BE-X-BE: 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-X-BE
Largest movements
- Cash -€2,035
down €2,035 (-89.2%), from €2,283 to €247
mainly Net result for the year (-€1,648) and Trade debts (-€849)
- Receivables within one year -€605
down €605 (-10.3%), from €5,878 to €5,273
of which Other amounts receivable: -€605
- Profit (loss) carried forward -€1,648
down €1,648 (-36.0%), from €4,579 to €2,932
- Trade debts -€849
down €849 (-74.7%), from €1,138 to €288
- Tax, wage and social debts -€444
no longer reported in 2025 (was €444)
- Accrued charges and deferred income +€300
up €300, from €0 to €300
- Gross operating margin -€5,616
down €5,616, from €4,426 to -€1,191
- Taxes -€2,455
no longer reported in 2025 (was €2,455)
- Other operating charges +€227
up €227 (+49.4%), from €460 to €687
- Financial income +€124
up €124 (+71.6%), from €173 to €297
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 | €8,161 | €5,520 | -€2,641 | -32.4% |
| Current assets | 29/58 | €8,161 | €5,520 | -€2,641 | -32.4% |
| Amounts receivable within one year | 40/41 | €5,878 | €5,273 | -€605 | -10.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,878 | €5,273 | -€605 | -10.3% |
| Cash at bank and in hand | 54/58 | €2,283 | €247 | -€2,035 | -89.2% |
| Total equity and liabilities | 10/49 | €8,161 | €5,520 | -€2,641 | -32.4% |
| Equity | 10/15 | €6,579 | €4,932 | -€1,648 | -25.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,579 | €2,932 | -€1,648 | -36.0% |
| Amounts payable | 17/49 | €1,582 | €588 | -€993 | -62.8% |
| Amounts payable within one year | 42/48 | €1,582 | €288 | -€1,293 | -81.8% |
| Trade debts | 44 | €1,138 | €288 | -€849 | -74.7% |
| Suppliers | 440/4 | €1,138 | €288 | -€849 | -74.7% |
| Taxes, remuneration and social security | 45 | €444 | - | -€444 | |
| Taxes | 450/3 | €444 | - | -€444 | |
| Accrued charges and deferred income | 492/3 | €0 | €300 | +€300 | |
| Other operating charges | 640/8 | €460 | €687 | +€227 | +49.4% |
| Gross operating margin | 9900 | €4,426 | -€1,191 | -€5,616 | |
| Operating profit (loss) | 9901 | €3,966 | -€1,878 | -€5,844 | |
| Financial income | 75/76B | €173 | €297 | +€124 | +71.6% |
| Recurring financial income | 75 | €173 | €297 | +€124 | +71.6% |
| Financial charges | 65/66B | €55 | €67 | +€12 | +21.1% |
| Recurring financial charges | 65 | €55 | €67 | +€12 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €4,084 | -€1,648 | -€5,731 | |
| Income taxes | 67/77 | €2,455 | - | -€2,455 | |
| Profit (loss) for the period | 9904 | €1,628 | -€1,648 | -€3,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,628 | -€1,648 | -€3,276 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.