BE PROMOTION: 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 PROMOTION
Largest movements
- Receivables within one year +€182,836
up €182,836 (+169.5%), from €107,877 to €290,713
of which Other amounts receivable: +€103,438
- Other debts +€196,651
up €196,651 (+726.1%), from €27,082 to €223,733
- Tax, wage and social debts +€95,257
up €95,257 (+188.2%), from €50,610 to €145,866
- Profit (loss) carried forward -€94,260
down €94,260 (-35.7%), from €264,263 to €170,003
- Debts after one year -€24,973
down €24,973 (-25.0%), from €100,082 to €75,110
- Trade debts +€13,190
up €13,190 (+3125.5%), from €422 to €13,612
- Gross operating margin +€78,999
up €78,999 (+62.9%), from €125,657 to €204,656
- Taxes +€26,475
up €26,475 (+89.5%), from €29,583 to €56,058
- Financial income +€4,299
up €4,299 (+44.5%), from €9,662 to €13,962
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 | €472,276 | €664,641 | +€192,365 | +40.7% |
| Fixed assets | 21/28 | €133,346 | €138,009 | +€4,664 | +3.5% |
| Tangible fixed assets | 22/27 | €346 | €9 | -€336 | -97.3% |
| Furniture and vehicles | 24 | €346 | €9 | -€336 | -97.3% |
| Financial fixed assets | 28 | €133,000 | €138,000 | +€5,000 | +3.8% |
| Current assets | 29/58 | €338,930 | €526,632 | +€187,702 | +55.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,877 | €290,713 | +€182,836 | +169.5% |
| Trade receivables | 40 | €3,736 | €83,135 | +€79,398 | +2125.0% |
| Other amounts receivable | 41 | €104,141 | €207,579 | +€103,438 | +99.3% |
| Cash at bank and in hand | 54/58 | €31,053 | €35,918 | +€4,865 | +15.7% |
| Total equity and liabilities | 10/49 | €472,276 | €664,641 | +€192,365 | +40.7% |
| Equity | 10/15 | €270,263 | €176,003 | -€94,260 | -34.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,263 | €170,003 | -€94,260 | -35.7% |
| Amounts payable | 17/49 | €202,012 | €488,638 | +€286,625 | +141.9% |
| Amounts payable after more than one year | 17 | €100,082 | €75,110 | -€24,973 | -25.0% |
| Financial debts | 170/4 | €100,082 | €75,110 | -€24,973 | -25.0% |
| Amounts payable within one year | 42/48 | €101,930 | €409,591 | +€307,661 | +301.8% |
| Current portion of amounts payable after more than one year | 42 | €23,816 | €26,379 | +€2,563 | +10.8% |
| Trade debts | 44 | €422 | €13,612 | +€13,190 | +3125.5% |
| Suppliers | 440/4 | €422 | €13,612 | +€13,190 | +3125.5% |
| Taxes, remuneration and social security | 45 | €50,610 | €145,866 | +€95,257 | +188.2% |
| Taxes | 450/3 | €50,610 | €145,866 | +€95,257 | +188.2% |
| Other amounts payable | 47/48 | €27,082 | €223,733 | +€196,651 | +726.1% |
| Accrued charges and deferred income | 492/3 | - | €3,937 | +€3,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €336 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €387 | = | 0.0% |
| Gross operating margin | 9900 | €125,657 | €204,656 | +€78,999 | +62.9% |
| Operating profit (loss) | 9901 | €124,933 | €203,932 | +€78,999 | +63.2% |
| Financial income | 75/76B | €9,662 | €13,962 | +€4,299 | +44.5% |
| Recurring financial income | 75 | €9,662 | €13,962 | +€4,299 | +44.5% |
| Financial charges | 65/66B | €6,911 | €6,096 | -€815 | -11.8% |
| Recurring financial charges | 65 | €6,911 | €6,096 | -€815 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €127,684 | €211,798 | +€84,113 | +65.9% |
| Income taxes | 67/77 | €29,583 | €56,058 | +€26,475 | +89.5% |
| Profit (loss) for the period | 9904 | €98,101 | €155,740 | +€57,638 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,101 | €155,740 | +€57,638 | +58.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.