BEEWARE DIGITAL: 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.
BEEWARE DIGITAL
Largest movements
- Receivables within one year +€2,090
new in 2025: €2,090
of which Trade receivables: +€1,986
- Deferred charges and accrued income +€366
new in 2025: €366
- Cash -€171
down €171 (-5.8%), from €2,973 to €2,802
mainly Tax, wage and social debts (-€2,547) and Receivables within one year (-€2,090)
- Tangible fixed assets -€128
down €128 (-7.2%), from €1,770 to €1,643
- Other debts +€4,000
up €4,000 (+123.0%), from €3,252 to €7,252
- Tax, wage and social debts -€2,547
no longer reported in 2025 (was €2,547)
- Profit (loss) carried forward +€865
up €865 (+17.2%), from -€5,016 to -€4,151
- Trade debts -€162
down €162 (-16.8%), from €961 to €799
- Gross operating margin +€6,649
up €6,649, from -€4,060 to €2,588
- Other operating charges +€387
up €387 (+484.2%), from €80 to €467
- Financial charges +€280
new in 2025: €280
- Depreciation +€100
up €100 (+11.4%), from €876 to €976
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 | €4,743 | €6,900 | +€2,156 | +45.5% |
| Fixed assets | 21/28 | €1,770 | €1,643 | -€128 | -7.2% |
| Tangible fixed assets | 22/27 | €1,770 | €1,643 | -€128 | -7.2% |
| Furniture and vehicles | 24 | €1,770 | €1,643 | -€128 | -7.2% |
| Current assets | 29/58 | €2,973 | €5,257 | +€2,284 | +76.8% |
| Amounts receivable within one year | 40/41 | - | €2,090 | +€2,090 | |
| Trade receivables | 40 | - | €1,986 | +€1,986 | |
| Other amounts receivable | 41 | - | €103 | +€103 | |
| Cash at bank and in hand | 54/58 | €2,973 | €2,802 | -€171 | -5.8% |
| Deferred charges and accrued income | 490/1 | - | €366 | +€366 | |
| Total equity and liabilities | 10/49 | €4,743 | €6,900 | +€2,156 | +45.5% |
| Equity | 10/15 | -€2,016 | -€1,151 | +€865 | +42.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,016 | -€4,151 | +€865 | +17.2% |
| Amounts payable | 17/49 | €6,760 | €8,051 | +€1,291 | +19.1% |
| Amounts payable within one year | 42/48 | €6,760 | €8,051 | +€1,291 | +19.1% |
| Trade debts | 44 | €961 | €799 | -€162 | -16.8% |
| Suppliers | 440/4 | €961 | €799 | -€162 | -16.8% |
| Taxes, remuneration and social security | 45 | €2,547 | - | -€2,547 | |
| Taxes | 450/3 | €2,547 | - | -€2,547 | |
| Other amounts payable | 47/48 | €3,252 | €7,252 | +€4,000 | +123.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €876 | €976 | +€100 | +11.4% |
| Other operating charges | 640/8 | €80 | €467 | +€387 | +484.2% |
| Gross operating margin | 9900 | -€4,060 | €2,588 | +€6,649 | |
| Operating profit (loss) | 9901 | -€5,016 | €1,145 | +€6,161 | |
| Financial charges | 65/66B | - | €280 | +€280 | |
| Recurring financial charges | 65 | - | €280 | +€280 | |
| Profit (loss) for the period before taxes | 9903 | -€5,016 | €865 | +€5,881 | |
| Profit (loss) for the period | 9904 | -€5,016 | €865 | +€5,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,016 | €865 | +€5,881 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.