BE SEVEN: 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 SEVEN
Largest movements
- Tangible fixed assets +€87,306
up €87,306 (+780.7%), from €11,183 to €98,489
of which Land and buildings: +€92,562
- Intangible fixed assets -€10,167
down €10,167 (-80.3%), from €12,663 to €2,496
- Receivables within one year -€5,915
down €5,915 (-61.6%), from €9,603 to €3,688
of which Trade receivables: -€6,690
- Cash -€2,367
down €2,367 (-36.6%), from €6,463 to €4,096
mainly Investment in fixed assets (net) (-€101,155) and Net result for the year (-€48,150)
- Other debts +€140,405
up €140,405 (+205.3%), from €68,400 to €208,805
- Profit (loss) carried forward -€48,150
down €48,150 (-52.4%), from -€91,828 to -€139,977
- Short-term financial debts -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Trade debts +€2,472
up €2,472 (+48.5%), from €5,096 to €7,568
- Tax, wage and social debts -€1,136
down €1,136 (-73.3%), from €1,551 to €414
- Gross operating margin +€14,009
up €14,009 (+41.3%), from -€33,950 to -€19,941
- Depreciation +€11,384
up €11,384 (+90.1%), from €12,631 to €24,015
- Financial charges -€1,647
down €1,647 (-51.0%), from €3,231 to €1,585
- Other operating charges +€1,399
up €1,399 (+127.9%), from €1,094 to €2,492
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 | €39,912 | €109,102 | +€69,191 | +173.4% |
| Fixed assets | 21/28 | €23,846 | €100,985 | +€77,139 | +323.5% |
| Intangible fixed assets | 21 | €12,663 | €2,496 | -€10,167 | -80.3% |
| Tangible fixed assets | 22/27 | €11,183 | €98,489 | +€87,306 | +780.7% |
| Land and buildings | 22 | - | €92,562 | +€92,562 | |
| Plant, machinery and equipment | 23 | €3,463 | €3,030 | -€433 | -12.5% |
| Furniture and vehicles | 24 | €7,720 | €2,897 | -€4,823 | -62.5% |
| Current assets | 29/58 | €16,066 | €8,117 | -€7,949 | -49.5% |
| Amounts receivable within one year | 40/41 | €9,603 | €3,688 | -€5,915 | -61.6% |
| Trade receivables | 40 | €9,603 | €2,914 | -€6,690 | -69.7% |
| Other amounts receivable | 41 | - | €775 | +€775 | |
| Cash at bank and in hand | 54/58 | €6,463 | €4,096 | -€2,367 | -36.6% |
| Deferred charges and accrued income | 490/1 | - | €334 | +€334 | |
| Total equity and liabilities | 10/49 | €39,912 | €109,102 | +€69,191 | +173.4% |
| Equity | 10/15 | -€60,134 | -€108,284 | -€48,150 | -80.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,693 | €11,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,693 | €11,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,828 | -€139,977 | -€48,150 | -52.4% |
| Amounts payable | 17/49 | €100,046 | €217,386 | +€117,340 | +117.3% |
| Amounts payable within one year | 42/48 | €100,046 | €216,786 | +€116,740 | +116.7% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100.0% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100.0% |
| Trade debts | 44 | €5,096 | €7,568 | +€2,472 | +48.5% |
| Suppliers | 440/4 | €5,096 | €7,568 | +€2,472 | +48.5% |
| Taxes, remuneration and social security | 45 | €1,551 | €414 | -€1,136 | -73.3% |
| Taxes | 450/3 | €1,551 | €414 | -€1,136 | -73.3% |
| Other amounts payable | 47/48 | €68,400 | €208,805 | +€140,405 | +205.3% |
| Accrued charges and deferred income | 492/3 | €0 | €600 | +€600 | |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,631 | €24,015 | +€11,384 | +90.1% |
| Other operating charges | 640/8 | €1,094 | €2,492 | +€1,399 | +127.9% |
| Gross operating margin | 9900 | -€33,950 | -€19,941 | +€14,009 | +41.3% |
| Operating profit (loss) | 9901 | -€47,675 | -€46,449 | +€1,227 | +2.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,231 | €1,585 | -€1,647 | -51.0% |
| Recurring financial charges | 65 | €3,231 | €1,585 | -€1,647 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€50,906 | -€48,033 | +€2,873 | +5.6% |
| Income taxes | 67/77 | €115 | €116 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€51,022 | -€48,150 | +€2,872 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,022 | -€48,150 | +€2,872 | +5.6% |
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.