Be There 4 You: 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 There 4 You
Largest movements
- Tangible fixed assets +€20,184
up €20,184 (+550%), from €3,672 to €23,856
- Receivables within one year -€3,678
down €3,678 (-21.4%), from €17,152 to €13,474
of which Trade receivables: -€3,939
- Cash +€3,499
up €3,499 (+30.7%), from €11,391 to €14,891
mainly Debts after one year (+€13,447) and Depreciation (+€10,816)
- Debts after one year +€13,447
new in 2025: €13,447
- Current portion of long-term debt +€10,204
new in 2025: €10,204
- Profit (loss) carried forward -€3,941
down €3,941, from €2,109 to -€1,832
- Tax, wage and social debts +€1,715
up €1,715 (+16.9%), from €10,155 to €11,871
of which Taxes: +€1,715
- Other debts -€1,429
down €1,429 (-100%), from €1,429 to €0
- Depreciation +€7,983
up €7,983 (+282%), from €2,833 to €10,816
- Gross operating margin +€2,454
up €2,454 (+28.1%), from €8,734 to €11,188
- Financial charges +€975
up €975 (+3,251,500%), from €0 to €975
- Other operating charges +€806
up €806 (+76.6%), from €1,052 to €1,858
- Taxes -€722
down €722 (-32.8%), from €2,203 to €1,481
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 | €32,482 | €52,713 | +€20,232 | +62.3% |
| Fixed assets | 21/28 | €3,672 | €23,856 | +€20,184 | +550% |
| Tangible fixed assets | 22/27 | €3,672 | €23,856 | +€20,184 | +550% |
| Furniture and vehicles | 24 | €3,672 | €23,856 | +€20,184 | +550% |
| Current assets | 29/58 | €28,809 | €28,857 | +€48 | +0.2% |
| Amounts receivable within one year | 40/41 | €17,152 | €13,474 | -€3,678 | -21.4% |
| Trade receivables | 40 | €17,152 | €13,213 | -€3,939 | -23.0% |
| Other amounts receivable | 41 | - | €260 | +€260 | |
| Cash at bank and in hand | 54/58 | €11,391 | €14,891 | +€3,499 | +30.7% |
| Deferred charges and accrued income | 490/1 | €266 | €493 | +€226 | +85.0% |
| Total equity and liabilities | 10/49 | €32,482 | €52,713 | +€20,232 | +62.3% |
| Equity | 10/15 | €20,109 | €16,168 | -€3,941 | -19.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,109 | -€1,832 | -€3,941 | |
| Amounts payable | 17/49 | €12,372 | €36,545 | +€24,173 | +195% |
| Amounts payable after more than one year | 17 | - | €13,447 | +€13,447 | |
| Other amounts payable | 178/9 | - | €13,447 | +€13,447 | |
| Amounts payable within one year | 42/48 | €12,372 | €22,807 | +€10,435 | +84.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,204 | +€10,204 | |
| Trade debts | 44 | €789 | €733 | -€56 | -7.1% |
| Suppliers | 440/4 | €789 | €733 | -€56 | -7.1% |
| Taxes, remuneration and social security | 45 | €10,155 | €11,871 | +€1,715 | +16.9% |
| Taxes | 450/3 | €10,155 | €11,871 | +€1,715 | +16.9% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,429 | €0 | -€1,429 | -100% |
| Accrued charges and deferred income | 492/3 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €10,816 | +€7,983 | +282% |
| Other operating charges | 640/8 | €1,052 | €1,858 | +€806 | +76.6% |
| Gross operating margin | 9900 | €8,734 | €11,188 | +€2,454 | +28.1% |
| Operating profit (loss) | 9901 | €4,850 | -€1,485 | -€6,335 | |
| Financial charges | 65/66B | €0 | €975 | +€975 | +3,251,500% |
| Recurring financial charges | 65 | €0 | €975 | +€975 | +3,251,500% |
| Profit (loss) for the period before taxes | 9903 | €4,850 | -€2,460 | -€7,310 | |
| Income taxes | 67/77 | €2,203 | €1,481 | -€722 | -32.8% |
| Profit (loss) for the period | 9904 | €2,647 | -€3,941 | -€6,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,647 | -€3,941 | -€6,588 |
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 27 October 2026 via checked.be.