BE YOU: 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 YOU
Largest movements
- Tangible fixed assets +€32,926
up €32,926 (+815%), from €4,042 to €36,968
- Stocks and contracts +€4,568
up €4,568 (+104%), from €4,400 to €8,968
- Receivables within one year +€3,200
up €3,200 (+107%), from €3,000 to €6,200
of which Trade receivables: +€3,200
- Cash -€1,654
down €1,654 (-4.2%), from €39,405 to €37,751
mainly Investment in fixed assets (net) (-€36,680) and Stocks and contracts (-€4,568)
- Other debts +€18,253
up €18,253 (+132%), from €13,857 to €32,110
- Reserves +€11,485
up €11,485 (+160%), from €7,195 to €18,681
- Debts after one year +€7,500
new in 2025: €7,500
- Current portion of long-term debt +€4,286
new in 2025: €4,286
- Trade debts -€2,030
down €2,030 (-14.1%), from €14,350 to €12,321
- Gross operating margin +€6,263
up €6,263 (+24.8%), from €25,205 to €31,469
- Depreciation +€3,105
up €3,105 (+479%), from €648 to €3,754
- Staff costs -€1,182
down €1,182 (-8.4%), from €14,137 to €12,955
- Other operating charges -€382
down €382 (-42.6%), from €896 to €515
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 | €52,305 | €90,948 | +€38,643 | +73.9% |
| Fixed assets | 21/28 | €4,042 | €36,968 | +€32,926 | +815% |
| Tangible fixed assets | 22/27 | €4,042 | €36,968 | +€32,926 | +815% |
| Plant, machinery and equipment | 23 | €4,042 | €36,968 | +€32,926 | +815% |
| Current assets | 29/58 | €48,264 | €53,980 | +€5,717 | +11.8% |
| Stocks and contracts in progress | 3 | €4,400 | €8,968 | +€4,568 | +104% |
| Stocks | 30/36 | €4,400 | €8,968 | +€4,568 | +104% |
| Amounts receivable within one year | 40/41 | €3,000 | €6,200 | +€3,200 | +107% |
| Trade receivables | 40 | €3,000 | €6,200 | +€3,200 | +107% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €39,405 | €37,751 | -€1,654 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,061 | -€397 | -27.2% |
| Total equity and liabilities | 10/49 | €52,305 | €90,948 | +€38,643 | +73.9% |
| Equity | 10/15 | €13,195 | €24,681 | +€11,485 | +87.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €7,195 | €18,681 | +€11,485 | +160% |
| Distributable reserves | 133 | €7,195 | €18,681 | +€11,485 | +160% |
| Amounts payable | 17/49 | €39,110 | €66,267 | +€27,158 | +69.4% |
| Amounts payable after more than one year | 17 | - | €7,500 | +€7,500 | |
| Financial debts | 170/4 | - | €7,500 | +€7,500 | |
| Amounts payable within one year | 42/48 | €39,110 | €58,767 | +€19,657 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,286 | +€4,286 | |
| Trade debts | 44 | €14,350 | €12,321 | -€2,030 | -14.1% |
| Suppliers | 440/4 | €14,350 | €12,321 | -€2,030 | -14.1% |
| Taxes, remuneration and social security | 45 | €10,902 | €10,051 | -€851 | -7.8% |
| Taxes | 450/3 | €9,468 | €8,934 | -€534 | -5.6% |
| Remuneration and social security | 454/9 | €1,434 | €1,117 | -€317 | -22.1% |
| Other amounts payable | 47/48 | €13,857 | €32,110 | +€18,253 | +132% |
| Remuneration, social security and pensions | 62 | €14,137 | €12,955 | -€1,182 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €3,754 | +€3,105 | +479% |
| Other operating charges | 640/8 | €896 | €515 | -€382 | -42.6% |
| Gross operating margin | 9900 | €25,205 | €31,469 | +€6,263 | +24.8% |
| Operating profit (loss) | 9901 | €9,524 | €14,246 | +€4,721 | +49.6% |
| Financial income | 75/76B | €2 | €3 | +€1 | +70.7% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +70.7% |
| Financial charges | 65/66B | €42 | €301 | +€259 | +616% |
| Recurring financial charges | 65 | €42 | €301 | +€259 | +616% |
| Profit (loss) for the period before taxes | 9903 | €9,484 | €13,947 | +€4,463 | +47.1% |
| Income taxes | 67/77 | €2,288 | €2,462 | +€174 | +7.6% |
| Profit (loss) for the period | 9904 | €7,195 | €11,485 | +€4,290 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,195 | €11,485 | +€4,290 | +59.6% |
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 14 October 2026 via checked.be.