Be@work: 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@work
Largest movements
- Tangible fixed assets -€21,280
down €21,280 (-25.6%), from €83,067 to €61,787
of which Furniture and vehicles: -€19,645
- Cash +€16,698
up €16,698 (+17.0%), from €98,491 to €115,189
mainly Net result for the year (+€124,955) and Depreciation (+€21,280)
- Deferred charges and accrued income -€15,261
down €15,261 (-96.5%), from €15,820 to €559
- Tax, wage and social debts -€23,240
down €23,240 (-91.0%), from €25,540 to €2,300
- Other debts +€14,273
up €14,273 (+14.2%), from €100,594 to €114,867
- Debts after one year -€12,739
down €12,739 (-31.3%), from €40,739 to €28,000
- Gross operating margin +€16,072
up €16,072 (+9.1%), from €176,195 to €192,267
- Taxes +€9,364
up €9,364 (+27.7%), from €33,839 to €43,203
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 | €198,123 | €177,854 | -€20,269 | -10.2% |
| Fixed assets | 21/28 | €83,067 | €61,787 | -€21,280 | -25.6% |
| Tangible fixed assets | 22/27 | €83,067 | €61,787 | -€21,280 | -25.6% |
| Plant, machinery and equipment | 23 | €4,459 | €2,824 | -€1,635 | -36.7% |
| Furniture and vehicles | 24 | €78,608 | €58,963 | -€19,645 | -25.0% |
| Current assets | 29/58 | €115,056 | €116,067 | +€1,011 | +0.9% |
| Amounts receivable within one year | 40/41 | €745 | €319 | -€426 | -57.2% |
| Other amounts receivable | 41 | €745 | €319 | -€426 | -57.2% |
| Cash at bank and in hand | 54/58 | €98,491 | €115,189 | +€16,698 | +17.0% |
| Deferred charges and accrued income | 490/1 | €15,820 | €559 | -€15,261 | -96.5% |
| Total equity and liabilities | 10/49 | €198,123 | €177,854 | -€20,269 | -10.2% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €179,573 | €159,304 | -€20,269 | -11.3% |
| Amounts payable after more than one year | 17 | €40,739 | €28,000 | -€12,739 | -31.3% |
| Financial debts | 170/4 | €40,739 | €28,000 | -€12,739 | -31.3% |
| Amounts payable within one year | 42/48 | €138,774 | €131,244 | -€7,530 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €12,305 | €12,739 | +€434 | +3.5% |
| Trade debts | 44 | €335 | €1,338 | +€1,003 | +299.4% |
| Suppliers | 440/4 | €335 | €1,338 | +€1,003 | +299.4% |
| Taxes, remuneration and social security | 45 | €25,540 | €2,300 | -€23,240 | -91.0% |
| Taxes | 450/3 | €25,540 | €2,300 | -€23,240 | -91.0% |
| Other amounts payable | 47/48 | €100,594 | €114,867 | +€14,273 | +14.2% |
| Accrued charges and deferred income | 492/3 | €60 | €60 | = | 0.0% |
| Non-recurring operating income | 76A | €11,992 | - | -€11,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,343 | €21,280 | +€937 | +4.6% |
| Other operating charges | 640/8 | €1,686 | €933 | -€753 | -44.7% |
| Non-recurring operating charges | 66A | €612 | - | -€612 | |
| Gross operating margin | 9900 | €176,195 | €192,267 | +€16,072 | +9.1% |
| Operating profit (loss) | 9901 | €153,554 | €170,054 | +€16,500 | +10.7% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,160 | €1,903 | -€257 | -11.9% |
| Recurring financial charges | 65 | €2,160 | €1,903 | -€257 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €151,394 | €168,158 | +€16,764 | +11.1% |
| Income taxes | 67/77 | €33,839 | €43,203 | +€9,364 | +27.7% |
| Profit (loss) for the period | 9904 | €117,555 | €124,955 | +€7,400 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,555 | €124,955 | +€7,400 | +6.3% |
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 10 October 2026 via checked.be.