BEFIRST TECH: 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.
BEFIRST TECH
Largest movements
- Cash -€3,164
down €3,164 (-44.1%), from €7,169 to €4,005
mainly Net result for the year (-€2,815) and Deferred charges and accrued income (-€320)
- Deferred charges and accrued income +€320
new in 2025: €320
- Receivables within one year +€287
up €287 (+56.3%), from €509 to €796
of which Other amounts receivable: +€438
- Profit (loss) carried forward -€2,815
down €2,815 (-93.2%), from -€3,022 to -€5,837
- Accrued charges and deferred income +€400
new in 2025: €400
- Other debts -€198
down €198 (-3.7%), from €5,293 to €5,095
- Gross operating margin +€140
up €140 (+6.6%), from -€2,110 to -€1,970
- Other operating charges -€48
down €48 (-6.2%), from €772 to €724
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.
Derived cash bridge
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 | €7,678 | €5,120 | -€2,558 | -33.3% |
| Current assets | 29/58 | €7,678 | €5,120 | -€2,558 | -33.3% |
| Amounts receivable within one year | 40/41 | €509 | €796 | +€287 | +56.3% |
| Trade receivables | 40 | €151 | - | -€151 | |
| Other amounts receivable | 41 | €358 | €796 | +€438 | +122% |
| Cash at bank and in hand | 54/58 | €7,169 | €4,005 | -€3,164 | -44.1% |
| Deferred charges and accrued income | 490/1 | - | €320 | +€320 | |
| Total equity and liabilities | 10/49 | €7,678 | €5,120 | -€2,558 | -33.3% |
| Equity | 10/15 | €2,128 | -€687 | -€2,815 | |
| Contributions | 10/11 | €5,150 | €5,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,022 | -€5,837 | -€2,815 | -93.2% |
| Amounts payable | 17/49 | €5,550 | €5,808 | +€258 | +4.6% |
| Amounts payable within one year | 42/48 | €5,550 | €5,408 | -€142 | -2.6% |
| Trade debts | 44 | - | €56 | +€56 | |
| Suppliers | 440/4 | - | €56 | +€56 | |
| Taxes, remuneration and social security | 45 | €257 | €257 | = | 0.0% |
| Taxes | 450/3 | €257 | €257 | = | 0.0% |
| Other amounts payable | 47/48 | €5,293 | €5,095 | -€198 | -3.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €772 | €724 | -€48 | -6.2% |
| Gross operating margin | 9900 | -€2,110 | -€1,970 | +€140 | +6.6% |
| Operating profit (loss) | 9901 | -€2,882 | -€2,694 | +€188 | +6.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €122 | -€18 | -12.8% |
| Recurring financial charges | 65 | €140 | €122 | -€18 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,022 | -€2,815 | +€206 | +6.8% |
| Profit (loss) for the period | 9904 | -€3,022 | -€2,815 | +€206 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,022 | -€2,815 | +€206 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.