BeOPle: what changed
Two fiscal 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.
BeOPle
Largest movements
- Receivables within one year +€21,612
up €21,612, from €0 to €21,612
of which Other amounts receivable: +€21,612
- Cash -€6,780
down €6,780 (-47.5%), from €14,268 to €7,488
mainly Receivables within one year (-€21,612) and Other debts (-€12,911)
- Deferred charges and accrued income +€1,468
up €1,468 (+590.5%), from €249 to €1,716
- Reserves +€13,600
new in 2024: €13,600
- Other debts -€12,911
down €12,911 (-100.0%), from €12,911 to €0
- Profit (loss) carried forward +€12,593
up €12,593, from -€12,540 to €53
- Tax, wage and social debts +€2,104
up €2,104 (+23.6%), from €8,913 to €11,017
of which Remuneration and social security: +€2,190
- Trade debts +€915
up €915 (+52.8%), from €1,732 to €2,647
- Gross operating margin +€30,775
up €30,775 (+867.9%), from €3,546 to €34,321
- Taxes +€6,031
up €6,031 (+3589.1%), from €168 to €6,199
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,516 | €30,816 | +€16,300 | +112.3% |
| Current assets | 29/58 | €14,516 | €30,816 | +€16,300 | +112.3% |
| Amounts receivable within one year | 40/41 | €0 | €21,612 | +€21,612 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €21,612 | +€21,612 | |
| Cash at bank and in hand | 54/58 | €14,268 | €7,488 | -€6,780 | -47.5% |
| Deferred charges and accrued income | 490/1 | €249 | €1,716 | +€1,468 | +590.5% |
| Total equity and liabilities | 10/49 | €14,516 | €30,816 | +€16,300 | +112.3% |
| Equity | 10/15 | -€9,040 | €17,153 | +€26,193 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €13,600 | +€13,600 | |
| Distributable reserves | 133 | - | €13,600 | +€13,600 | |
| Profit (loss) carried forward | 14 | -€12,540 | €53 | +€12,593 | |
| Amounts payable | 17/49 | €23,556 | €13,663 | -€9,893 | -42.0% |
| Amounts payable within one year | 42/48 | €23,556 | €13,663 | -€9,893 | -42.0% |
| Trade debts | 44 | €1,732 | €2,647 | +€915 | +52.8% |
| Suppliers | 440/4 | €1,732 | €2,647 | +€915 | +52.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,913 | €11,017 | +€2,104 | +23.6% |
| Taxes | 450/3 | €8,913 | €8,827 | -€86 | -1.0% |
| Remuneration and social security | 454/9 | €0 | €2,190 | +€2,190 | |
| Other amounts payable | 47/48 | €12,911 | €0 | -€12,911 | -100.0% |
| Other operating charges | 640/8 | €752 | €586 | -€166 | -22.1% |
| Gross operating margin | 9900 | €3,546 | €34,321 | +€30,775 | +867.9% |
| Operating profit (loss) | 9901 | €2,794 | €33,735 | +€30,941 | +1107.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,315 | €1,343 | +€28 | +2.2% |
| Recurring financial charges | 65 | €1,315 | €1,343 | +€28 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €1,479 | €32,392 | +€30,913 | +2089.4% |
| Income taxes | 67/77 | €168 | €6,199 | +€6,031 | +3589.1% |
| Profit (loss) for the period | 9904 | €1,311 | €26,193 | +€24,881 | +1897.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,311 | €26,193 | +€24,881 | +1897.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.