Be-Progress: 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-Progress
Largest movements
- Receivables within one year -€22,597
down €22,597 (-95.0%), from €23,789 to €1,192
of which Other amounts receivable: -€13,181
- Tangible fixed assets -€22,069
down €22,069 (-38.2%), from €57,715 to €35,647
of which Leasing and similar rights: -€16,267
- Cash +€7,402
up €7,402 (+25.2%), from €29,428 to €36,830
- Profit (loss) carried forward -€28,032
down €28,032 (-92.5%), from €30,297 to €2,265
- Tax, wage and social debts -€24,679
down €24,679 (-78.2%), from €31,577 to €6,897
- Reserves +€20,000
new in 2025: €20,000
- Debts after one year -€16,341
down €16,341 (-48.6%), from €33,632 to €17,292
- Other debts +€8,787
new in 2025: €8,787
- Depreciation +€7,817
up €7,817 (+243%), from €3,218 to €11,034
- Gross operating margin +€7,565
up €7,565 (+38.8%), from -€19,476 to -€11,911
- Financial charges +€2,519
up €2,519 (+664%), from €380 to €2,899
- Taxes +€849
up €849 (+1,274%), from €67 to €915
- Financial income -€378
down €378 (-73.7%), from €512 to €134
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,125 | €75,497 | -€37,628 | -33.3% |
| Fixed assets | 21/28 | €57,715 | €35,647 | -€22,069 | -38.2% |
| Tangible fixed assets | 22/27 | €57,715 | €35,647 | -€22,069 | -38.2% |
| Land and buildings | 22 | €13,938 | €10,292 | -€3,646 | -26.2% |
| Furniture and vehicles | 24 | €3,109 | €953 | -€2,156 | -69.3% |
| Leasing and similar rights | 25 | €40,668 | €24,401 | -€16,267 | -40.0% |
| Current assets | 29/58 | €55,410 | €39,851 | -€15,559 | -28.1% |
| Amounts receivable within one year | 40/41 | €23,789 | €1,192 | -€22,597 | -95.0% |
| Trade receivables | 40 | €9,416 | - | -€9,416 | |
| Other amounts receivable | 41 | €14,373 | €1,192 | -€13,181 | -91.7% |
| Cash at bank and in hand | 54/58 | €29,428 | €36,830 | +€7,402 | +25.2% |
| Deferred charges and accrued income | 490/1 | €2,193 | €1,828 | -€364 | -16.6% |
| Total equity and liabilities | 10/49 | €113,125 | €75,497 | -€37,628 | -33.3% |
| Equity | 10/15 | €38,357 | €30,325 | -€8,032 | -20.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €30,297 | €2,265 | -€28,032 | -92.5% |
| Amounts payable | 17/49 | €74,768 | €45,172 | -€29,596 | -39.6% |
| Amounts payable after more than one year | 17 | €33,632 | €17,292 | -€16,341 | -48.6% |
| Financial debts | 170/4 | €33,632 | €17,292 | -€16,341 | -48.6% |
| Amounts payable within one year | 42/48 | €41,136 | €27,881 | -€13,256 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €7,036 | €8,141 | +€1,105 | +15.7% |
| Trade debts | 44 | €2,524 | €4,055 | +€1,531 | +60.7% |
| Suppliers | 440/4 | €2,524 | €4,055 | +€1,531 | +60.7% |
| Taxes, remuneration and social security | 45 | €31,577 | €6,897 | -€24,679 | -78.2% |
| Taxes | 450/3 | €31,577 | €6,897 | -€24,679 | -78.2% |
| Other amounts payable | 47/48 | - | €8,787 | +€8,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,218 | €11,034 | +€7,817 | +243% |
| Other operating charges | 640/8 | €1,157 | €1,419 | +€262 | +22.6% |
| Gross operating margin | 9900 | -€19,476 | -€11,911 | +€7,565 | +38.8% |
| Operating profit (loss) | 9901 | -€23,850 | -€24,364 | -€513 | -2.2% |
| Financial income | 75/76B | €512 | €134 | -€378 | -73.7% |
| Recurring financial income | 75 | €512 | €134 | -€378 | -73.7% |
| Financial charges | 65/66B | €380 | €2,899 | +€2,519 | +664% |
| Recurring financial charges | 65 | €380 | €2,899 | +€2,519 | +664% |
| Profit (loss) for the period before taxes | 9903 | -€23,718 | -€27,128 | -€3,410 | -14.4% |
| Income taxes | 67/77 | €67 | €915 | +€849 | +1,274% |
| Profit (loss) for the period | 9904 | -€23,785 | -€28,043 | -€4,258 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,785 | -€28,043 | -€4,258 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.