be.Straf: 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.Straf
Largest movements
- Tangible fixed assets +€68,108
up €68,108 (+1,019%), from €6,684 to €74,792
of which Furniture and vehicles: +€68,256
- Cash +€28,283
up €28,283 (+36.7%), from €77,001 to €105,284
mainly Net result for the year (+€50,186) and Debts after one year (+€29,003)
- Deferred charges and accrued income -€2,000
down €2,000 (-82.9%), from €2,412 to €412
- Profit (loss) carried forward +€48,468
up €48,468 (+64.3%), from €75,432 to €123,900
- Debts after one year +€29,003
new in 2025: €29,003
- Current portion of long-term debt +€12,713
new in 2025: €12,713
- Tax, wage and social debts +€7,649
up €7,649 (+52.5%), from €14,563 to €22,212
- Other debts -€2,500
down €2,500 (-42.7%), from €5,858 to €3,358
- Gross operating margin +€28,422
up €28,422 (+60.2%), from €47,251 to €75,673
- Depreciation -€8,846
down €8,846 (-59.6%), from €14,838 to €5,992
- Taxes +€7,303
up €7,303 (+124%), from €5,888 to €13,191
- Financial charges +€1,742
up €1,742 (+39.4%), from €4,426 to €6,168
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 | €97,831 | €192,872 | +€95,041 | +97.1% |
| Fixed assets | 21/28 | €6,684 | €74,792 | +€68,108 | +1,019% |
| Tangible fixed assets | 22/27 | €6,684 | €74,792 | +€68,108 | +1,019% |
| Plant, machinery and equipment | 23 | €2,752 | €2,604 | -€148 | -5.4% |
| Furniture and vehicles | 24 | €3,932 | €72,188 | +€68,256 | +1,736% |
| Current assets | 29/58 | €91,147 | €118,080 | +€26,933 | +29.5% |
| Amounts receivable within one year | 40/41 | €11,734 | €12,384 | +€650 | +5.5% |
| Trade receivables | 40 | €11,734 | €12,384 | +€650 | +5.5% |
| Cash at bank and in hand | 54/58 | €77,001 | €105,284 | +€28,283 | +36.7% |
| Deferred charges and accrued income | 490/1 | €2,412 | €412 | -€2,000 | -82.9% |
| Total equity and liabilities | 10/49 | €97,831 | €192,872 | +€95,041 | +97.1% |
| Equity | 10/15 | €75,682 | €124,150 | +€48,468 | +64.0% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,432 | €123,900 | +€48,468 | +64.3% |
| Amounts payable | 17/49 | €22,149 | €68,722 | +€46,573 | +210% |
| Amounts payable after more than one year | 17 | - | €29,003 | +€29,003 | |
| Financial debts | 170/4 | - | €29,003 | +€29,003 | |
| Amounts payable within one year | 42/48 | €21,516 | €38,869 | +€17,353 | +80.7% |
| Current portion of amounts payable after more than one year | 42 | - | €12,713 | +€12,713 | |
| Trade debts | 44 | €1,095 | €586 | -€509 | -46.5% |
| Suppliers | 440/4 | €1,095 | €586 | -€509 | -46.5% |
| Taxes, remuneration and social security | 45 | €14,563 | €22,212 | +€7,649 | +52.5% |
| Taxes | 450/3 | €14,563 | €22,212 | +€7,649 | +52.5% |
| Other amounts payable | 47/48 | €5,858 | €3,358 | -€2,500 | -42.7% |
| Accrued charges and deferred income | 492/3 | €633 | €850 | +€217 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,838 | €5,992 | -€8,846 | -59.6% |
| Other operating charges | 640/8 | €537 | €136 | -€401 | -74.7% |
| Gross operating margin | 9900 | €47,251 | €75,673 | +€28,422 | +60.2% |
| Operating profit (loss) | 9901 | €31,876 | €69,545 | +€37,669 | +118% |
| Financial charges | 65/66B | €4,426 | €6,168 | +€1,742 | +39.4% |
| Recurring financial charges | 65 | €4,426 | €6,168 | +€1,742 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €27,450 | €63,377 | +€35,927 | +131% |
| Income taxes | 67/77 | €5,888 | €13,191 | +€7,303 | +124% |
| Profit (loss) for the period | 9904 | €21,562 | €50,186 | +€28,624 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €21,562 | €50,186 | +€28,624 | +133% |
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 14 October 2026 via checked.be.