BEING: what changed
BEING
Largest movements
- Intangible fixed assets -€201,571
down €201,571 (-100%), from €201,571 to €0
- Receivables within one year +€199,018
up €199,018 (+103%), from €193,281 to €392,299
of which Trade receivables: +€206,503
- Cash -€23,482
down €23,482 (-100%), from €23,482 to €0
mainly Receivables within one year (-€199,018) and Short-term financial debts (-€125,000)
- Deferred charges and accrued income -€16,369
down €16,369 (-100%), from €16,369 to €0
- Tangible fixed assets -€5,446
down €5,446 (-100%), from €5,446 to €0
of which Plant, machinery and equipment: -€4,177
- Short-term financial debts -€125,000
down €125,000 (-100.0%), from €125,003 to €3
- Trade debts +€91,210
up €91,210 (+43.0%), from €212,236 to €303,447
- Other debts +€85,665
new in 2025: €85,665
- Tax, wage and social debts -€52,773
down €52,773 (-99.7%), from €52,940 to €167
of which Taxes: -€43,942
- Debts after one year -€18,384
down €18,384 (-100%), from €18,384 to €0
- Depreciation -€34,178
down €34,178 (-100%), from €34,178 to €0
- Staff costs +€16,722
up €16,722 (+38.4%), from €43,553 to €60,275
- Other operating charges -€9,499
down €9,499 (-85.1%), from €11,167 to €1,668
- Gross operating margin -€4,028
down €4,028 (-3.4%), from €118,410 to €114,382
- Financial charges -€2,403
down €2,403 (-17.0%), from €14,137 to €11,735
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,150 | €392,299 | -€47,850 | -10.9% |
| Fixed assets | 21/28 | €207,017 | €0 | -€207,017 | -100% |
| Intangible fixed assets | 21 | €201,571 | €0 | -€201,571 | -100% |
| Tangible fixed assets | 22/27 | €5,446 | €0 | -€5,446 | -100% |
| Plant, machinery and equipment | 23 | €4,177 | €0 | -€4,177 | -100% |
| Furniture and vehicles | 24 | €1,270 | €0 | -€1,270 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €233,132 | €392,299 | +€159,167 | +68.3% |
| Amounts receivable within one year | 40/41 | €193,281 | €392,299 | +€199,018 | +103% |
| Trade receivables | 40 | €185,797 | €392,299 | +€206,503 | +111% |
| Other amounts receivable | 41 | €7,485 | €0 | -€7,485 | -100% |
| Cash at bank and in hand | 54/58 | €23,482 | €0 | -€23,482 | -100% |
| Deferred charges and accrued income | 490/1 | €16,369 | €0 | -€16,369 | -100% |
| Total equity and liabilities | 10/49 | €440,150 | €392,299 | -€47,850 | -10.9% |
| Equity | 10/15 | €17,640 | €2,814 | -€14,826 | -84.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,440 | €0 | -€11,440 | -100% |
| Distributable reserves | 133 | €11,440 | €0 | -€11,440 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€3,386 | -€3,386 | |
| Amounts payable | 17/49 | €422,510 | €389,486 | -€33,025 | -7.8% |
| Amounts payable after more than one year | 17 | €18,384 | €0 | -€18,384 | -100% |
| Financial debts | 170/4 | €18,384 | €0 | -€18,384 | -100% |
| Amounts payable within one year | 42/48 | €395,902 | €389,282 | -€6,621 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,723 | €0 | -€5,723 | -100% |
| Financial debts | 43 | €125,003 | €3 | -€125,000 | -100.0% |
| Credit institutions | 430/8 | €125,003 | €3 | -€125,000 | -100.0% |
| Trade debts | 44 | €212,236 | €303,447 | +€91,210 | +43.0% |
| Suppliers | 440/4 | €212,236 | €303,447 | +€91,210 | +43.0% |
| Taxes, remuneration and social security | 45 | €52,940 | €167 | -€52,773 | -99.7% |
| Taxes | 450/3 | €44,109 | €167 | -€43,942 | -99.6% |
| Remuneration and social security | 454/9 | €8,831 | €0 | -€8,831 | -100% |
| Other amounts payable | 47/48 | - | €85,665 | +€85,665 | |
| Accrued charges and deferred income | 492/3 | €8,223 | €204 | -€8,019 | -97.5% |
| Non-recurring operating income | 76A | €6,500 | €0 | -€6,500 | -100% |
| Remuneration, social security and pensions | 62 | €43,553 | €60,275 | +€16,722 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,178 | €0 | -€34,178 | -100% |
| Other operating charges | 640/8 | €11,167 | €1,668 | -€9,499 | -85.1% |
| Non-recurring operating charges | 66A | €0 | €56,213 | +€56,213 | |
| Gross operating margin | 9900 | €118,410 | €114,382 | -€4,028 | -3.4% |
| Operating profit (loss) | 9901 | €29,512 | -€3,773 | -€33,285 | |
| Financial income | 75/76B | €2,881 | €897 | -€1,984 | -68.9% |
| Recurring financial income | 75 | €2,881 | €897 | -€1,984 | -68.9% |
| Financial charges | 65/66B | €14,137 | €11,735 | -€2,403 | -17.0% |
| Recurring financial charges | 65 | €14,137 | €11,735 | -€2,403 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €18,256 | -€14,611 | -€32,867 | |
| Income taxes | 67/77 | €124 | €215 | +€91 | +73.6% |
| Profit (loss) for the period | 9904 | €18,132 | -€14,826 | -€32,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,132 | -€14,826 | -€32,958 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.