BeBalanced Fit: 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 Fit
Largest movements
- Tangible fixed assets -€22,802
down €22,802 (-23.8%), from €95,864 to €73,062
of which Other tangible fixed assets: -€24,805
- Receivables within one year -€12,910
down €12,910 (-80.9%), from €15,957 to €3,047
of which Trade receivables: -€13,293
- Intangible fixed assets -€1,714
down €1,714 (-25.0%), from €6,857 to €5,143
- Debts after one year -€17,774
down €17,774 (-67.4%), from €26,357 to €8,583
- Current portion of long-term debt -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Tax, wage and social debts -€8,987
down €8,987 (-80.4%), from €11,174 to €2,187
- Trade debts -€3,586
down €3,586 (-22.4%), from €16,032 to €12,446
- Short-term financial debts +€2,000
new in 2025: €2,000
- Gross operating margin -€5,782
down €5,782 (-16.5%), from €34,938 to €29,157
- Taxes -€1,316
down €1,316 (-84.3%), from €1,562 to €245
- Depreciation +€462
up €462 (+1.7%), from €27,626 to €28,088
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 | €141,775 | €103,067 | -€38,707 | -27.3% |
| Fixed assets | 21/28 | €102,721 | €78,205 | -€24,516 | -23.9% |
| Intangible fixed assets | 21 | €6,857 | €5,143 | -€1,714 | -25.0% |
| Tangible fixed assets | 22/27 | €95,864 | €73,062 | -€22,802 | -23.8% |
| Plant, machinery and equipment | 23 | €1,851 | €2,035 | +€184 | +9.9% |
| Furniture and vehicles | 24 | - | €1,819 | +€1,819 | |
| Other tangible fixed assets | 26 | €94,012 | €69,208 | -€24,805 | -26.4% |
| Current assets | 29/58 | €39,054 | €24,862 | -€14,191 | -36.3% |
| Amounts receivable within one year | 40/41 | €15,957 | €3,047 | -€12,910 | -80.9% |
| Trade receivables | 40 | €14,585 | €1,292 | -€13,293 | -91.1% |
| Other amounts receivable | 41 | €1,372 | €1,755 | +€383 | +27.9% |
| Cash at bank and in hand | 54/58 | €23,097 | €21,815 | -€1,281 | -5.5% |
| Total equity and liabilities | 10/49 | €141,775 | €103,067 | -€38,707 | -27.3% |
| Equity | 10/15 | €48,212 | €47,851 | -€360 | -0.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €38,212 | €37,851 | -€360 | -0.9% |
| Distributable reserves | 133 | €38,212 | €37,851 | -€360 | -0.9% |
| Amounts payable | 17/49 | €93,563 | €55,216 | -€38,347 | -41.0% |
| Amounts payable after more than one year | 17 | €26,357 | €8,583 | -€17,774 | -67.4% |
| Financial debts | 170/4 | €26,357 | €8,583 | -€17,774 | -67.4% |
| Amounts payable within one year | 42/48 | €67,206 | €46,633 | -€20,573 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Financial debts | 43 | - | €2,000 | +€2,000 | |
| Credit institutions | 430/8 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €16,032 | €12,446 | -€3,586 | -22.4% |
| Suppliers | 440/4 | €16,032 | €12,446 | -€3,586 | -22.4% |
| Taxes, remuneration and social security | 45 | €11,174 | €2,187 | -€8,987 | -80.4% |
| Taxes | 450/3 | €11,174 | €2,187 | -€8,987 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,626 | €28,088 | +€462 | +1.7% |
| Other operating charges | 640/8 | €1,208 | €1,244 | +€37 | +3.0% |
| Gross operating margin | 9900 | €34,938 | €29,157 | -€5,782 | -16.5% |
| Operating profit (loss) | 9901 | €6,105 | -€176 | -€6,280 | |
| Financial income | 75/76B | €252 | €241 | -€11 | -4.2% |
| Recurring financial income | 75 | €252 | €241 | -€11 | -4.2% |
| Financial charges | 65/66B | €174 | €181 | +€7 | +3.7% |
| Recurring financial charges | 65 | €174 | €181 | +€7 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €6,182 | -€115 | -€6,297 | |
| Income taxes | 67/77 | €1,562 | €245 | -€1,316 | -84.3% |
| Profit (loss) for the period | 9904 | €4,621 | -€360 | -€4,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,621 | -€360 | -€4,981 |
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 16 October 2026 via checked.be.