Begomia: 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.
Begomia
Largest movements
- Cash +€59,830
up €59,830 (+138.1%), from €43,313 to €103,143
mainly Net result for the year (+€58,716) and Tax, wage and social debts (+€16,620)
- Deferred charges and accrued income +€20,773
new in 2025: €20,773
- Tangible fixed assets -€3,383
down €3,383 (-36.3%), from €9,316 to €5,932
of which Furniture and vehicles: -€4,037
- Profit (loss) carried forward +€58,716
up €58,716 (+106.6%), from €55,104 to €113,821
- Tax, wage and social debts +€16,620
up €16,620 (+172.3%), from €9,645 to €26,266
of which Taxes: +€13,216
- Trade debts +€3,204
up €3,204 (+2260.5%), from €142 to €3,346
- Gross operating margin +€47,102
up €47,102 (+121.5%), from €38,778 to €85,880
- Taxes +€13,216
up €13,216 (+137.0%), from €9,645 to €22,861
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 | €67,891 | €146,432 | +€78,540 | +115.7% |
| Fixed assets | 21/28 | €9,316 | €5,932 | -€3,383 | -36.3% |
| Tangible fixed assets | 22/27 | €9,316 | €5,932 | -€3,383 | -36.3% |
| Plant, machinery and equipment | 23 | €886 | €1,539 | +€653 | +73.7% |
| Furniture and vehicles | 24 | €8,430 | €4,393 | -€4,037 | -47.9% |
| Current assets | 29/58 | €58,576 | €140,499 | +€81,924 | +139.9% |
| Amounts receivable within one year | 40/41 | €15,262 | €16,584 | +€1,322 | +8.7% |
| Other amounts receivable | 41 | €15,262 | €16,584 | +€1,322 | +8.7% |
| Cash at bank and in hand | 54/58 | €43,313 | €103,143 | +€59,830 | +138.1% |
| Deferred charges and accrued income | 490/1 | - | €20,773 | +€20,773 | |
| Total equity and liabilities | 10/49 | €67,891 | €146,432 | +€78,540 | +115.7% |
| Equity | 10/15 | €58,104 | €116,821 | +€58,716 | +101.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,104 | €113,821 | +€58,716 | +106.6% |
| Amounts payable | 17/49 | €9,787 | €29,611 | +€19,824 | +202.6% |
| Amounts payable within one year | 42/48 | €9,787 | €29,611 | +€19,824 | +202.6% |
| Trade debts | 44 | €142 | €3,346 | +€3,204 | +2260.5% |
| Suppliers | 440/4 | €142 | €3,346 | +€3,204 | +2260.5% |
| Taxes, remuneration and social security | 45 | €9,645 | €26,266 | +€16,620 | +172.3% |
| Taxes | 450/3 | €9,645 | €22,861 | +€13,216 | +137.0% |
| Remuneration and social security | 454/9 | - | €3,404 | +€3,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,480 | €4,583 | +€104 | +2.3% |
| Other operating charges | 640/8 | €1,024 | €571 | -€452 | -44.2% |
| Gross operating margin | 9900 | €38,778 | €85,880 | +€47,102 | +121.5% |
| Operating profit (loss) | 9901 | €33,275 | €80,725 | +€47,451 | +142.6% |
| Financial income | 75/76B | €829 | €905 | +€76 | +9.2% |
| Recurring financial income | 75 | €829 | €905 | +€76 | +9.2% |
| Financial charges | 65/66B | €46 | €52 | +€6 | +13.0% |
| Recurring financial charges | 65 | €46 | €52 | +€6 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €34,057 | €81,578 | +€47,521 | +139.5% |
| Income taxes | 67/77 | €9,645 | €22,861 | +€13,216 | +137.0% |
| Profit (loss) for the period | 9904 | €24,412 | €58,716 | +€34,305 | +140.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,412 | €58,716 | +€34,305 | +140.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.