Be Someone Interim: 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 Someone Interim
Largest movements
- Intangible fixed assets +€599,840
up €599,840 (+194%), from €309,977 to €909,817
- Cash -€278,664
down €278,664 (-92.6%), from €300,831 to €22,167
mainly Investment in fixed assets (net) (-€599,840) and Trade debts (-€38,858)
- Receivables within one year -€22,968
down €22,968 (-44.8%), from €51,277 to €28,309
of which Other amounts receivable: -€21,268
- Other debts +€349,000
up €349,000 (+96.7%), from €361,000 to €710,000
- Trade debts -€38,858
down €38,858 (-26.6%), from €146,193 to €107,335
- Profit (loss) carried forward -€11,865
down €11,865 (-5.3%), from -€222,178 to -€234,043
- Staff costs +€6,688
up €6,688, from -€254 to €6,434
- Gross operating margin -€1,819
down €1,819 (-62.6%), from -€2,907 to -€4,725
- Other operating charges -€888
down €888 (-69.0%), from €1,288 to €400
- Financial charges +€219
up €219 (+73.8%), from €297 to €517
- Taxes -€70
no longer reported in 2025 (was €70)
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 | €737,085 | €1,035,292 | +€298,207 | +40.5% |
| Fixed assets | 21/28 | €384,977 | €984,817 | +€599,840 | +156% |
| Intangible fixed assets | 21 | €309,977 | €909,817 | +€599,840 | +194% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €352,108 | €50,475 | -€301,633 | -85.7% |
| Amounts receivable within one year | 40/41 | €51,277 | €28,309 | -€22,968 | -44.8% |
| Trade receivables | 40 | €2,003 | €303 | -€1,700 | -84.9% |
| Other amounts receivable | 41 | €49,274 | €28,006 | -€21,268 | -43.2% |
| Cash at bank and in hand | 54/58 | €300,831 | €22,167 | -€278,664 | -92.6% |
| Total equity and liabilities | 10/49 | €737,085 | €1,035,292 | +€298,207 | +40.5% |
| Equity | 10/15 | €79,822 | €67,957 | -€11,865 | -14.9% |
| Contributions | 10/11 | €302,000 | €302,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,178 | -€234,043 | -€11,865 | -5.3% |
| Amounts payable | 17/49 | €657,263 | €967,335 | +€310,072 | +47.2% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €507,263 | €817,335 | +€310,072 | +61.1% |
| Trade debts | 44 | €146,193 | €107,335 | -€38,858 | -26.6% |
| Suppliers | 440/4 | €146,193 | €107,335 | -€38,858 | -26.6% |
| Taxes, remuneration and social security | 45 | €70 | - | -€70 | |
| Taxes | 450/3 | €70 | - | -€70 | |
| Other amounts payable | 47/48 | €361,000 | €710,000 | +€349,000 | +96.7% |
| Non-recurring operating income | 76A | €2,461 | - | -€2,461 | |
| Remuneration, social security and pensions | 62 | -€254 | €6,434 | +€6,688 | |
| Other operating charges | 640/8 | €1,288 | €400 | -€888 | -69.0% |
| Gross operating margin | 9900 | -€2,907 | -€4,725 | -€1,819 | -62.6% |
| Operating profit (loss) | 9901 | -€3,940 | -€11,559 | -€7,619 | -193% |
| Financial income | 75/76B | €157 | €210 | +€53 | +33.6% |
| Recurring financial income | 75 | €157 | €210 | +€53 | +33.6% |
| Financial charges | 65/66B | €297 | €517 | +€219 | +73.8% |
| Recurring financial charges | 65 | €297 | €517 | +€219 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,080 | -€11,865 | -€7,786 | -191% |
| Income taxes | 67/77 | €70 | - | -€70 | |
| Profit (loss) for the period | 9904 | -€4,149 | -€11,865 | -€7,716 | -186% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,149 | -€11,865 | -€7,716 | -186% |
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 17 October 2026 via checked.be.