BEFORMATIC: 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.
BEFORMATIC
Largest movements
- Cash +€59,782
up €59,782 (+84.4%), from €70,822 to €130,604
mainly Other debts (+€141,685) and Net result for the year (+€75,943)
- Tangible fixed assets +€11,609
up €11,609 (+647%), from €1,793 to €13,402
of which Furniture and vehicles: +€13,125
- Receivables within one year +€4,027
up €4,027 (+19.0%), from €21,232 to €25,259
- Other debts +€141,685
up €141,685 (+83,031%), from €171 to €141,855
- Profit (loss) carried forward -€75,266
no longer reported in 2025 (was €75,266)
- Tax, wage and social debts +€8,624
up €8,624 (+36.2%), from €23,811 to €32,435
of which Taxes: +€7,165
- Gross operating margin +€12,316
up €12,316 (+9.0%), from €136,320 to €148,636
- Staff costs +€10,243
up €10,243 (+26.4%), from €38,743 to €48,987
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 | €102,042 | €176,847 | +€74,806 | +73.3% |
| Fixed assets | 21/28 | €1,793 | €13,402 | +€11,609 | +647% |
| Tangible fixed assets | 22/27 | €1,793 | €13,402 | +€11,609 | +647% |
| Plant, machinery and equipment | 23 | €1,092 | €278 | -€815 | -74.6% |
| Furniture and vehicles | 24 | - | €13,125 | +€13,125 | |
| Other tangible fixed assets | 26 | €701 | - | -€701 | |
| Current assets | 29/58 | €100,249 | €163,445 | +€63,197 | +63.0% |
| Amounts receivable within one year | 40/41 | €21,232 | €25,259 | +€4,027 | +19.0% |
| Trade receivables | 40 | €21,232 | €25,259 | +€4,027 | +19.0% |
| Cash at bank and in hand | 54/58 | €70,822 | €130,604 | +€59,782 | +84.4% |
| Deferred charges and accrued income | 490/1 | €8,194 | €7,582 | -€612 | -7.5% |
| Total equity and liabilities | 10/49 | €102,042 | €176,847 | +€74,806 | +73.3% |
| Equity | 10/15 | €77,266 | €2,000 | -€75,266 | -97.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,266 | - | -€75,266 | |
| Amounts payable | 17/49 | €24,776 | €174,847 | +€150,072 | +606% |
| Amounts payable within one year | 42/48 | €24,776 | €174,847 | +€150,072 | +606% |
| Trade debts | 44 | €794 | €557 | -€237 | -29.8% |
| Suppliers | 440/4 | €794 | €557 | -€237 | -29.8% |
| Taxes, remuneration and social security | 45 | €23,811 | €32,435 | +€8,624 | +36.2% |
| Taxes | 450/3 | €18,511 | €25,676 | +€7,165 | +38.7% |
| Remuneration and social security | 454/9 | €5,300 | €6,759 | +€1,459 | +27.5% |
| Other amounts payable | 47/48 | €171 | €141,855 | +€141,685 | +83,031% |
| Remuneration, social security and pensions | 62 | €38,743 | €48,987 | +€10,243 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,270 | +€49 | +4.0% |
| Other operating charges | 640/8 | €189 | €1,555 | +€1,366 | +724% |
| Gross operating margin | 9900 | €136,320 | €148,636 | +€12,316 | +9.0% |
| Operating profit (loss) | 9901 | €96,167 | €96,824 | +€657 | +0.7% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €213 | €265 | +€52 | +24.4% |
| Recurring financial charges | 65 | €213 | €265 | +€52 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €95,954 | €96,574 | +€620 | +0.6% |
| Income taxes | 67/77 | €20,689 | €20,631 | -€58 | -0.3% |
| Profit (loss) for the period | 9904 | €75,266 | €75,943 | +€677 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,266 | €75,943 | +€677 | +0.9% |
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 21 October 2026 via checked.be.