Be Ventures: 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 Ventures
Largest movements
- Cash -€34,007
down €34,007 (-22.4%), from €152,104 to €118,097
mainly Advances received (-€66,523) and Investment in fixed assets (net) (-€37,392)
- Receivables within one year -€8,292
down €8,292 (-29.4%), from €28,166 to €19,874
of which Other amounts receivable: -€5,606
- Intangible fixed assets +€4,238
up €4,238 (+2.1%), from €200,738 to €204,976
- Advances received -€66,523
down €66,523 (-67.5%), from €98,602 to €32,079
- Reserves +€28,735
up €28,735 (+22.6%), from €127,017 to €155,752
- Trade debts -€13,490
down €13,490 (-10.9%), from €123,517 to €110,027
- Other debts +€11,124
up €11,124, from €0 to €11,124
- Financial income -€6,143
down €6,143 (-57.2%), from €10,737 to €4,593
of which Non-recurring financial income: -€9,948
- Depreciation +€3,403
up €3,403 (+13.1%), from €25,940 to €29,344
- Write-downs -€3,279
down €3,279 (-100%), from €3,279 to €0
- Gross operating margin -€2,303
down €2,303 (-2.1%), from €110,874 to €108,572
- Taxes -€2,080
down €2,080 (-8.4%), from €24,700 to €22,620
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 | €389,668 | €352,937 | -€36,731 | -9.4% |
| Fixed assets | 21/28 | €203,775 | €211,823 | +€8,049 | +3.9% |
| Intangible fixed assets | 21 | €200,738 | €204,976 | +€4,238 | +2.1% |
| Tangible fixed assets | 22/27 | €1,138 | €4,949 | +€3,811 | +335% |
| Plant, machinery and equipment | 23 | €1,138 | €747 | -€391 | -34.4% |
| Furniture and vehicles | 24 | - | €4,202 | +€4,202 | |
| Financial fixed assets | 28 | €1,899 | €1,899 | = | 0.0% |
| Current assets | 29/58 | €185,893 | €141,113 | -€44,780 | -24.1% |
| Amounts receivable within one year | 40/41 | €28,166 | €19,874 | -€8,292 | -29.4% |
| Trade receivables | 40 | €22,423 | €19,737 | -€2,686 | -12.0% |
| Other amounts receivable | 41 | €5,743 | €137 | -€5,606 | -97.6% |
| Cash at bank and in hand | 54/58 | €152,104 | €118,097 | -€34,007 | -22.4% |
| Deferred charges and accrued income | 490/1 | €5,623 | €3,142 | -€2,481 | -44.1% |
| Total equity and liabilities | 10/49 | €389,668 | €352,937 | -€36,731 | -9.4% |
| Equity | 10/15 | €133,317 | €162,052 | +€28,735 | +21.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €127,017 | €155,752 | +€28,735 | +22.6% |
| Distributable reserves | 133 | €127,017 | €155,752 | +€28,735 | +22.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €256,351 | €190,885 | -€65,466 | -25.5% |
| Amounts payable within one year | 42/48 | €256,351 | €190,885 | -€65,466 | -25.5% |
| Trade debts | 44 | €123,517 | €110,027 | -€13,490 | -10.9% |
| Suppliers | 440/4 | €123,517 | €110,027 | -€13,490 | -10.9% |
| Advances received on contracts in progress | 46 | €98,602 | €32,079 | -€66,523 | -67.5% |
| Taxes, remuneration and social security | 45 | €34,233 | €37,655 | +€3,422 | +10.0% |
| Taxes | 450/3 | €34,233 | €37,655 | +€3,422 | +10.0% |
| Other amounts payable | 47/48 | €0 | €11,124 | +€11,124 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,940 | €29,344 | +€3,403 | +13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,279 | €0 | -€3,279 | -100% |
| Other operating charges | 640/8 | €1,133 | €1,170 | +€37 | +3.3% |
| Non-recurring operating charges | 66A | €3,141 | €0 | -€3,141 | -100% |
| Gross operating margin | 9900 | €110,874 | €108,572 | -€2,303 | -2.1% |
| Operating profit (loss) | 9901 | €77,382 | €78,058 | +€676 | +0.9% |
| Financial income | 75/76B | €10,737 | €4,593 | -€6,143 | -57.2% |
| Recurring financial income | 75 | €788 | €4,593 | +€3,805 | +483% |
| Non-recurring financial income | 76B | €9,948 | €0 | -€9,948 | -100% |
| Financial charges | 65/66B | €2,161 | €2,700 | +€539 | +24.9% |
| Recurring financial charges | 65 | €2,161 | €2,700 | +€539 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €85,957 | €79,951 | -€6,006 | -7.0% |
| Income taxes | 67/77 | €24,700 | €22,620 | -€2,080 | -8.4% |
| Profit (loss) for the period | 9904 | €61,257 | €57,331 | -€3,926 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,257 | €57,331 | -€3,926 | -6.4% |
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 26 October 2026 via checked.be.