Be4advice: 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.
Be4advice
Largest movements
- Cash -€326,591
down €326,591 (-81.4%), from €401,123 to €74,532
mainly Other debts (-€318,500) and Contributions, distributions and other (-€91,000)
- Other debts -€318,500
down €318,500 (-77.8%), from €409,500 to €91,000
- Tax, wage and social debts -€25,348
down €25,348 (-11.1%), from €227,730 to €202,382
of which Remuneration and social security: -€22,993
- Trade debts +€8,096
up €8,096 (+1047.9%), from €773 to €8,868
- Gross operating margin -€253,002
down €253,002 (-17.0%), from €1.5m to €1.2m
- Staff costs +€61,724
up €61,724 (+6.0%), from €1.0m to €1.1m
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 | €644,337 | €311,204 | -€333,133 | -51.7% |
| Fixed assets | 21/28 | €15,873 | €13,121 | -€2,752 | -17.3% |
| Tangible fixed assets | 22/27 | €15,873 | €13,121 | -€2,752 | -17.3% |
| Plant, machinery and equipment | 23 | €1,237 | €296 | -€940 | -76.1% |
| Furniture and vehicles | 24 | €1,047 | €618 | -€429 | -41.0% |
| Other tangible fixed assets | 26 | €13,589 | €12,207 | -€1,382 | -10.2% |
| Current assets | 29/58 | €628,465 | €298,083 | -€330,381 | -52.6% |
| Amounts receivable within one year | 40/41 | €219,358 | €216,244 | -€3,114 | -1.4% |
| Trade receivables | 40 | €217,826 | €215,758 | -€2,068 | -0.9% |
| Other amounts receivable | 41 | €1,531 | €485 | -€1,046 | -68.3% |
| Cash at bank and in hand | 54/58 | €401,123 | €74,532 | -€326,591 | -81.4% |
| Deferred charges and accrued income | 490/1 | €7,984 | €7,308 | -€676 | -8.5% |
| Total equity and liabilities | 10/49 | €644,337 | €311,204 | -€333,133 | -51.7% |
| Equity | 10/15 | €6,335 | €6,409 | +€74 | +1.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €335 | €409 | +€74 | +22.0% |
| Amounts payable | 17/49 | €638,002 | €304,796 | -€333,207 | -52.2% |
| Amounts payable within one year | 42/48 | €638,002 | €302,250 | -€335,752 | -52.6% |
| Trade debts | 44 | €773 | €8,868 | +€8,096 | +1047.9% |
| Suppliers | 440/4 | €773 | €8,868 | +€8,096 | +1047.9% |
| Taxes, remuneration and social security | 45 | €227,730 | €202,382 | -€25,348 | -11.1% |
| Taxes | 450/3 | €47,262 | €44,907 | -€2,355 | -5.0% |
| Remuneration and social security | 454/9 | €180,468 | €157,475 | -€22,993 | -12.7% |
| Other amounts payable | 47/48 | €409,500 | €91,000 | -€318,500 | -77.8% |
| Accrued charges and deferred income | 492/3 | - | €2,546 | +€2,546 | |
| Remuneration, social security and pensions | 62 | €1,033,569 | €1,095,293 | +€61,724 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,662 | €2,752 | +€1,089 | +65.5% |
| Other operating charges | 640/8 | €4,055 | €5,594 | +€1,539 | +38.0% |
| Gross operating margin | 9900 | €1,490,394 | €1,237,393 | -€253,002 | -17.0% |
| Operating profit (loss) | 9901 | €451,109 | €133,754 | -€317,354 | -70.3% |
| Financial income | 75/76B | €1,860 | €1,345 | -€516 | -27.7% |
| Recurring financial income | 75 | €1,860 | €1,345 | -€516 | -27.7% |
| Financial charges | 65/66B | €19,064 | €23,658 | +€4,594 | +24.1% |
| Recurring financial charges | 65 | €19,064 | €23,658 | +€4,594 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €433,905 | €111,441 | -€322,464 | -74.3% |
| Income taxes | 67/77 | €24,327 | €20,368 | -€3,960 | -16.3% |
| Profit (loss) for the period | 9904 | €409,578 | €91,074 | -€318,504 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €409,578 | €91,074 | -€318,504 | -77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.