BeBalanced: 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.
BeBalanced
Largest movements
- Receivables within one year -€43,847
down €43,847 (-43.7%), from €100,360 to €56,513
of which Trade receivables: -€27,192
- Intangible fixed assets -€20,000
down €20,000 (-42.6%), from €46,997 to €26,997
- Receivables after one year -€17,774
down €17,774 (-67.4%), from €26,357 to €8,583
- Trade debts -€25,396
down €25,396 (-58.0%), from €43,756 to €18,360
- Debts after one year -€23,066
down €23,066 (-3.4%), from €687,232 to €664,166
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Short-term financial debts -€10,268
down €10,268 (-83.7%), from €12,268 to €2,000
- Depreciation +€3,491
up €3,491 (+6.2%), from €55,900 to €59,391
- Gross operating margin -€2,271
down €2,271 (-2.5%), from €91,737 to €89,467
- Financial charges +€1,900
up €1,900 (+14.0%), from €13,581 to €15,481
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 | €940,855 | €871,003 | -€69,852 | -7.4% |
| Fixed assets | 21/28 | €775,749 | €763,567 | -€12,183 | -1.6% |
| Intangible fixed assets | 21 | €46,997 | €26,997 | -€20,000 | -42.6% |
| Tangible fixed assets | 22/27 | €723,403 | €731,470 | +€8,067 | +1.1% |
| Land and buildings | 22 | €709,575 | €723,741 | +€14,167 | +2.0% |
| Plant, machinery and equipment | 23 | €7,528 | €2,363 | -€5,165 | -68.6% |
| Furniture and vehicles | 24 | €6,300 | €5,365 | -€935 | -14.8% |
| Financial fixed assets | 28 | €5,350 | €5,100 | -€250 | -4.7% |
| Current assets | 29/58 | €165,106 | €107,436 | -€57,670 | -34.9% |
| Amounts receivable after more than one year | 29 | €26,357 | €8,583 | -€17,774 | -67.4% |
| Other amounts receivable | 291 | €26,357 | €8,583 | -€17,774 | -67.4% |
| Amounts receivable within one year | 40/41 | €100,360 | €56,513 | -€43,847 | -43.7% |
| Trade receivables | 40 | €27,192 | - | -€27,192 | |
| Other amounts receivable | 41 | €73,167 | €56,513 | -€16,654 | -22.8% |
| Cash at bank and in hand | 54/58 | €38,389 | €42,340 | +€3,951 | +10.3% |
| Total equity and liabilities | 10/49 | €940,855 | €871,003 | -€69,852 | -7.4% |
| Equity | 10/15 | €87,841 | €92,358 | +€4,516 | +5.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,841 | €87,358 | +€4,516 | +5.5% |
| Distributable reserves | 133 | €82,841 | €87,358 | +€4,516 | +5.5% |
| Amounts payable | 17/49 | €853,014 | €778,645 | -€74,369 | -8.7% |
| Amounts payable after more than one year | 17 | €687,232 | €664,166 | -€23,066 | -3.4% |
| Financial debts | 170/4 | €687,232 | €664,166 | -€23,066 | -3.4% |
| Amounts payable within one year | 42/48 | €150,781 | €114,479 | -€36,302 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €60,736 | €60,644 | -€93 | -0.2% |
| Financial debts | 43 | €12,268 | €2,000 | -€10,268 | -83.7% |
| Credit institutions | 430/8 | €12,268 | €2,000 | -€10,268 | -83.7% |
| Trade debts | 44 | €43,756 | €18,360 | -€25,396 | -58.0% |
| Suppliers | 440/4 | €43,756 | €18,360 | -€25,396 | -58.0% |
| Taxes, remuneration and social security | 45 | €142 | €34 | -€108 | -75.9% |
| Taxes | 450/3 | €142 | €34 | -€108 | -75.9% |
| Other amounts payable | 47/48 | €33,879 | €33,441 | -€438 | -1.3% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,900 | €59,391 | +€3,491 | +6.2% |
| Other operating charges | 640/8 | €9,716 | €10,079 | +€363 | +3.7% |
| Gross operating margin | 9900 | €91,737 | €89,467 | -€2,271 | -2.5% |
| Operating profit (loss) | 9901 | €26,121 | €19,997 | -€6,124 | -23.4% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €13,581 | €15,481 | +€1,900 | +14.0% |
| Recurring financial charges | 65 | €13,581 | €15,481 | +€1,900 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €12,626 | €4,516 | -€8,110 | -64.2% |
| Profit (loss) for the period | 9904 | €12,626 | €4,516 | -€8,110 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,626 | €4,516 | -€8,110 | -64.2% |
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 10 October 2026 via checked.be.