BE&YOU CORP.: 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 CORP.
Largest movements
- Receivables within one year -€6,350
down €6,350 (-18.6%), from €34,223 to €27,873
of which Trade receivables: -€6,206
- Cash -€1,156
down €1,156 (-78.8%), from €1,467 to €311
mainly Tax, wage and social debts (-€13,071) and Trade debts (-€8,445)
- Tax, wage and social debts -€13,071
down €13,071 (-97.8%), from €13,372 to €301
of which Taxes: -€9,292
- Other debts +€10,037
up €10,037 (+252%), from €3,981 to €14,017
- Trade debts -€8,445
down €8,445 (-97.8%), from €8,637 to €192
- Debts after one year +€5,470
up €5,470 (+5.3%), from €102,326 to €107,796
- Profit (loss) carried forward -€2,051
down €2,051 (-6.6%), from -€31,029 to -€33,079
- Gross operating margin -€4,294
down €4,294, from €2,495 to -€1,799
- Financial charges -€3,367
down €3,367 (-84.0%), from €4,009 to €642
- Financial income +€1,291
up €1,291 (+4,304,167%), from €0 to €1,291
- Other operating charges +€261
up €261 (+40.9%), from €640 to €902
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 | €110,242 | €102,183 | -€8,059 | -7.3% |
| Formation expenses | 20 | €73,999 | €73,999 | = | 0.0% |
| Current assets | 29/58 | €36,243 | €28,184 | -€8,059 | -22.2% |
| Amounts receivable within one year | 40/41 | €34,223 | €27,873 | -€6,350 | -18.6% |
| Trade receivables | 40 | €34,079 | €27,873 | -€6,206 | -18.2% |
| Other amounts receivable | 41 | €144 | - | -€144 | |
| Cash at bank and in hand | 54/58 | €1,467 | €311 | -€1,156 | -78.8% |
| Deferred charges and accrued income | 490/1 | €554 | - | -€554 | |
| Total equity and liabilities | 10/49 | €110,242 | €102,183 | -€8,059 | -7.3% |
| Equity | 10/15 | -€22,969 | -€25,019 | -€2,051 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,029 | -€33,079 | -€2,051 | -6.6% |
| Amounts payable | 17/49 | €133,211 | €127,202 | -€6,009 | -4.5% |
| Amounts payable after more than one year | 17 | €102,326 | €107,796 | +€5,470 | +5.3% |
| Other amounts payable | 178/9 | €102,326 | €107,796 | +€5,470 | +5.3% |
| Amounts payable within one year | 42/48 | €25,989 | €14,510 | -€11,479 | -44.2% |
| Trade debts | 44 | €8,637 | €192 | -€8,445 | -97.8% |
| Suppliers | 440/4 | €8,637 | €192 | -€8,445 | -97.8% |
| Taxes, remuneration and social security | 45 | €13,372 | €301 | -€13,071 | -97.8% |
| Taxes | 450/3 | €9,592 | €301 | -€9,292 | -96.9% |
| Remuneration and social security | 454/9 | €3,779 | - | -€3,779 | |
| Other amounts payable | 47/48 | €3,981 | €14,017 | +€10,037 | +252% |
| Accrued charges and deferred income | 492/3 | €4,896 | €4,896 | = | 0.0% |
| Other operating charges | 640/8 | €640 | €902 | +€261 | +40.9% |
| Gross operating margin | 9900 | €2,495 | -€1,799 | -€4,294 | |
| Operating profit (loss) | 9901 | €1,855 | -€2,700 | -€4,556 | |
| Financial income | 75/76B | €0 | €1,291 | +€1,291 | +4,304,167% |
| Recurring financial income | 75 | €0 | €1,291 | +€1,291 | +4,304,167% |
| Financial charges | 65/66B | €4,009 | €642 | -€3,367 | -84.0% |
| Recurring financial charges | 65 | €4,009 | €642 | -€3,367 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,154 | -€2,051 | +€103 | +4.8% |
| Profit (loss) for the period | 9904 | -€2,154 | -€2,051 | +€103 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,154 | -€2,051 | +€103 | +4.8% |
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 27 October 2026 via checked.be.