beIT: 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.
beIT
Largest movements
- Cash +€9,707
up €9,707 (+625%), from €1,552 to €11,259
mainly Net result for the year (+€11,766) and Depreciation (+€1,127)
- Tangible fixed assets +€2,726
up €2,726 (+56.3%), from €4,842 to €7,568
of which Plant, machinery and equipment: +€2,830
- Receivables within one year +€1,249
up €1,249 (+8.3%), from €14,996 to €16,245
of which Other amounts receivable: +€12,459
- Reserves +€10,400
up €10,400 (+141%), from €7,360 to €17,760
- Profit (loss) carried forward +€1,366
up €1,366, from -€1,333 to €33
- Tax, wage and social debts +€980
up €980 (+10.7%), from €9,163 to €10,143
- Trade debts +€936
new in 2025: €936
- Turnover +€25,845
up €25,845 (+22.3%), from €115,795 to €141,640
- Purchases and services +€22,714
up €22,714 (+20.9%), from €108,675 to €131,389
- Gross operating margin +€1,967
up €1,967 (+16.5%), from €11,924 to €13,891
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 | €21,390 | €35,072 | +€13,682 | +64.0% |
| Fixed assets | 21/28 | €4,842 | €7,568 | +€2,726 | +56.3% |
| Tangible fixed assets | 22/27 | €4,842 | €7,568 | +€2,726 | +56.3% |
| Plant, machinery and equipment | 23 | €4,738 | €7,568 | +€2,830 | +59.7% |
| Other tangible fixed assets | 26 | €104 | - | -€104 | |
| Current assets | 29/58 | €16,548 | €27,504 | +€10,956 | +66.2% |
| Amounts receivable within one year | 40/41 | €14,996 | €16,245 | +€1,249 | +8.3% |
| Trade receivables | 40 | €12,272 | €1,062 | -€11,210 | -91.3% |
| Other amounts receivable | 41 | €2,724 | €15,183 | +€12,459 | +457% |
| Cash at bank and in hand | 54/58 | €1,552 | €11,259 | +€9,707 | +625% |
| Total equity and liabilities | 10/49 | €21,390 | €35,072 | +€13,682 | +64.0% |
| Equity | 10/15 | €12,227 | €23,993 | +€11,766 | +96.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,360 | €17,760 | +€10,400 | +141% |
| Distributable reserves | 133 | €7,360 | €17,760 | +€10,400 | +141% |
| Profit (loss) carried forward | 14 | -€1,333 | €33 | +€1,366 | |
| Amounts payable | 17/49 | €9,163 | €11,079 | +€1,916 | +20.9% |
| Amounts payable within one year | 42/48 | €9,163 | €11,079 | +€1,916 | +20.9% |
| Trade debts | 44 | - | €936 | +€936 | |
| Suppliers | 440/4 | - | €936 | +€936 | |
| Taxes, remuneration and social security | 45 | €9,163 | €10,143 | +€980 | +10.7% |
| Taxes | 450/3 | €9,163 | €10,143 | +€980 | +10.7% |
| Turnover | 70 | €115,795 | €141,640 | +€25,845 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,675 | €131,389 | +€22,714 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €670 | €1,127 | +€457 | +68.2% |
| Gross operating margin | 9900 | €11,924 | €13,891 | +€1,967 | +16.5% |
| Operating profit (loss) | 9901 | €11,254 | €12,764 | +€1,510 | +13.4% |
| Financial income | 75/76B | €3 | €370 | +€367 | +12,233% |
| Recurring financial income | 75 | €3 | €370 | +€367 | +12,233% |
| Financial charges | 65/66B | €419 | €169 | -€250 | -59.7% |
| Recurring financial charges | 65 | €419 | €169 | -€250 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €10,838 | €12,965 | +€2,127 | +19.6% |
| Income taxes | 67/77 | €173 | €1,199 | +€1,026 | +593% |
| Profit (loss) for the period | 9904 | €10,665 | €11,766 | +€1,101 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,665 | €11,766 | +€1,101 | +10.3% |
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 22 October 2026 via checked.be.