BeALL: 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.
BeALL
Largest movements
- Deferred charges and accrued income -€44,978
down €44,978 (-98.6%), from €45,606 to €628
- Receivables within one year -€23,151
down €23,151 (-72.2%), from €32,081 to €8,931
of which Trade receivables: -€29,548
- Cash +€15,777
up €15,777 (+30.2%), from €52,257 to €68,034
mainly Deferred charges and accrued income (+€44,978) and Receivables within one year (+€23,151)
- Tangible fixed assets -€5,582
down €5,582 (-21.8%), from €25,557 to €19,974
- Other debts -€29,401
no longer reported in 2025 (was €29,401)
- Trade debts -€27,871
down €27,871 (-91.4%), from €30,481 to €2,610
- Tax, wage and social debts -€5,554
down €5,554 (-19.2%), from €28,888 to €23,333
- Reserves +€4,904
up €4,904 (+7.7%), from €64,060 to €68,964
- Gross operating margin -€78,858
down €78,858 (-86.0%), from €91,664 to €12,805
- Taxes -€22,769
down €22,769 (-91.8%), from €24,801 to €2,032
- Depreciation +€3,227
up €3,227 (+137%), from €2,355 to €5,582
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 | €155,501 | €97,567 | -€57,934 | -37.3% |
| Fixed assets | 21/28 | €25,557 | €19,974 | -€5,582 | -21.8% |
| Tangible fixed assets | 22/27 | €25,557 | €19,974 | -€5,582 | -21.8% |
| Furniture and vehicles | 24 | €25,557 | €19,974 | -€5,582 | -21.8% |
| Current assets | 29/58 | €129,945 | €77,593 | -€52,352 | -40.3% |
| Amounts receivable within one year | 40/41 | €32,081 | €8,931 | -€23,151 | -72.2% |
| Trade receivables | 40 | €32,081 | €2,533 | -€29,548 | -92.1% |
| Other amounts receivable | 41 | - | €6,398 | +€6,398 | |
| Cash at bank and in hand | 54/58 | €52,257 | €68,034 | +€15,777 | +30.2% |
| Deferred charges and accrued income | 490/1 | €45,606 | €628 | -€44,978 | -98.6% |
| Total equity and liabilities | 10/49 | €155,501 | €97,567 | -€57,934 | -37.3% |
| Equity | 10/15 | €66,560 | €71,464 | +€4,904 | +7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,060 | €68,964 | +€4,904 | +7.7% |
| Distributable reserves | 133 | €64,060 | €68,964 | +€4,904 | +7.7% |
| Amounts payable | 17/49 | €88,941 | €26,103 | -€62,838 | -70.7% |
| Amounts payable within one year | 42/48 | €88,769 | €25,943 | -€62,826 | -70.8% |
| Trade debts | 44 | €30,481 | €2,610 | -€27,871 | -91.4% |
| Suppliers | 440/4 | €30,481 | €2,610 | -€27,871 | -91.4% |
| Taxes, remuneration and social security | 45 | €28,888 | €23,333 | -€5,554 | -19.2% |
| Taxes | 450/3 | €28,888 | €23,333 | -€5,554 | -19.2% |
| Other amounts payable | 47/48 | €29,401 | - | -€29,401 | |
| Accrued charges and deferred income | 492/3 | €172 | €160 | -€12 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,355 | €5,582 | +€3,227 | +137% |
| Other operating charges | 640/8 | €403 | €291 | -€112 | -27.8% |
| Gross operating margin | 9900 | €91,664 | €12,805 | -€78,858 | -86.0% |
| Operating profit (loss) | 9901 | €88,906 | €6,932 | -€81,973 | -92.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €45 | - | -€45 | |
| Recurring financial charges | 65 | €45 | - | -€45 | |
| Profit (loss) for the period before taxes | 9903 | €88,861 | €6,936 | -€81,925 | -92.2% |
| Income taxes | 67/77 | €24,801 | €2,032 | -€22,769 | -91.8% |
| Profit (loss) for the period | 9904 | €64,060 | €4,904 | -€59,156 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,060 | €4,904 | -€59,156 | -92.3% |
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 14 October 2026 via checked.be.