BE01: 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.
BE01
Largest movements
- Receivables within one year -€23,749
down €23,749 (-86.4%), from €27,482 to €3,733
of which Trade receivables: -€26,355
- Cash +€11,624
new in 2025: €11,624
mainly Receivables within one year (+€23,749) and Debts after one year (+€6,042)
- Tangible fixed assets -€1,943
down €1,943 (-31.0%), from €6,263 to €4,320
of which Furniture and vehicles: -€1,943
- Tax, wage and social debts -€9,845
down €9,845 (-75.8%), from €12,985 to €3,140
of which Remuneration and social security: -€8,579
- Debts after one year +€6,042
up €6,042 (+807%), from €749 to €6,791
- Profit (loss) carried forward -€3,137
new in 2025: -€3,137
- Trade debts -€2,859
down €2,859 (-83.7%), from €3,417 to €557
- Short-term financial debts -€1,944
no longer reported in 2025 (was €1,944)
- Gross operating margin -€11,266
down €11,266, from €9,276 to -€1,990
- Taxes -€1,678
down €1,678 (-92.3%), from €1,818 to €140
- Depreciation -€706
down €706 (-26.7%), from €2,649 to €1,943
- Financial charges +€152
up €152 (+63.1%), from €241 to €394
- Other operating charges +€126
up €126 (+26.4%), from €477 to €603
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 | €34,551 | €20,471 | -€14,080 | -40.8% |
| Fixed assets | 21/28 | €6,263 | €4,320 | -€1,943 | -31.0% |
| Tangible fixed assets | 22/27 | €6,263 | €4,320 | -€1,943 | -31.0% |
| Furniture and vehicles | 24 | €5,001 | €3,058 | -€1,943 | -38.9% |
| Other tangible fixed assets | 26 | €1,262 | €1,262 | = | 0.0% |
| Current assets | 29/58 | €28,288 | €16,151 | -€12,137 | -42.9% |
| Amounts receivable within one year | 40/41 | €27,482 | €3,733 | -€23,749 | -86.4% |
| Trade receivables | 40 | €27,482 | €1,127 | -€26,355 | -95.9% |
| Other amounts receivable | 41 | - | €2,606 | +€2,606 | |
| Cash at bank and in hand | 54/58 | - | €11,624 | +€11,624 | |
| Deferred charges and accrued income | 490/1 | €806 | €795 | -€11 | -1.4% |
| Total equity and liabilities | 10/49 | €34,551 | €20,471 | -€14,080 | -40.8% |
| Equity | 10/15 | €14,333 | €9,263 | -€5,070 | -35.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,933 | - | -€1,933 | |
| Distributable reserves | 133 | €1,933 | - | -€1,933 | |
| Profit (loss) carried forward | 14 | - | -€3,137 | -€3,137 | |
| Amounts payable | 17/49 | €20,218 | €11,208 | -€9,010 | -44.6% |
| Amounts payable after more than one year | 17 | €749 | €6,791 | +€6,042 | +807% |
| Other amounts payable | 178/9 | €749 | €6,791 | +€6,042 | +807% |
| Amounts payable within one year | 42/48 | €18,346 | €3,697 | -€14,649 | -79.8% |
| Financial debts | 43 | €1,944 | - | -€1,944 | |
| Credit institutions | 430/8 | €1,944 | - | -€1,944 | |
| Trade debts | 44 | €3,417 | €557 | -€2,859 | -83.7% |
| Suppliers | 440/4 | €3,417 | €557 | -€2,859 | -83.7% |
| Taxes, remuneration and social security | 45 | €12,985 | €3,140 | -€9,845 | -75.8% |
| Taxes | 450/3 | €4,406 | €3,140 | -€1,266 | -28.7% |
| Remuneration and social security | 454/9 | €8,579 | - | -€8,579 | |
| Accrued charges and deferred income | 492/3 | €1,123 | €720 | -€403 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,649 | €1,943 | -€706 | -26.7% |
| Other operating charges | 640/8 | €477 | €603 | +€126 | +26.4% |
| Gross operating margin | 9900 | €9,276 | -€1,990 | -€11,266 | |
| Operating profit (loss) | 9901 | €6,150 | -€4,536 | -€10,685 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €241 | €394 | +€152 | +63.1% |
| Recurring financial charges | 65 | €241 | €394 | +€152 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €5,908 | -€4,929 | -€10,838 | |
| Income taxes | 67/77 | €1,818 | €140 | -€1,678 | -92.3% |
| Profit (loss) for the period | 9904 | €4,091 | -€5,070 | -€9,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,091 | -€5,070 | -€9,160 |
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 31 October 2026 via checked.be.