BeOptimized: 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.
BeOptimized
Largest movements
- Tangible fixed assets +€32,874
up €32,874 (+210.1%), from €15,649 to €48,522
of which Furniture and vehicles: +€33,074
- Receivables within one year -€13,964
down €13,964 (-40.9%), from €34,154 to €20,189
of which Trade receivables: -€12,191
- Cash +€9,171
up €9,171 (+15.6%), from €58,637 to €67,807
mainly Net result for the year (+€55,264) and Debts after one year (+€15,976)
- Debts after one year +€15,976
new in 2025: €15,976
- Current portion of long-term debt +€5,163
up €5,163 (+340.9%), from €1,514 to €6,678
- Tax, wage and social debts +€3,414
up €3,414 (+166.6%), from €2,049 to €5,464
of which Remuneration and social security: +€2,610
- Other debts +€3,200
up €3,200 (+6.1%), from €52,853 to €56,053
- Gross operating margin +€5,021
up €5,021 (+6.5%), from €77,119 to €82,141
- Financial charges +€831
up €831 (+332.7%), from €250 to €1,081
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 | €108,992 | €137,441 | +€28,449 | +26.1% |
| Fixed assets | 21/28 | €15,649 | €48,522 | +€32,874 | +210.1% |
| Tangible fixed assets | 22/27 | €15,649 | €48,522 | +€32,874 | +210.1% |
| Furniture and vehicles | 24 | €15,434 | €48,508 | +€33,074 | +214.3% |
| Other tangible fixed assets | 26 | €214 | €14 | -€200 | -93.3% |
| Current assets | 29/58 | €93,343 | €88,918 | -€4,425 | -4.7% |
| Amounts receivable within one year | 40/41 | €34,154 | €20,189 | -€13,964 | -40.9% |
| Trade receivables | 40 | €28,133 | €15,942 | -€12,191 | -43.3% |
| Other amounts receivable | 41 | €6,021 | €4,248 | -€1,773 | -29.5% |
| Cash at bank and in hand | 54/58 | €58,637 | €67,807 | +€9,171 | +15.6% |
| Deferred charges and accrued income | 490/1 | €553 | €922 | +€369 | +66.6% |
| Total equity and liabilities | 10/49 | €108,992 | €137,441 | +€28,449 | +26.1% |
| Equity | 10/15 | €51,466 | €51,730 | +€264 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,006 | €31,270 | +€264 | +0.9% |
| Amounts payable | 17/49 | €57,526 | €85,711 | +€28,185 | +49.0% |
| Amounts payable after more than one year | 17 | - | €15,976 | +€15,976 | |
| Financial debts | 170/4 | - | €15,976 | +€15,976 | |
| Amounts payable within one year | 42/48 | €57,526 | €69,735 | +€12,208 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €1,514 | €6,678 | +€5,163 | +340.9% |
| Trade debts | 44 | €1,110 | €1,540 | +€430 | +38.8% |
| Suppliers | 440/4 | €1,110 | €1,540 | +€430 | +38.8% |
| Taxes, remuneration and social security | 45 | €2,049 | €5,464 | +€3,414 | +166.6% |
| Taxes | 450/3 | €2,049 | €2,854 | +€805 | +39.3% |
| Remuneration and social security | 454/9 | - | €2,610 | +€2,610 | |
| Other amounts payable | 47/48 | €52,853 | €56,053 | +€3,200 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,102 | €11,808 | -€293 | -2.4% |
| Gross operating margin | 9900 | €77,119 | €82,141 | +€5,021 | +6.5% |
| Operating profit (loss) | 9901 | €65,018 | €70,333 | +€5,315 | +8.2% |
| Financial income | 75/76B | €42 | €57 | +€15 | +35.9% |
| Recurring financial income | 75 | €42 | €57 | +€15 | +35.9% |
| Financial charges | 65/66B | €250 | €1,081 | +€831 | +332.7% |
| Recurring financial charges | 65 | €250 | €1,081 | +€831 | +332.7% |
| Profit (loss) for the period before taxes | 9903 | €64,810 | €69,309 | +€4,499 | +6.9% |
| Income taxes | 67/77 | €13,252 | €14,045 | +€792 | +6.0% |
| Profit (loss) for the period | 9904 | €51,558 | €55,264 | +€3,706 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,558 | €55,264 | +€3,706 | +7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.