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BE! vzw: 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.

What changed

BE! vzw

BE 0742.984.366
NACE 90.391, Promotion and organisation of arts and performing arts events
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€52,103
2024 · €3,187+€48,916
Equity
€100,769
2024 · €48,665+€52,103
Cash
€99,651
2024 · €46,285+€53,367
Balance sheet total
€102,096
2024 · €48,665+€53,430

Largest movements

2024 to 2025
Assets
  • Cash +€53,367

    up €53,367 (+115.3%), from €46,285 to €99,651

    mainly Net result for the year (+€52,103) and Trade debts (+€1,327)

Equity and liabilities
  • Profit (loss) carried forward +€52,103

    up €52,103 (+107.1%), from €48,665 to €100,769

  • Trade debts +€1,327

    new in 2025: €1,327

Income statement
  • Gross operating margin +€39,504

    up €39,504 (+313.1%), from €12,616 to €52,120

  • Financial charges -€9,170

    down €9,170 (-98.0%), from €9,354 to €184

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €3,187
Gross operating margin +€39,504
Other operating charges +€9
Financial income +€333
Financial charges +€9,170
Taxes -€100
Result 2025 €52,103

Cash bridge derived

cash 2024 to 2025

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.

From operations +€53,367
Investment €0
Financing €0
Cash 2024 €46,285
Net result for the year +€52,103
Receivables within one year -€900
Deferred charges and accrued income +€837
Trade debts +€1,327
Cash 2025 €99,651
Every line side by side 25 lines
Line Code 2024 2025 Change %
Total assets 20/58 €48,665 €102,096 +€53,430 +109.8%
Current assets 29/58 €48,665 €102,096 +€53,430 +109.8%
Amounts receivable within one year 40/41 €825 €1,725 +€900 +109.2%
Trade receivables 40 €150 €1,050 +€900 +601.7%
Other amounts receivable 41 €675 €675 = 0.0%
Cash at bank and in hand 54/58 €46,285 €99,651 +€53,367 +115.3%
Deferred charges and accrued income 490/1 €1,556 €720 -€837 -53.8%
Total equity and liabilities 10/49 €48,665 €102,096 +€53,430 +109.8%
Equity 10/15 €48,665 €100,769 +€52,103 +107.1%
Profit (loss) carried forward 14 €48,665 €100,769 +€52,103 +107.1%
Amounts payable 17/49 - €1,327 +€1,327
Amounts payable within one year 42/48 - €1,327 +€1,327
Trade debts 44 - €1,327 +€1,327
Suppliers 440/4 - €1,327 +€1,327
Other operating charges 640/8 €75 €66 -€9 -12.4%
Gross operating margin 9900 €12,616 €52,120 +€39,504 +313.1%
Operating profit (loss) 9901 €12,541 €52,054 +€39,513 +315.1%
Financial income 75/76B - €333 +€333
Recurring financial income 75 - €333 +€333
Financial charges 65/66B €9,354 €184 -€9,170 -98.0%
Recurring financial charges 65 €9,354 €184 -€9,170 -98.0%
Profit (loss) for the period before taxes 9903 €3,187 €52,203 +€49,016 +1538.1%
Income taxes 67/77 - €100 +€100
Profit (loss) for the period 9904 €3,187 €52,103 +€48,916 +1535.0%
Profit (loss) for the period to be appropriated 9905 €3,187 €52,103 +€48,916 +1535.0%

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 9 October 2026 via checked.be.