Be-Sign: 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-Sign
Largest movements
- Cash -€17,162
down €17,162 (-53.3%), from €32,184 to €15,022
mainly Net result for the year (-€21,985) and Current portion of long-term debt (-€8,538)
- Tangible fixed assets -€15,546
no longer reported in 2025 (was €15,546)
- Receivables within one year -€2,235
down €2,235 (-92.8%), from €2,408 to €173
of which Trade receivables: -€1,620
- Profit (loss) carried forward -€21,985
down €21,985, from €12,274 to -€9,711
- Current portion of long-term debt -€8,538
no longer reported in 2025 (was €8,538)
- Other debts -€2,912
down €2,912 (-64.1%), from €4,543 to €1,630
- Trade debts -€1,122
no longer reported in 2025 (was €1,122)
- Tax, wage and social debts -€655
down €655 (-18.3%), from €3,572 to €2,917
- Gross operating margin -€18,033
down €18,033 (-680%), from -€2,653 to -€20,686
- Depreciation -€15,244
no longer reported in 2025 (was €15,244)
- Financial charges +€6,825
up €6,825 (+1,276%), from €535 to €7,360
of which Non-recurring financial charges: +€7,064
- Financial income +€6,458
up €6,458 (+4,387%), from €147 to €6,605
of which Non-recurring financial income: +€6,513
- Taxes -€613
down €613 (-96.8%), from €634 to €20
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.
Derived cash bridge
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 | €50,509 | €15,296 | -€35,213 | -69.7% |
| Fixed assets | 21/28 | €15,546 | - | -€15,546 | |
| Tangible fixed assets | 22/27 | €15,546 | - | -€15,546 | |
| Furniture and vehicles | 24 | €15,546 | - | -€15,546 | |
| Current assets | 29/58 | €34,963 | €15,296 | -€19,667 | -56.3% |
| Amounts receivable within one year | 40/41 | €2,408 | €173 | -€2,235 | -92.8% |
| Trade receivables | 40 | €1,793 | €173 | -€1,620 | -90.4% |
| Other amounts receivable | 41 | €615 | - | -€615 | |
| Cash at bank and in hand | 54/58 | €32,184 | €15,022 | -€17,162 | -53.3% |
| Deferred charges and accrued income | 490/1 | €371 | €102 | -€270 | -72.7% |
| Total equity and liabilities | 10/49 | €50,509 | €15,296 | -€35,213 | -69.7% |
| Equity | 10/15 | €32,734 | €10,749 | -€21,985 | -67.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,274 | -€9,711 | -€21,985 | |
| Amounts payable | 17/49 | €17,775 | €4,547 | -€13,228 | -74.4% |
| Amounts payable within one year | 42/48 | €17,775 | €4,547 | -€13,228 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €8,538 | - | -€8,538 | |
| Trade debts | 44 | €1,122 | - | -€1,122 | |
| Suppliers | 440/4 | €1,122 | - | -€1,122 | |
| Taxes, remuneration and social security | 45 | €3,572 | €2,917 | -€655 | -18.3% |
| Taxes | 450/3 | €3,572 | €2,917 | -€655 | -18.3% |
| Other amounts payable | 47/48 | €4,543 | €1,630 | -€2,912 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,244 | - | -€15,244 | |
| Other operating charges | 640/8 | €666 | €524 | -€142 | -21.3% |
| Gross operating margin | 9900 | -€2,653 | -€20,686 | -€18,033 | -680% |
| Operating profit (loss) | 9901 | -€18,563 | -€21,210 | -€2,647 | -14.3% |
| Financial income | 75/76B | €147 | €6,605 | +€6,458 | +4,387% |
| Recurring financial income | 75 | €147 | €92 | -€56 | -37.8% |
| Non-recurring financial income | 76B | - | €6,513 | +€6,513 | |
| Financial charges | 65/66B | €535 | €7,360 | +€6,825 | +1,276% |
| Recurring financial charges | 65 | €535 | €296 | -€239 | -44.6% |
| Non-recurring financial charges | 66B | - | €7,064 | +€7,064 | |
| Profit (loss) for the period before taxes | 9903 | -€18,950 | -€21,965 | -€3,014 | -15.9% |
| Income taxes | 67/77 | €634 | €20 | -€613 | -96.8% |
| Profit (loss) for the period | 9904 | -€19,584 | -€21,985 | -€2,401 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,584 | -€21,985 | -€2,401 | -12.3% |
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 18 October 2026 via checked.be.