Be Unit: 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 Unit
Largest movements
- Cash +€28,068
up €28,068 (+521%), from €5,385 to €33,453
mainly Receivables within one year (+€11,869) and Net result for the year (+€9,638)
- Receivables within one year -€11,869
down €11,869 (-66.4%), from €17,868 to €5,999
of which Trade receivables: -€11,018
- Tangible fixed assets -€8,315
down €8,315 (-63.8%), from €13,035 to €4,720
- Deferred charges and accrued income -€1,179
no longer reported in 2025 (was €1,179)
- Profit (loss) carried forward +€4,340
up €4,340 (+19.8%), from €21,943 to €26,283
- Tax, wage and social debts +€2,719
up €2,719 (+37.3%), from €7,295 to €10,014
of which Taxes: +€5,420
- Other debts -€1,636
down €1,636 (-44.7%), from €3,662 to €2,026
- Trade debts +€1,285
up €1,285 (+228%), from €564 to €1,849
- Staff costs -€8,083
no longer reported in 2025 (was €8,083)
- Gross operating margin -€3,752
down €3,752 (-15.1%), from €24,853 to €21,101
- Depreciation -€1,316
down €1,316 (-12.3%), from €10,729 to €9,413
- Taxes -€479
down €479 (-29.1%), from €1,644 to €1,165
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 | €37,467 | €44,172 | +€6,705 | +17.9% |
| Fixed assets | 21/28 | €13,035 | €4,720 | -€8,315 | -63.8% |
| Tangible fixed assets | 22/27 | €13,035 | €4,720 | -€8,315 | -63.8% |
| Furniture and vehicles | 24 | €13,035 | €4,720 | -€8,315 | -63.8% |
| Current assets | 29/58 | €24,432 | €39,452 | +€15,020 | +61.5% |
| Amounts receivable within one year | 40/41 | €17,868 | €5,999 | -€11,869 | -66.4% |
| Trade receivables | 40 | €17,017 | €5,999 | -€11,018 | -64.7% |
| Other amounts receivable | 41 | €851 | - | -€851 | |
| Cash at bank and in hand | 54/58 | €5,385 | €33,453 | +€28,068 | +521% |
| Deferred charges and accrued income | 490/1 | €1,179 | - | -€1,179 | |
| Total equity and liabilities | 10/49 | €37,467 | €44,172 | +€6,705 | +17.9% |
| Equity | 10/15 | €25,943 | €30,283 | +€4,340 | +16.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,943 | €26,283 | +€4,340 | +19.8% |
| Amounts payable | 17/49 | €11,524 | €13,889 | +€2,365 | +20.5% |
| Amounts payable within one year | 42/48 | €11,524 | €13,889 | +€2,365 | +20.5% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €564 | €1,849 | +€1,285 | +228% |
| Suppliers | 440/4 | €564 | €1,849 | +€1,285 | +228% |
| Taxes, remuneration and social security | 45 | €7,295 | €10,014 | +€2,719 | +37.3% |
| Taxes | 450/3 | €2,794 | €8,214 | +€5,420 | +194% |
| Remuneration and social security | 454/9 | €4,501 | €1,800 | -€2,701 | -60.0% |
| Other amounts payable | 47/48 | €3,662 | €2,026 | -€1,636 | -44.7% |
| Non-recurring operating income | 76A | €8,733 | €6,764 | -€1,969 | -22.5% |
| Remuneration, social security and pensions | 62 | €8,083 | - | -€8,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,729 | €9,413 | -€1,316 | -12.3% |
| Other operating charges | 640/8 | €823 | €701 | -€122 | -14.8% |
| Gross operating margin | 9900 | €24,853 | €21,101 | -€3,752 | -15.1% |
| Operating profit (loss) | 9901 | €5,218 | €10,987 | +€5,769 | +111% |
| Financial charges | 65/66B | €131 | €184 | +€53 | +40.5% |
| Recurring financial charges | 65 | €131 | €184 | +€53 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €5,087 | €10,803 | +€5,716 | +112% |
| Income taxes | 67/77 | €1,644 | €1,165 | -€479 | -29.1% |
| Profit (loss) for the period | 9904 | €3,443 | €9,638 | +€6,195 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €3,443 | €9,638 | +€6,195 | +180% |
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 13 October 2026 via checked.be.