BE-TWO: what changed
Two fiscal 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-TWO
Largest movements
- Cash -€3,010
down €3,010 (-12.8%), from €23,600 to €20,590
mainly Other debts (-€7,338) and Receivables within one year (-€2,040)
- Tangible fixed assets -€2,144
down €2,144 (-29.4%), from €7,285 to €5,141
- Receivables within one year +€2,040
up €2,040 (+63.3%), from €3,223 to €5,263
of which Trade receivables: +€2,177
- Other debts -€7,338
down €7,338 (-69.9%), from €10,505 to €3,167
- Tax, wage and social debts +€2,984
up €2,984 (+143.8%), from €2,075 to €5,059
- Profit (loss) carried forward +€680
up €680 (+2428.6%), from €28 to €708
- Trade debts +€560
up €560 (+37.3%), from €1,500 to €2,060
- Gross operating margin -€8,308
down €8,308 (-69.4%), from €11,977 to €3,669
- Taxes -€1,652
down €1,652 (-82.4%), from €2,006 to €354
- Other operating charges -€143
down €143 (-26.6%), from €538 to €395
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.
Cash bridge derived
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 | €34,108 | €30,994 | -€3,114 | -9.1% |
| Fixed assets | 21/28 | €7,285 | €5,141 | -€2,144 | -29.4% |
| Tangible fixed assets | 22/27 | €7,285 | €5,141 | -€2,144 | -29.4% |
| Plant, machinery and equipment | 23 | €7,285 | €5,141 | -€2,144 | -29.4% |
| Current assets | 29/58 | €26,823 | €25,853 | -€970 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,223 | €5,263 | +€2,040 | +63.3% |
| Trade receivables | 40 | €3,086 | €5,263 | +€2,177 | +70.5% |
| Other amounts receivable | 41 | €137 | - | -€137 | |
| Cash at bank and in hand | 54/58 | €23,600 | €20,590 | -€3,010 | -12.8% |
| Total equity and liabilities | 10/49 | €34,108 | €30,994 | -€3,114 | -9.1% |
| Equity | 10/15 | €20,028 | €20,708 | +€680 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28 | €708 | +€680 | +2428.6% |
| Amounts payable | 17/49 | €14,080 | €10,286 | -€3,794 | -26.9% |
| Amounts payable within one year | 42/48 | €14,080 | €10,286 | -€3,794 | -26.9% |
| Trade debts | 44 | €1,500 | €2,060 | +€560 | +37.3% |
| Suppliers | 440/4 | €1,500 | €2,060 | +€560 | +37.3% |
| Taxes, remuneration and social security | 45 | €2,075 | €5,059 | +€2,984 | +143.8% |
| Taxes | 450/3 | €2,075 | €5,059 | +€2,984 | +143.8% |
| Other amounts payable | 47/48 | €10,505 | €3,167 | -€7,338 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €2,144 | +€111 | +5.5% |
| Other operating charges | 640/8 | €538 | €395 | -€143 | -26.6% |
| Gross operating margin | 9900 | €11,977 | €3,669 | -€8,308 | -69.4% |
| Operating profit (loss) | 9901 | €9,406 | €1,130 | -€8,276 | -88.0% |
| Financial charges | 65/66B | €176 | €96 | -€80 | -45.5% |
| Recurring financial charges | 65 | €176 | €96 | -€80 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €9,230 | €1,034 | -€8,196 | -88.8% |
| Income taxes | 67/77 | €2,006 | €354 | -€1,652 | -82.4% |
| Profit (loss) for the period | 9904 | €7,224 | €680 | -€6,544 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,224 | €680 | -€6,544 | -90.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.