BE SURE ACCOUNTING: 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 SURE ACCOUNTING
Largest movements
- Cash -€39,282
down €39,282 (-35.4%), from €110,829 to €71,546
mainly Other debts (-€69,285) and Contributions, distributions and other (-€44,000)
- Receivables within one year +€9,867
up €9,867 (+26.5%), from €37,283 to €47,149
- Tangible fixed assets +€4,729
up €4,729 (+82.7%), from €5,719 to €10,449
of which Furniture and vehicles: +€3,985
- Current investments +€4,500
up €4,500 (+54.9%), from €8,200 to €12,700
- Other debts -€69,285
down €69,285 (-88.0%), from €78,770 to €9,484
- Reserves +€47,415
up €47,415 (+106%), from €44,782 to €92,197
- Gross operating margin -€16,031
down €16,031 (-11.3%), from €142,373 to €126,343
- Taxes -€4,356
down €4,356 (-13.5%), from €32,207 to €27,851
- Financial charges -€1,603
down €1,603 (-54.5%), from €2,943 to €1,340
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 | €162,231 | €141,844 | -€20,387 | -12.6% |
| Fixed assets | 21/28 | €5,919 | €10,449 | +€4,529 | +76.5% |
| Tangible fixed assets | 22/27 | €5,719 | €10,449 | +€4,729 | +82.7% |
| Plant, machinery and equipment | 23 | €2,137 | €2,881 | +€745 | +34.9% |
| Furniture and vehicles | 24 | €3,583 | €7,567 | +€3,985 | +111% |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €156,312 | €131,396 | -€24,916 | -15.9% |
| Amounts receivable within one year | 40/41 | €37,283 | €47,149 | +€9,867 | +26.5% |
| Other amounts receivable | 41 | €37,283 | €47,149 | +€9,867 | +26.5% |
| Current investments | 50/53 | €8,200 | €12,700 | +€4,500 | +54.9% |
| Cash at bank and in hand | 54/58 | €110,829 | €71,546 | -€39,282 | -35.4% |
| Total equity and liabilities | 10/49 | €162,231 | €141,844 | -€20,387 | -12.6% |
| Equity | 10/15 | €63,382 | €110,797 | +€47,415 | +74.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,782 | €92,197 | +€47,415 | +106% |
| Distributable reserves | 133 | €44,782 | €92,197 | +€47,415 | +106% |
| Amounts payable | 17/49 | €98,849 | €31,047 | -€67,802 | -68.6% |
| Amounts payable within one year | 42/48 | €98,849 | €31,047 | -€67,802 | -68.6% |
| Trade debts | 44 | €1,253 | €1,935 | +€682 | +54.4% |
| Suppliers | 440/4 | €1,253 | €1,935 | +€682 | +54.4% |
| Taxes, remuneration and social security | 45 | €18,826 | €19,628 | +€802 | +4.3% |
| Taxes | 450/3 | €18,826 | €19,628 | +€802 | +4.3% |
| Other amounts payable | 47/48 | €78,770 | €9,484 | -€69,285 | -88.0% |
| Non-recurring operating income | 76A | - | €4,856 | +€4,856 | |
| Remuneration, social security and pensions | 62 | €2,356 | €2,384 | +€28 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €2,396 | +€1,300 | +119% |
| Other operating charges | 640/8 | €969 | €956 | -€12 | -1.3% |
| Gross operating margin | 9900 | €142,373 | €126,343 | -€16,031 | -11.3% |
| Operating profit (loss) | 9901 | €137,954 | €120,606 | -€17,347 | -12.6% |
| Financial charges | 65/66B | €2,943 | €1,340 | -€1,603 | -54.5% |
| Recurring financial charges | 65 | €2,943 | €1,340 | -€1,603 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €135,010 | €119,266 | -€15,745 | -11.7% |
| Income taxes | 67/77 | €32,207 | €27,851 | -€4,356 | -13.5% |
| Profit (loss) for the period | 9904 | €102,804 | €91,415 | -€11,388 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,804 | €91,415 | -€11,388 | -11.1% |
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 28 October 2026 via checked.be.