Bechallenged: what changed
Two fiscal 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.
Bechallenged
Largest movements
- Cash -€1,659
down €1,659 (-31.6%), from €5,247 to €3,588
mainly Net result for the year (-€3,807) and Deferred charges and accrued income (-€267)
- Intangible fixed assets -€1,455
down €1,455 (-27.5%), from €5,292 to €3,837
- Receivables within one year -€770
down €770 (-75.0%), from €1,026 to €256
of which Trade receivables: -€1,026
- Deferred charges and accrued income +€267
new in 2025: €267
- Profit (loss) carried forward -€3,807
new in 2025: -€3,807
- Other debts +€387
new in 2025: €387
- Trade debts -€165
down €165 (-56.0%), from €295 to €130
- Gross operating margin -€5,544
down €5,544, from €3,640 to -€1,904
- Depreciation -€530
down €530 (-26.7%), from €1,985 to €1,455
- Other operating charges -€47
down €47 (-10.8%), from €434 to €387
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 | €11,565 | €7,948 | -€3,617 | -31.3% |
| Fixed assets | 21/28 | €5,292 | €3,837 | -€1,455 | -27.5% |
| Intangible fixed assets | 21 | €5,292 | €3,837 | -€1,455 | -27.5% |
| Current assets | 29/58 | €6,273 | €4,111 | -€2,162 | -34.5% |
| Amounts receivable within one year | 40/41 | €1,026 | €256 | -€770 | -75.0% |
| Trade receivables | 40 | €1,026 | €0 | -€1,026 | -100.0% |
| Other amounts receivable | 41 | - | €256 | +€256 | |
| Cash at bank and in hand | 54/58 | €5,247 | €3,588 | -€1,659 | -31.6% |
| Deferred charges and accrued income | 490/1 | - | €267 | +€267 | |
| Total equity and liabilities | 10/49 | €11,565 | €7,948 | -€3,617 | -31.3% |
| Equity | 10/15 | €11,182 | €7,375 | -€3,807 | -34.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,182 | €1,182 | = | 0.0% |
| Distributable reserves | 133 | €1,182 | €1,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,807 | -€3,807 | |
| Amounts payable | 17/49 | €384 | €573 | +€190 | +49.4% |
| Amounts payable within one year | 42/48 | €384 | €573 | +€190 | +49.4% |
| Financial debts | 43 | €56 | €56 | -€0 | 0.0% |
| Credit institutions | 430/8 | €56 | €56 | -€0 | 0.0% |
| Trade debts | 44 | €295 | €130 | -€165 | -56.0% |
| Suppliers | 440/4 | €295 | €130 | -€165 | -56.0% |
| Taxes, remuneration and social security | 45 | €33 | €0 | -€33 | -100.0% |
| Taxes | 450/3 | €33 | €0 | -€33 | -100.0% |
| Other amounts payable | 47/48 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,985 | €1,455 | -€530 | -26.7% |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | €3,640 | -€1,904 | -€5,544 | |
| Operating profit (loss) | 9901 | €1,220 | -€3,747 | -€4,967 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €39 | €60 | +€21 | +54.3% |
| Recurring financial charges | 65 | €39 | €60 | +€21 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €1,182 | -€3,807 | -€4,988 | |
| Profit (loss) for the period | 9904 | €1,182 | -€3,807 | -€4,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,182 | -€3,807 | -€4,988 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.