BE.SHARPPP: 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.SHARPPP
Largest movements
- Cash +€19,600
up €19,600 (+37829.6%), from €52 to €19,651
mainly Trade debts (+€24,225)
- Deferred charges and accrued income +€3,664
up €3,664 (+22.7%), from €16,166 to €19,830
- Trade debts +€24,225
up €24,225 (+151.4%), from €16,000 to €40,225
- Profit (loss) carried forward -€961
down €961 (-19.1%), from -€5,027 to -€5,988
- Financial charges +€62,816
up €62,816 (+387.7%), from €16,203 to €79,020
- Financial income +€62,508
up €62,508 (+386.7%), from €16,166 to €78,674
- Gross operating margin +€149
up €149 (+24.2%), from -€614 to -€465
- Depreciation -€106
no longer reported in 2025 (was €106)
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 | €27,153 | €50,417 | +€23,264 | +85.7% |
| Fixed assets | 21/28 | €10,763 | €10,763 | = | 0.0% |
| Financial fixed assets | 28 | €10,763 | €10,763 | = | 0.0% |
| Current assets | 29/58 | €16,391 | €39,655 | +€23,264 | +141.9% |
| Amounts receivable within one year | 40/41 | €173 | €173 | = | 0.0% |
| Other amounts receivable | 41 | €173 | €173 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52 | €19,651 | +€19,600 | +37829.6% |
| Deferred charges and accrued income | 490/1 | €16,166 | €19,830 | +€3,664 | +22.7% |
| Total equity and liabilities | 10/49 | €27,153 | €50,417 | +€23,264 | +85.7% |
| Equity | 10/15 | €4,973 | €4,012 | -€961 | -19.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,027 | -€5,988 | -€961 | -19.1% |
| Amounts payable | 17/49 | €22,180 | €46,405 | +€24,225 | +109.2% |
| Amounts payable within one year | 42/48 | €22,180 | €46,405 | +€24,225 | +109.2% |
| Trade debts | 44 | €16,000 | €40,225 | +€24,225 | +151.4% |
| Suppliers | 440/4 | €16,000 | €40,225 | +€24,225 | +151.4% |
| Other amounts payable | 47/48 | €6,180 | €6,180 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | - | -€106 | |
| Other operating charges | 640/8 | €148 | €150 | +€2 | +1.4% |
| Gross operating margin | 9900 | -€614 | -€465 | +€149 | +24.2% |
| Operating profit (loss) | 9901 | -€868 | -€615 | +€253 | +29.1% |
| Financial income | 75/76B | €16,166 | €78,674 | +€62,508 | +386.7% |
| Recurring financial income | 75 | €16,166 | €78,674 | +€62,508 | +386.7% |
| Financial charges | 65/66B | €16,203 | €79,020 | +€62,816 | +387.7% |
| Recurring financial charges | 65 | €16,203 | €79,020 | +€62,816 | +387.7% |
| Profit (loss) for the period before taxes | 9903 | -€906 | -€961 | -€55 | -6.1% |
| Profit (loss) for the period | 9904 | -€906 | -€961 | -€55 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€906 | -€961 | -€55 | -6.1% |
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 9 October 2026 via checked.be.