BE Platform: 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 Platform
Largest movements
- Receivables within one year +€108,904
up €108,904 (+157.4%), from €69,194 to €178,098
of which Trade receivables: +€140,643
- Cash +€48,121
up €48,121 (+35.4%), from €135,974 to €184,095
mainly Net result for the year (+€118,380) and Other debts (+€36,585)
- Tangible fixed assets -€24,108
down €24,108 (-15.1%), from €159,389 to €135,281
- Profit (loss) carried forward +€81,795
up €81,795 (+38.7%), from €211,555 to €293,350
- Other debts +€36,585
up €36,585, from €0 to €36,585
- Trade debts +€14,798
up €14,798 (+146.1%), from €10,129 to €24,927
- Tax, wage and social debts +€14,159
up €14,159 (+96.2%), from €14,710 to €28,869
- Debts after one year -€11,403
down €11,403 (-10.3%), from €110,901 to €99,499
- Gross operating margin +€77,648
up €77,648 (+76.0%), from €102,124 to €179,772
- Taxes +€18,511
up €18,511 (+120.0%), from €15,420 to €33,931
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 | €366,363 | €500,147 | +€133,784 | +36.5% |
| Fixed assets | 21/28 | €159,389 | €135,281 | -€24,108 | -15.1% |
| Tangible fixed assets | 22/27 | €159,389 | €135,281 | -€24,108 | -15.1% |
| Land and buildings | 22 | €124,530 | €118,474 | -€6,056 | -4.9% |
| Furniture and vehicles | 24 | €16,928 | €5,785 | -€11,143 | -65.8% |
| Other tangible fixed assets | 26 | €17,930 | €11,022 | -€6,909 | -38.5% |
| Current assets | 29/58 | €206,974 | €364,866 | +€157,892 | +76.3% |
| Amounts receivable within one year | 40/41 | €69,194 | €178,098 | +€108,904 | +157.4% |
| Trade receivables | 40 | €27,364 | €168,008 | +€140,643 | +514.0% |
| Other amounts receivable | 41 | €41,829 | €10,090 | -€31,739 | -75.9% |
| Cash at bank and in hand | 54/58 | €135,974 | €184,095 | +€48,121 | +35.4% |
| Deferred charges and accrued income | 490/1 | €1,806 | €2,673 | +€867 | +48.0% |
| Total equity and liabilities | 10/49 | €366,363 | €500,147 | +€133,784 | +36.5% |
| Equity | 10/15 | €216,555 | €298,350 | +€81,795 | +37.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,555 | €293,350 | +€81,795 | +38.7% |
| Amounts payable | 17/49 | €149,807 | €201,797 | +€51,989 | +34.7% |
| Amounts payable after more than one year | 17 | €110,901 | €99,499 | -€11,403 | -10.3% |
| Financial debts | 170/4 | €110,901 | €99,499 | -€11,403 | -10.3% |
| Amounts payable within one year | 42/48 | €38,906 | €102,298 | +€63,392 | +162.9% |
| Current portion of amounts payable after more than one year | 42 | €14,047 | €11,916 | -€2,131 | -15.2% |
| Financial debts | 43 | €20 | €0 | -€20 | -100.0% |
| Credit institutions | 430/8 | €20 | €0 | -€20 | -100.0% |
| Trade debts | 44 | €10,129 | €24,927 | +€14,798 | +146.1% |
| Suppliers | 440/4 | €10,129 | €24,927 | +€14,798 | +146.1% |
| Taxes, remuneration and social security | 45 | €14,710 | €28,869 | +€14,159 | +96.2% |
| Taxes | 450/3 | €14,710 | €28,869 | +€14,159 | +96.2% |
| Other amounts payable | 47/48 | €0 | €36,585 | +€36,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,339 | €24,108 | -€231 | -0.9% |
| Other operating charges | 640/8 | €1,326 | €1,299 | -€27 | -2.1% |
| Gross operating margin | 9900 | €102,124 | €179,772 | +€77,648 | +76.0% |
| Operating profit (loss) | 9901 | €76,459 | €154,365 | +€77,906 | +101.9% |
| Financial income | 75/76B | €2,899 | €1,286 | -€1,613 | -55.6% |
| Recurring financial income | 75 | €966 | €1,286 | +€320 | +33.1% |
| Non-recurring financial income | 76B | €1,933 | €0 | -€1,933 | -100.0% |
| Financial charges | 65/66B | €2,836 | €3,341 | +€505 | +17.8% |
| Recurring financial charges | 65 | €2,836 | €3,341 | +€505 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €76,522 | €152,311 | +€75,789 | +99.0% |
| Income taxes | 67/77 | €15,420 | €33,931 | +€18,511 | +120.0% |
| Profit (loss) for the period | 9904 | €61,102 | €118,380 | +€57,278 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,102 | €118,380 | +€57,278 | +93.7% |
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 28 September 2026 via checked.be.