beONE: 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.
beONE
Largest movements
- Cash +€3,655
up €3,655 (+76.2%), from €4,797 to €8,452
mainly Depreciation (+€2,634) and Net result for the year (+€2,011)
- Formation expenses -€2,589
no longer reported in 2025 (was €2,589)
- Tangible fixed assets +€1,346
new in 2025: €1,346
- Receivables within one year -€532
down €532 (-35.2%), from €1,509 to €978
of which Trade receivables: -€983
- Reserves +€2,011
up €2,011 (+164.1%), from €1,226 to €3,237
- Trade debts -€929
down €929 (-83.6%), from €1,112 to €183
- Tax, wage and social debts +€624
up €624 (+152.8%), from €409 to €1,033
- Other debts +€173
up €173 (+15.0%), from €1,150 to €1,323
- Gross operating margin +€3,048
up €3,048 (+129.9%), from €2,346 to €5,394
- Depreciation +€2,251
up €2,251 (+588.2%), from €383 to €2,634
- Taxes +€216
up €216 (+52.8%), from €409 to €624
- Financial charges -€205
down €205 (-62.2%), from €329 to €124
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,896 | €10,775 | +€1,879 | +21.1% |
| Formation expenses | 20 | €2,589 | - | -€2,589 | |
| Fixed assets | 21/28 | - | €1,346 | +€1,346 | |
| Tangible fixed assets | 22/27 | - | €1,346 | +€1,346 | |
| Plant, machinery and equipment | 23 | - | €1,346 | +€1,346 | |
| Current assets | 29/58 | €6,306 | €9,430 | +€3,123 | +49.5% |
| Amounts receivable within one year | 40/41 | €1,509 | €978 | -€532 | -35.2% |
| Trade receivables | 40 | €1,420 | €437 | -€983 | -69.2% |
| Other amounts receivable | 41 | €89 | €540 | +€451 | +504.2% |
| Cash at bank and in hand | 54/58 | €4,797 | €8,452 | +€3,655 | +76.2% |
| Total equity and liabilities | 10/49 | €8,896 | €10,775 | +€1,879 | +21.1% |
| Equity | 10/15 | €6,226 | €8,237 | +€2,011 | +32.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,226 | €3,237 | +€2,011 | +164.1% |
| Distributable reserves | 133 | €1,226 | €3,237 | +€2,011 | +164.1% |
| Amounts payable | 17/49 | €2,670 | €2,538 | -€132 | -4.9% |
| Amounts payable within one year | 42/48 | €2,670 | €2,538 | -€132 | -4.9% |
| Trade debts | 44 | €1,112 | €183 | -€929 | -83.6% |
| Suppliers | 440/4 | €1,112 | €183 | -€929 | -83.6% |
| Taxes, remuneration and social security | 45 | €409 | €1,033 | +€624 | +152.8% |
| Taxes | 450/3 | €409 | €1,033 | +€624 | +152.8% |
| Other amounts payable | 47/48 | €1,150 | €1,323 | +€173 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €2,634 | +€2,251 | +588.2% |
| Gross operating margin | 9900 | €2,346 | €5,394 | +€3,048 | +129.9% |
| Operating profit (loss) | 9901 | €1,963 | €2,760 | +€797 | +40.6% |
| Financial charges | 65/66B | €329 | €124 | -€205 | -62.2% |
| Recurring financial charges | 65 | €329 | €124 | -€205 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €1,634 | €2,635 | +€1,001 | +61.3% |
| Income taxes | 67/77 | €409 | €624 | +€216 | +52.8% |
| Profit (loss) for the period | 9904 | €1,226 | €2,011 | +€786 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,226 | €2,011 | +€786 | +64.1% |
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 10 October 2026 via checked.be.