BeIng More: 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.
What changed
BeIng More
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€308,620
2024 · €197,191+€111,429
Equity
€2.9m
2024 · €3.1m-€191,035
Cash
€62,452
2024 · €32,102+€30,350
Balance sheet total
€4.8m
2024 · €4.8m-€31,108
Largest movements
Assets
- Tangible fixed assets -€62,100
down €62,100 (-4.9%), from €1.3m to €1.2m
of which Land and buildings: -€53,000
Equity and liabilities
- Other debts +€209,717
up €209,717 (+104.9%), from €200,000 to €409,717
- Reserves -€191,035
down €191,035 (-7.6%), from €2.5m to €2.3m
- Debts after one year -€66,100
down €66,100 (-6.2%), from €1.1m to €999,292
Income statement
- Financial income +€87,000
new in 2025: €87,000
- Gross operating margin +€44,380
up €44,380 (+10.8%), from €410,109 to €454,489
- Taxes +€23,202
up €23,202 (+26.4%), from €87,860 to €111,062
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.
Result 2024
€197,191
Gross operating margin
+€44,380
Depreciation
+€125
Other operating charges
+€1,921
Financial income
+€87,000
Financial charges
+€1,205
Taxes
-€23,202
Result 2025
€308,620
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.
From operations
+€604,999
Investment
-€1,376
Financing
-€573,274
Cash 2024
€32,102
From operations (derived)
+€604,999
Net result for the year
+€308,620
Depreciation
+€63,476
Receivables within one year
-€641
Trade debts
-€3,782
Tax, wage and social debts
+€19,507
Other debts
+€209,717
Accrued charges and deferred income
+€8,103
Investment (derived)
-€1,376
Investment in fixed assets (net)
-€1,376
Financing
-€573,274
Debts after one year
-€66,100
Current portion of long-term debt
+€2,481
Short-term financial debts
-€10,000
Contributions, distributions and other
-€499,655
Cash 2025
€62,452
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,813,557 | €4,782,449 | -€31,108 | -0.6% |
| Fixed assets | 21/28 | €4,752,146 | €4,690,046 | -€62,100 | -1.3% |
| Tangible fixed assets | 22/27 | €1,272,146 | €1,210,046 | -€62,100 | -4.9% |
| Land and buildings | 22 | €1,239,403 | €1,186,403 | -€53,000 | -4.3% |
| Plant, machinery and equipment | 23 | - | €1,260 | +€1,260 | |
| Furniture and vehicles | 24 | €32,743 | €22,383 | -€10,360 | -31.6% |
| Financial fixed assets | 28 | €3,480,000 | €3,480,000 | = | 0.0% |
| Current assets | 29/58 | €61,411 | €92,403 | +€30,992 | +50.5% |
| Amounts receivable within one year | 40/41 | €29,309 | €29,951 | +€641 | +2.2% |
| Trade receivables | 40 | €29,309 | €29,951 | +€641 | +2.2% |
| Cash at bank and in hand | 54/58 | €32,102 | €62,452 | +€30,350 | +94.5% |
| Total equity and liabilities | 10/49 | €4,813,557 | €4,782,449 | -€31,108 | -0.6% |
| Equity | 10/15 | €3,105,956 | €2,914,921 | -€191,035 | -6.2% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €2,505,956 | €2,314,921 | -€191,035 | -7.6% |
| Distributable reserves | 133 | €2,505,956 | €2,314,921 | -€191,035 | -7.6% |
| Amounts payable | 17/49 | €1,707,601 | €1,867,528 | +€159,927 | +9.4% |
| Amounts payable after more than one year | 17 | €1,065,392 | €999,292 | -€66,100 | -6.2% |
| Financial debts | 170/4 | €1,065,392 | €999,292 | -€66,100 | -6.2% |
| Amounts payable within one year | 42/48 | €635,516 | €853,441 | +€217,924 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €63,619 | €66,100 | +€2,481 | +3.9% |
| Financial debts | 43 | €325,000 | €315,000 | -€10,000 | -3.1% |
| Other loans | 439 | €325,000 | €315,000 | -€10,000 | -3.1% |
| Trade debts | 44 | €6,099 | €2,317 | -€3,782 | -62.0% |
| Suppliers | 440/4 | €6,099 | €2,317 | -€3,782 | -62.0% |
| Taxes, remuneration and social security | 45 | €40,799 | €60,306 | +€19,507 | +47.8% |
| Taxes | 450/3 | €40,799 | €60,306 | +€19,507 | +47.8% |
| Other amounts payable | 47/48 | €200,000 | €409,717 | +€209,717 | +104.9% |
| Accrued charges and deferred income | 492/3 | €6,692 | €14,795 | +€8,103 | +121.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,601 | €63,476 | -€125 | -0.2% |
| Other operating charges | 640/8 | €9,230 | €7,310 | -€1,921 | -20.8% |
| Gross operating margin | 9900 | €410,109 | €454,489 | +€44,380 | +10.8% |
| Operating profit (loss) | 9901 | €337,278 | €383,704 | +€46,426 | +13.8% |
| Financial income | 75/76B | - | €87,000 | +€87,000 | |
| Recurring financial income | 75 | - | €87,000 | +€87,000 | |
| Financial charges | 65/66B | €52,227 | €51,022 | -€1,205 | -2.3% |
| Recurring financial charges | 65 | €52,227 | €51,022 | -€1,205 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €285,051 | €419,682 | +€134,630 | +47.2% |
| Income taxes | 67/77 | €87,860 | €111,062 | +€23,202 | +26.4% |
| Profit (loss) for the period | 9904 | €197,191 | €308,620 | +€111,429 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €197,191 | €308,620 | +€111,429 | +56.5% |
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 11 October 2026 via checked.be.