BECOME: 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.
BECOME
Largest movements
- Receivables within one year -€2,030
down €2,030 (-12.0%), from €16,876 to €14,846
of which Other amounts receivable: -€2,030
- Cash -€183
down €183 (-60.4%), from €304 to €120
mainly Net result for the year (-€2,213)
- Profit (loss) carried forward -€2,213
down €2,213 (-30.8%), from €7,180 to €4,966
- Turnover -€7,750
down €7,750 (-59.6%), from €13,000 to €5,250
- Gross operating margin -€6,808
down €6,808 (-57.0%), from €11,949 to €5,141
- Taxes +€6,507
new in 2025: €6,507
- Purchases and services -€1,674
down €1,674 (-60.4%), from €2,771 to €1,096
- Other operating charges -€166
down €166 (-26.3%), from €631 to €465
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 | €17,180 | €14,966 | -€2,213 | -12.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €17,180 | €14,966 | -€2,213 | -12.9% |
| Amounts receivable within one year | 40/41 | €16,876 | €14,846 | -€2,030 | -12.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €16,876 | €14,846 | -€2,030 | -12.0% |
| Cash at bank and in hand | 54/58 | €304 | €120 | -€183 | -60.4% |
| Total equity and liabilities | 10/49 | €17,180 | €14,966 | -€2,213 | -12.9% |
| Equity | 10/15 | €17,180 | €14,966 | -€2,213 | -12.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,180 | €4,966 | -€2,213 | -30.8% |
| Amounts payable | 17/49 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €0 | €0 | = | |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Turnover | 70 | €13,000 | €5,250 | -€7,750 | -59.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,771 | €1,096 | -€1,674 | -60.4% |
| Other operating charges | 640/8 | €631 | €465 | -€166 | -26.3% |
| Non-recurring operating charges | 66A | €525 | €250 | -€275 | -52.4% |
| Gross operating margin | 9900 | €11,949 | €5,141 | -€6,808 | -57.0% |
| Operating profit (loss) | 9901 | €10,793 | €4,425 | -€6,368 | -59.0% |
| Financial charges | 65/66B | €130 | €132 | +€2 | +1.3% |
| Recurring financial charges | 65 | €130 | €132 | +€2 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €10,663 | €4,294 | -€6,369 | -59.7% |
| Income taxes | 67/77 | - | €6,507 | +€6,507 | |
| Profit (loss) for the period | 9904 | €10,663 | -€2,213 | -€12,876 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,663 | -€2,213 | -€12,876 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.