BECAUSE .BE: what changed
BECAUSE .BE
Largest movements
- Cash +€15,735
up €15,735 (+15.3%), from €102,816 to €118,551
mainly Net result for the year (+€8,099) and Other debts (+€6,809)
- Receivables within one year +€3,103
up €3,103 (+18.1%), from €17,097 to €20,200
of which Trade receivables: +€11,234
- Tangible fixed assets -€1,709
down €1,709 (-20.0%), from €8,558 to €6,849
of which Other tangible fixed assets: -€1,384
- Profit (loss) carried forward +€7,266
up €7,266 (+83.1%), from -€8,741 to -€1,475
- Other debts +€6,809
up €6,809 (+16.3%), from €41,840 to €48,649
- Tax, wage and social debts +€5,494
new in 2025: €5,494
- Trade debts -€2,818
down €2,818 (-58.8%), from €4,794 to €1,976
- Write-downs -€24,934
down €24,934, from €23,694 to -€1,240
- Gross operating margin -€18,025
down €18,025 (-50.8%), from €35,508 to €17,483
- Financial charges +€1,639
up €1,639 (+85.6%), from €1,915 to €3,554
- Taxes +€1,579
up €1,579 (+1,253%), from €126 to €1,705
- Financial income +€647
up €647 (+390%), from €166 to €813
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,493 | €151,244 | +€16,751 | +12.5% |
| Fixed assets | 21/28 | €8,882 | €7,173 | -€1,709 | -19.2% |
| Tangible fixed assets | 22/27 | €8,558 | €6,849 | -€1,709 | -20.0% |
| Furniture and vehicles | 24 | €780 | €455 | -€325 | -41.7% |
| Other tangible fixed assets | 26 | €7,778 | €6,394 | -€1,384 | -17.8% |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €125,611 | €144,071 | +€18,460 | +14.7% |
| Amounts receivable within one year | 40/41 | €17,097 | €20,200 | +€3,103 | +18.1% |
| Trade receivables | 40 | €5,279 | €16,513 | +€11,234 | +213% |
| Other amounts receivable | 41 | €11,818 | €3,687 | -€8,131 | -68.8% |
| Current investments | 50/53 | €4,892 | €4,913 | +€21 | +0.4% |
| Cash at bank and in hand | 54/58 | €102,816 | €118,551 | +€15,735 | +15.3% |
| Deferred charges and accrued income | 490/1 | €806 | €407 | -€399 | -49.5% |
| Total equity and liabilities | 10/49 | €134,493 | €151,244 | +€16,751 | +12.5% |
| Equity | 10/15 | €87,859 | €95,125 | +€7,266 | +8.3% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €83,900 | €83,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,040 | €82,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,741 | -€1,475 | +€7,266 | +83.1% |
| Amounts payable | 17/49 | €46,634 | €56,119 | +€9,485 | +20.3% |
| Amounts payable within one year | 42/48 | €46,634 | €56,119 | +€9,485 | +20.3% |
| Trade debts | 44 | €4,794 | €1,976 | -€2,818 | -58.8% |
| Suppliers | 440/4 | €4,794 | €1,976 | -€2,818 | -58.8% |
| Taxes, remuneration and social security | 45 | - | €5,494 | +€5,494 | |
| Taxes | 450/3 | - | €5,494 | +€5,494 | |
| Other amounts payable | 47/48 | €41,840 | €48,649 | +€6,809 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €1,709 | +€1 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,694 | -€1,240 | -€24,934 | |
| Other operating charges | 640/8 | €4,894 | €4,469 | -€425 | -8.7% |
| Gross operating margin | 9900 | €35,508 | €17,483 | -€18,025 | -50.8% |
| Operating profit (loss) | 9901 | €5,212 | €12,545 | +€7,333 | +141% |
| Financial income | 75/76B | €166 | €813 | +€647 | +390% |
| Recurring financial income | 75 | €166 | €813 | +€647 | +390% |
| Financial charges | 65/66B | €1,915 | €3,554 | +€1,639 | +85.6% |
| Recurring financial charges | 65 | €1,915 | €3,554 | +€1,639 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €3,463 | €9,804 | +€6,341 | +183% |
| Income taxes | 67/77 | €126 | €1,705 | +€1,579 | +1,253% |
| Profit (loss) for the period | 9904 | €3,337 | €8,099 | +€4,762 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €3,337 | €8,099 | +€4,762 | +143% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.