Be-Plan: 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-Plan
Largest movements
- Receivables within one year +€70,180
up €70,180 (+127%), from €55,080 to €125,260
of which Trade receivables: +€70,180
- Cash +€31,296
up €31,296 (+168%), from €18,602 to €49,898
mainly Net result for the year (+€112,544) and Depreciation (+€18,321)
- Deferred charges and accrued income -€16,777
down €16,777 (-95.2%), from €17,631 to €854
- Intangible fixed assets -€9,260
down €9,260 (-63.0%), from €14,689 to €5,429
- Tangible fixed assets -€5,584
down €5,584 (-36.9%), from €15,146 to €9,563
of which Leasing and similar rights: -€6,610
- Profit (loss) carried forward +€112,544
up €112,544 (+10.9%), from -€1.0m to -€920,133
- Debts after one year -€50,400
down €50,400 (-12.5%), from €402,208 to €351,808
- Trade debts +€6,311
up €6,311 (+2,092%), from €302 to €6,612
- Financial charges +€1.9m
up €1.9m, from -€1.9m to €2,327
of which Non-recurring financial charges: +€1.9m
- Gross operating margin +€26,711
up €26,711 (+24.5%), from €108,999 to €135,709
- Taxes -€5,372
down €5,372 (-92.3%), from €5,821 to €449
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 | €154,720 | €224,576 | +€69,856 | +45.1% |
| Fixed assets | 21/28 | €63,407 | €48,563 | -€14,844 | -23.4% |
| Intangible fixed assets | 21 | €14,689 | €5,429 | -€9,260 | -63.0% |
| Tangible fixed assets | 22/27 | €15,146 | €9,563 | -€5,584 | -36.9% |
| Furniture and vehicles | 24 | €3,375 | €4,401 | +€1,026 | +30.4% |
| Leasing and similar rights | 25 | €11,771 | €5,161 | -€6,610 | -56.2% |
| Financial fixed assets | 28 | €33,572 | €33,572 | = | 0.0% |
| Current assets | 29/58 | €91,313 | €176,013 | +€84,699 | +92.8% |
| Amounts receivable within one year | 40/41 | €55,080 | €125,260 | +€70,180 | +127% |
| Trade receivables | 40 | €35,080 | €105,260 | +€70,180 | +200% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,602 | €49,898 | +€31,296 | +168% |
| Deferred charges and accrued income | 490/1 | €17,631 | €854 | -€16,777 | -95.2% |
| Total equity and liabilities | 10/49 | €154,720 | €224,576 | +€69,856 | +45.1% |
| Equity | 10/15 | -€272,149 | -€159,605 | +€112,544 | +41.4% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | €280,000 | = | 0.0% |
| Issued capital | 100 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €480,528 | €480,528 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,000 | €28,000 | = | 0.0% |
| Legal reserve | 130 | €28,000 | €28,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €421,528 | €421,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,032,677 | -€920,133 | +€112,544 | +10.9% |
| Amounts payable | 17/49 | €426,870 | €384,181 | -€42,688 | -10.0% |
| Amounts payable after more than one year | 17 | €402,208 | €351,808 | -€50,400 | -12.5% |
| Financial debts | 170/4 | €402,208 | €351,808 | -€50,400 | -12.5% |
| Amounts payable within one year | 42/48 | €24,661 | €32,373 | +€7,712 | +31.3% |
| Trade debts | 44 | €302 | €6,612 | +€6,311 | +2,092% |
| Suppliers | 440/4 | €302 | €6,612 | +€6,311 | +2,092% |
| Taxes, remuneration and social security | 45 | €10,991 | €13,137 | +€2,145 | +19.5% |
| Taxes | 450/3 | €10,991 | €13,137 | +€2,145 | +19.5% |
| Other amounts payable | 47/48 | €13,368 | €12,624 | -€744 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,808 | €18,321 | -€487 | -2.6% |
| Other operating charges | 640/8 | €1,543 | €2,396 | +€854 | +55.3% |
| Non-recurring operating charges | 66A | €1,887,943 | €0 | -€1.9m | -100% |
| Gross operating margin | 9900 | €108,999 | €135,709 | +€26,711 | +24.5% |
| Operating profit (loss) | 9901 | -€1,799,296 | €114,992 | +€1.9m | |
| Financial income | 75/76B | - | €328 | +€328 | |
| Recurring financial income | 75 | - | €328 | +€328 | |
| Financial charges | 65/66B | -€1,887,314 | €2,327 | +€1.9m | |
| Recurring financial charges | 65 | -€34,203 | €2,327 | +€36,530 | |
| Non-recurring financial charges | 66B | -€1,853,111 | - | +€1.9m | |
| Profit (loss) for the period before taxes | 9903 | €88,019 | €112,993 | +€24,974 | +28.4% |
| Income taxes | 67/77 | €5,821 | €449 | -€5,372 | -92.3% |
| Profit (loss) for the period | 9904 | €82,198 | €112,544 | +€30,346 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,198 | €112,544 | +€30,346 | +36.9% |
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 16 October 2026 via checked.be.