BE7: 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.
BE7
Largest movements
- Receivables within one year +€61,730
new in 2025: €61,730
of which Trade receivables: +€61,502
- Cash +€23,722
up €23,722 (+57.4%), from €41,362 to €65,084
mainly Net result for the year (+€69,496) and Tax, wage and social debts (+€40,155)
- Profit (loss) carried forward +€69,496
up €69,496, from -€48,172 to €21,324
- Tax, wage and social debts +€40,155
up €40,155 (+2322.4%), from €1,729 to €41,884
- Trade debts -€24,200
no longer reported in 2025 (was €24,200)
- Gross operating margin +€86,264
up €86,264 (+915.4%), from €9,424 to €95,688
- Taxes +€25,307
new in 2025: €25,307
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 | €41,362 | €126,813 | +€85,451 | +206.6% |
| Current assets | 29/58 | €41,362 | €126,813 | +€85,451 | +206.6% |
| Amounts receivable within one year | 40/41 | - | €61,730 | +€61,730 | |
| Trade receivables | 40 | - | €61,502 | +€61,502 | |
| Other amounts receivable | 41 | - | €228 | +€228 | |
| Cash at bank and in hand | 54/58 | €41,362 | €65,084 | +€23,722 | +57.4% |
| Total equity and liabilities | 10/49 | €41,362 | €126,813 | +€85,451 | +206.6% |
| Equity | 10/15 | -€41,872 | €27,624 | +€69,496 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,172 | €21,324 | +€69,496 | |
| Amounts payable | 17/49 | €83,234 | €99,189 | +€15,955 | +19.2% |
| Amounts payable within one year | 42/48 | €83,234 | €99,189 | +€15,955 | +19.2% |
| Trade debts | 44 | €24,200 | - | -€24,200 | |
| Suppliers | 440/4 | €24,200 | - | -€24,200 | |
| Taxes, remuneration and social security | 45 | €1,729 | €41,884 | +€40,155 | +2322.4% |
| Taxes | 450/3 | €1,729 | €41,884 | +€40,155 | +2322.4% |
| Other amounts payable | 47/48 | €57,305 | €57,305 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €839 | +€839 | |
| Gross operating margin | 9900 | €9,424 | €95,688 | +€86,264 | +915.4% |
| Operating profit (loss) | 9901 | €9,424 | €94,849 | +€85,425 | +906.5% |
| Financial charges | 65/66B | €46 | €46 | +€0 | +0.7% |
| Recurring financial charges | 65 | €46 | €46 | +€0 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €9,378 | €94,803 | +€85,425 | +910.9% |
| Income taxes | 67/77 | - | €25,307 | +€25,307 | |
| Profit (loss) for the period | 9904 | €9,378 | €69,496 | +€60,118 | +641.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,378 | €69,496 | +€60,118 | +641.1% |
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 9 October 2026 via checked.be.