BeModules: 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.
BeModules
Largest movements
- Cash -€8,274
down €8,274 (-87.9%), from €9,410 to €1,136
mainly Net result for the year (-€17,817) and Tax, wage and social debts (-€8,627)
- Receivables within one year -€6,667
down €6,667 (-95.9%), from €6,949 to €282
of which Trade receivables: -€6,949
- Deferred charges and accrued income -€4,764
down €4,764 (-87.5%), from €5,443 to €680
- Profit (loss) carried forward -€17,817
down €17,817 (-42.3%), from -€42,114 to -€59,931
- Other debts +€12,250
up €12,250 (+13.5%), from €91,015 to €103,265
- Tax, wage and social debts -€8,627
down €8,627 (-59.8%), from €14,438 to €5,811
of which Remuneration and social security: -€8,077
- Trade debts -€5,858
down €5,858 (-78.1%), from €7,498 to €1,640
- Gross operating margin -€58,430
down €58,430, from €56,438 to -€1,992
- Staff costs -€47,465
down €47,465 (-77.1%), from €61,539 to €14,073
- Depreciation -€1,980
down €1,980 (-85.1%), from €2,327 to €347
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 | €84,836 | €64,785 | -€20,052 | -23.6% |
| Fixed assets | 21/28 | €966 | €619 | -€347 | -35.9% |
| Intangible fixed assets | 21 | €754 | €407 | -€347 | -46.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €83,870 | €64,165 | -€19,705 | -23.5% |
| Stocks and contracts in progress | 3 | €62,068 | €62,068 | = | 0.0% |
| Stocks | 30/36 | €62,068 | €62,068 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,949 | €282 | -€6,667 | -95.9% |
| Trade receivables | 40 | €6,949 | €0 | -€6,949 | -100% |
| Other amounts receivable | 41 | - | €282 | +€282 | |
| Cash at bank and in hand | 54/58 | €9,410 | €1,136 | -€8,274 | -87.9% |
| Deferred charges and accrued income | 490/1 | €5,443 | €680 | -€4,764 | -87.5% |
| Total equity and liabilities | 10/49 | €84,836 | €64,785 | -€20,052 | -23.6% |
| Equity | 10/15 | -€28,114 | -€45,931 | -€17,817 | -63.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,114 | -€59,931 | -€17,817 | -42.3% |
| Amounts payable | 17/49 | €112,950 | €110,715 | -€2,235 | -2.0% |
| Amounts payable within one year | 42/48 | €112,950 | €110,715 | -€2,235 | -2.0% |
| Trade debts | 44 | €7,498 | €1,640 | -€5,858 | -78.1% |
| Suppliers | 440/4 | €7,498 | €1,640 | -€5,858 | -78.1% |
| Taxes, remuneration and social security | 45 | €14,438 | €5,811 | -€8,627 | -59.8% |
| Taxes | 450/3 | €2,468 | €1,918 | -€550 | -22.3% |
| Remuneration and social security | 454/9 | €11,970 | €3,893 | -€8,077 | -67.5% |
| Other amounts payable | 47/48 | €91,015 | €103,265 | +€12,250 | +13.5% |
| Remuneration, social security and pensions | 62 | €61,539 | €14,073 | -€47,465 | -77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,327 | €347 | -€1,980 | -85.1% |
| Other operating charges | 640/8 | €896 | €967 | +€72 | +8.0% |
| Gross operating margin | 9900 | €56,438 | -€1,992 | -€58,430 | |
| Operating profit (loss) | 9901 | -€8,324 | -€17,380 | -€9,056 | -109% |
| Financial income | 75/76B | €2 | €0 | -€1 | -94.7% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -94.7% |
| Financial charges | 65/66B | €71 | €190 | +€119 | +167% |
| Recurring financial charges | 65 | €71 | €190 | +€119 | +167% |
| Profit (loss) for the period before taxes | 9903 | -€8,394 | -€17,570 | -€9,177 | -109% |
| Income taxes | 67/77 | €244 | €247 | +€3 | +1.1% |
| Profit (loss) for the period | 9904 | -€8,638 | -€17,817 | -€9,179 | -106% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,638 | -€17,817 | -€9,179 | -106% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.