Be-youtiful: 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-youtiful
Largest movements
- Receivables within one year +€15,122
up €15,122 (+32.4%), from €46,727 to €61,849
of which Trade receivables: +€11,186
- Tangible fixed assets +€3,901
up €3,901 (+4.0%), from €96,822 to €100,723
of which Land and buildings: +€2,365
- Cash +€3,049
up €3,049 (+24.6%), from €12,400 to €15,449
mainly Trade debts (+€33,093) and Contributions, distributions and other (+€23,580)
- Trade debts +€33,093
up €33,093 (+511%), from €6,478 to €39,571
- Other debts -€30,779
down €30,779 (-92.5%), from €33,270 to €2,491
- Reserves +€15,830
new in 2025: €15,830
of which Distributable reserves: +€15,057
- Contributions +€7,750
up €7,750 (+258%), from €3,000 to €10,750
- Tax, wage and social debts -€6,976
down €6,976 (-36.9%), from €18,921 to €11,946
of which Remuneration and social security: -€6,858
- Gross operating margin -€3,126
down €3,126 (-17.6%), from €17,755 to €14,629
- Taxes +€2,874
up €2,874 (+418%), from €687 to €3,561
- Depreciation +€2,314
up €2,314 (+46.0%), from €5,028 to €7,342
- Financial charges -€2,179
down €2,179 (-60.5%), from €3,603 to €1,423
- Other operating charges +€1,925
up €1,925 (+269%), from €716 to €2,641
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 | €160,965 | €182,320 | +€21,355 | +13.3% |
| Fixed assets | 21/28 | €100,315 | €103,216 | +€2,901 | +2.9% |
| Intangible fixed assets | 21 | €3,493 | €2,493 | -€1,000 | -28.6% |
| Tangible fixed assets | 22/27 | €96,822 | €100,723 | +€3,901 | +4.0% |
| Land and buildings | 22 | €94,671 | €97,036 | +€2,365 | +2.5% |
| Plant, machinery and equipment | 23 | €2,151 | €1,931 | -€220 | -10.2% |
| Furniture and vehicles | 24 | €0 | €1,756 | +€1,756 | |
| Current assets | 29/58 | €60,650 | €79,104 | +€18,455 | +30.4% |
| Amounts receivable within one year | 40/41 | €46,727 | €61,849 | +€15,122 | +32.4% |
| Trade receivables | 40 | €28,137 | €39,323 | +€11,186 | +39.8% |
| Other amounts receivable | 41 | €18,590 | €22,526 | +€3,937 | +21.2% |
| Cash at bank and in hand | 54/58 | €12,400 | €15,449 | +€3,049 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,524 | €1,807 | +€283 | +18.6% |
| Total equity and liabilities | 10/49 | €160,965 | €182,320 | +€21,355 | +13.3% |
| Equity | 10/15 | €101,297 | €124,539 | +€23,242 | +22.9% |
| Contributions | 10/11 | €3,000 | €10,750 | +€7,750 | +258% |
| Reserves | 13 | - | €15,830 | +€15,830 | |
| Non-distributable reserves | 130/1 | - | €773 | +€773 | |
| Other | 1319 | - | €773 | +€773 | |
| Distributable reserves | 133 | - | €15,057 | +€15,057 | |
| Profit (loss) carried forward | 14 | €98,297 | €97,958 | -€338 | -0.3% |
| Amounts payable | 17/49 | €59,668 | €57,782 | -€1,887 | -3.2% |
| Amounts payable within one year | 42/48 | €58,768 | €54,092 | -€4,677 | -8.0% |
| Financial debts | 43 | €99 | €85 | -€14 | -14.1% |
| Credit institutions | 430/8 | €99 | €85 | -€14 | -14.1% |
| Trade debts | 44 | €6,478 | €39,571 | +€33,093 | +511% |
| Suppliers | 440/4 | €6,478 | €39,571 | +€33,093 | +511% |
| Taxes, remuneration and social security | 45 | €18,921 | €11,946 | -€6,976 | -36.9% |
| Taxes | 450/3 | €9,777 | €9,660 | -€118 | -1.2% |
| Remuneration and social security | 454/9 | €9,144 | €2,286 | -€6,858 | -75.0% |
| Other amounts payable | 47/48 | €33,270 | €2,491 | -€30,779 | -92.5% |
| Accrued charges and deferred income | 492/3 | €900 | €3,690 | +€2,790 | +310% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,028 | €7,342 | +€2,314 | +46.0% |
| Other operating charges | 640/8 | €716 | €2,641 | +€1,925 | +269% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,755 | €14,629 | -€3,126 | -17.6% |
| Operating profit (loss) | 9901 | €12,011 | €4,646 | -€7,365 | -61.3% |
| Financial charges | 65/66B | €3,603 | €1,423 | -€2,179 | -60.5% |
| Recurring financial charges | 65 | €3,603 | €1,423 | -€2,179 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €8,408 | €3,223 | -€5,186 | -61.7% |
| Income taxes | 67/77 | €687 | €3,561 | +€2,874 | +418% |
| Profit (loss) for the period | 9904 | €7,721 | -€338 | -€8,060 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,721 | -€338 | -€8,060 |
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 15 October 2026 via checked.be.