,017 | €6,457 | +€440 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,360 | €4,360 | = | 0.0% |
| Distributable reserves | 133 | €4,360 | €4,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,743 | -€10,303 | +€440 | +4.1% |
| Amounts payable | 17/49 | €18,482 | €30,319 | +€11,837 | +64.0% |
| Amounts payable within one year | 42/48 | €18,290 | €30,013 | +€11,723 | +64.1% |
| Trade debts | 44 | €4,818 | €639 | -€4,179 | -86.7% |
| Suppliers | 440/4 | €4,818 | €639 | -€4,179 | -86.7% |
| Taxes, remuneration and social security | 45 | - | €2,267 | +€2,267 | |
| Taxes | 450/3 | - | €2,267 | +€2,267 | |
| Other amounts payable | 47/48 | €13,472 | €27,107 | +€13,635 | +101.2% |
| Accrued charges and deferred income | 492/3 | €192 | €306 | +€113 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €601 | +€404 | +205.0% |
| Other operating charges | 640/8 | €1,177 | €1,163 | -€15 | -1.2% |
| Gross operating margin | 9900 | €6,934 | €6,719 | -€215 | -3.1% |
| Operating profit (loss) | 9901 | €5,560 | €4,956 | -€604 | -10.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €4,386 | €3,827 | -€559 | -12.7% |
| Recurring financial charges | 65 | €4,386 | €3,827 | -€559 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €1,176 | €1,129 | -€46 | -3.9% |
| Income taxes | 67/77 | €750 | €690 | -€60 | -8.0% |
| Profit (loss) for the period | 9904 | €426 | €440 | +€14 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €426 | €440 | +€14 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.