BEMORE VISUALS: 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.
BEMORE VISUALS
Largest movements
- Cash +€29,965
up €29,965 (+154%), from €19,453 to €49,417
mainly Tax, wage and social debts (+€24,695) and Net result for the year (+€7,085)
- Receivables within one year +€3,197
up €3,197 (+31.9%), from €10,038 to €13,235
of which Other amounts receivable: +€2,139
- Tangible fixed assets -€805
down €805 (-41.2%), from €1,954 to €1,149
- Tax, wage and social debts +€24,695
up €24,695 (+275%), from €8,981 to €33,676
of which Remuneration and social security: +€17,235
- Profit (loss) carried forward +€7,085
up €7,085 (+34.7%), from €20,426 to €27,511
- Gross operating margin -€13,900
down €13,900 (-51.8%), from €26,822 to €12,922
- Taxes -€1,702
down €1,702 (-29.0%), from €5,872 to €4,170
- Other operating charges +€630
up €630 (+364%), from €173 to €803
- Depreciation +€343
up €343 (+74.3%), from €462 to €805
- Financial charges +€302
up €302 (+10,860%), from €3 to €305
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 | €31,445 | €63,802 | +€32,357 | +103% |
| Fixed assets | 21/28 | €1,954 | €1,149 | -€805 | -41.2% |
| Tangible fixed assets | 22/27 | €1,954 | €1,149 | -€805 | -41.2% |
| Plant, machinery and equipment | 23 | €1,954 | €1,149 | -€805 | -41.2% |
| Current assets | 29/58 | €29,491 | €62,653 | +€33,162 | +112% |
| Amounts receivable within one year | 40/41 | €10,038 | €13,235 | +€3,197 | +31.9% |
| Trade receivables | 40 | €7,718 | €8,776 | +€1,058 | +13.7% |
| Other amounts receivable | 41 | €2,320 | €4,460 | +€2,139 | +92.2% |
| Cash at bank and in hand | 54/58 | €19,453 | €49,417 | +€29,965 | +154% |
| Total equity and liabilities | 10/49 | €31,445 | €63,802 | +€32,357 | +103% |
| Equity | 10/15 | €22,426 | €29,511 | +€7,085 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,426 | €27,511 | +€7,085 | +34.7% |
| Amounts payable | 17/49 | €9,019 | €34,291 | +€25,271 | +280% |
| Amounts payable within one year | 42/48 | €9,019 | €34,291 | +€25,271 | +280% |
| Trade debts | 44 | €38 | €614 | +€576 | +1,522% |
| Suppliers | 440/4 | €38 | €614 | +€576 | +1,522% |
| Taxes, remuneration and social security | 45 | €8,981 | €33,676 | +€24,695 | +275% |
| Taxes | 450/3 | €7,981 | €15,441 | +€7,460 | +93.5% |
| Remuneration and social security | 454/9 | €1,000 | €18,235 | +€17,235 | +1,724% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €805 | +€343 | +74.3% |
| Other operating charges | 640/8 | €173 | €803 | +€630 | +364% |
| Gross operating margin | 9900 | €26,822 | €12,922 | -€13,900 | -51.8% |
| Operating profit (loss) | 9901 | €26,187 | €11,313 | -€14,874 | -56.8% |
| Financial income | 75/76B | €114 | €247 | +€133 | +117% |
| Recurring financial income | 75 | €114 | €247 | +€133 | +117% |
| Financial charges | 65/66B | €3 | €305 | +€302 | +10,860% |
| Recurring financial charges | 65 | €3 | €305 | +€302 | +10,860% |
| Profit (loss) for the period before taxes | 9903 | €26,298 | €11,256 | -€15,042 | -57.2% |
| Income taxes | 67/77 | €5,872 | €4,170 | -€1,702 | -29.0% |
| Profit (loss) for the period | 9904 | €20,426 | €7,085 | -€13,340 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,426 | €7,085 | -€13,340 | -65.3% |
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 16 October 2026 via checked.be.