BE-TI-BO: 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-TI-BO
Largest movements
- Receivables within one year +€20,000
up €20,000 (+331%), from €6,050 to €26,050
- Cash -€1,920
down €1,920 (-68.2%), from €2,816 to €896
mainly Receivables within one year (-€20,000) and Trade debts (-€251)
- Tangible fixed assets -€274
down €274 (-100%), from €274 to €0
- Reserves +€14,000
new in 2025: €14,000
- Profit (loss) carried forward +€2,623
up €2,623, from -€2,447 to €176
- Tax, wage and social debts +€1,433
up €1,433 (+23.7%), from €6,061 to €7,494
of which Taxes: +€4,507
- Gross operating margin +€20,544
up €20,544 (+1,383%), from €1,486 to €22,030
- Taxes +€4,650
new in 2025: €4,650
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 | €9,257 | €27,063 | +€17,806 | +192% |
| Fixed assets | 21/28 | €391 | €117 | -€274 | -70.1% |
| Tangible fixed assets | 22/27 | €274 | €0 | -€274 | -100% |
| Furniture and vehicles | 24 | €274 | €0 | -€274 | -100% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €8,866 | €26,946 | +€18,080 | +204% |
| Amounts receivable within one year | 40/41 | €6,050 | €26,050 | +€20,000 | +331% |
| Trade receivables | 40 | €6,050 | €26,050 | +€20,000 | +331% |
| Cash at bank and in hand | 54/58 | €2,816 | €896 | -€1,920 | -68.2% |
| Total equity and liabilities | 10/49 | €9,257 | €27,063 | +€17,806 | +192% |
| Equity | 10/15 | €2,553 | €19,176 | +€16,623 | +651% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €14,000 | +€14,000 | |
| Distributable reserves | 133 | - | €14,000 | +€14,000 | |
| Profit (loss) carried forward | 14 | -€2,447 | €176 | +€2,623 | |
| Amounts payable | 17/49 | €6,704 | €7,887 | +€1,182 | +17.6% |
| Amounts payable within one year | 42/48 | €6,704 | €7,887 | +€1,182 | +17.6% |
| Trade debts | 44 | €643 | €392 | -€251 | -39.1% |
| Suppliers | 440/4 | €643 | €392 | -€251 | -39.1% |
| Taxes, remuneration and social security | 45 | €6,061 | €7,494 | +€1,433 | +23.7% |
| Taxes | 450/3 | €2,988 | €7,494 | +€4,507 | +151% |
| Remuneration and social security | 454/9 | €3,073 | €0 | -€3,073 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €274 | -€1 | -0.3% |
| Other operating charges | 640/8 | €433 | €446 | +€12 | +2.9% |
| Gross operating margin | 9900 | €1,486 | €22,030 | +€20,544 | +1,383% |
| Operating profit (loss) | 9901 | €777 | €21,310 | +€20,533 | +2,642% |
| Financial income | 75/76B | €0 | €27 | +€27 | |
| Recurring financial income | 75 | €0 | €27 | +€27 | |
| Financial charges | 65/66B | €157 | €63 | -€93 | -59.6% |
| Recurring financial charges | 65 | €157 | €63 | -€93 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €620 | €21,273 | +€20,653 | +3,329% |
| Income taxes | 67/77 | - | €4,650 | +€4,650 | |
| Profit (loss) for the period | 9904 | €620 | €16,623 | +€16,003 | +2,580% |
| Profit (loss) for the period to be appropriated | 9905 | €620 | €16,623 | +€16,003 | +2,580% |
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 15 October 2026 via checked.be.