BeCurrent: 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.
BeCurrent
Largest movements
- Receivables within one year -€112,405
down €112,405 (-54.0%), from €208,328 to €95,923
of which Trade receivables: -€107,788
- Cash +€37,170
up €37,170 (+56.2%), from €66,094 to €103,263
mainly Receivables within one year (+€112,405) and Net result for the year (+€27,256)
- Current investments -€8,916
down €8,916 (-6.8%), from €130,896 to €121,980
- Tangible fixed assets -€8,381
down €8,381 (-23.3%), from €36,007 to €27,627
of which Furniture and vehicles: -€4,567
- Reserves -€100,000
down €100,000 (-26.0%), from €384,468 to €284,468
- Debts after one year -€37,589
down €37,589 (-40.2%), from €93,540 to €55,952
- Profit (loss) carried forward +€27,256
up €27,256 (+666410.3%), from €4 to €27,260
- Tax, wage and social debts +€11,735
up €11,735 (+799.0%), from €1,469 to €13,204
- Gross operating margin +€29,632
up €29,632 (+148.1%), from €20,012 to €49,643
- Taxes +€5,429
up €5,429 (+230.7%), from €2,353 to €7,783
- Financial income -€2,357
down €2,357 (-61.3%), from €3,844 to €1,487
- Depreciation -€612
down €612 (-6.0%), from €10,281 to €9,669
- Financial charges -€602
down €602 (-10.2%), from €5,901 to €5,299
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 | €529,131 | €436,283 | -€92,849 | -17.5% |
| Fixed assets | 21/28 | €36,007 | €27,627 | -€8,381 | -23.3% |
| Tangible fixed assets | 22/27 | €36,007 | €27,627 | -€8,381 | -23.3% |
| Plant, machinery and equipment | 23 | €1,703 | €832 | -€871 | -51.2% |
| Furniture and vehicles | 24 | €11,978 | €7,410 | -€4,567 | -38.1% |
| Other tangible fixed assets | 26 | €22,326 | €19,384 | -€2,942 | -13.2% |
| Current assets | 29/58 | €493,124 | €408,656 | -€84,468 | -17.1% |
| Amounts receivable after more than one year | 29 | €82,940 | €82,940 | = | 0.0% |
| Other amounts receivable | 291 | €82,940 | €82,940 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €208,328 | €95,923 | -€112,405 | -54.0% |
| Trade receivables | 40 | €202,687 | €94,898 | -€107,788 | -53.2% |
| Other amounts receivable | 41 | €5,641 | €1,025 | -€4,616 | -81.8% |
| Current investments | 50/53 | €130,896 | €121,980 | -€8,916 | -6.8% |
| Cash at bank and in hand | 54/58 | €66,094 | €103,263 | +€37,170 | +56.2% |
| Deferred charges and accrued income | 490/1 | €4,867 | €4,550 | -€318 | -6.5% |
| Total equity and liabilities | 10/49 | €529,131 | €436,283 | -€92,849 | -17.5% |
| Equity | 10/15 | €391,972 | €319,228 | -€72,744 | -18.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €384,468 | €284,468 | -€100,000 | -26.0% |
| Distributable reserves | 133 | €384,468 | €284,468 | -€100,000 | -26.0% |
| Profit (loss) carried forward | 14 | €4 | €27,260 | +€27,256 | +666410.3% |
| Amounts payable | 17/49 | €137,159 | €117,054 | -€20,105 | -14.7% |
| Amounts payable after more than one year | 17 | €93,540 | €55,952 | -€37,589 | -40.2% |
| Financial debts | 170/4 | €93,540 | €55,952 | -€37,589 | -40.2% |
| Amounts payable within one year | 42/48 | €43,619 | €61,103 | +€17,484 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €36,083 | €37,589 | +€1,506 | +4.2% |
| Financial debts | 43 | €203 | €238 | +€35 | +17.2% |
| Credit institutions | 430/8 | €203 | €238 | +€35 | +17.2% |
| Trade debts | 44 | €877 | €1,553 | +€676 | +77.2% |
| Suppliers | 440/4 | €877 | €1,553 | +€676 | +77.2% |
| Taxes, remuneration and social security | 45 | €1,469 | €13,204 | +€11,735 | +799.0% |
| Taxes | 450/3 | €1,469 | €13,204 | +€11,735 | +799.0% |
| Other amounts payable | 47/48 | €4,988 | €8,519 | +€3,531 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,281 | €9,669 | -€612 | -6.0% |
| Other operating charges | 640/8 | €671 | €656 | -€15 | -2.2% |
| Non-recurring operating charges | 66A | €432 | €466 | +€35 | +8.0% |
| Gross operating margin | 9900 | €20,012 | €49,643 | +€29,632 | +148.1% |
| Operating profit (loss) | 9901 | €8,628 | €38,852 | +€30,224 | +350.3% |
| Financial income | 75/76B | €3,844 | €1,487 | -€2,357 | -61.3% |
| Recurring financial income | 75 | €3,844 | €1,487 | -€2,357 | -61.3% |
| Financial charges | 65/66B | €5,901 | €5,299 | -€602 | -10.2% |
| Recurring financial charges | 65 | €5,901 | €5,299 | -€602 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €6,570 | €35,039 | +€28,469 | +433.3% |
| Income taxes | 67/77 | €2,353 | €7,783 | +€5,429 | +230.7% |
| Profit (loss) for the period | 9904 | €4,217 | €27,256 | +€23,039 | +546.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,217 | €27,256 | +€23,039 | +546.4% |
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 5 October 2026 via checked.be.