BEORIGINS: 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.
BEORIGINS
Largest movements
- Tangible fixed assets -€6,642
down €6,642 (-95.1%), from €6,981 to €340
of which Furniture and vehicles: -€6,265
- Cash -€3,008
down €3,008 (-8.5%), from €35,271 to €32,263
mainly Net result for the year (-€4,882) and Tax, wage and social debts (-€3,752)
- Profit (loss) carried forward -€4,882
new in 2025: -€4,882
- Tax, wage and social debts -€3,752
down €3,752 (-53.6%), from €7,005 to €3,253
of which Taxes: -€4,911
- Trade debts -€1,387
down €1,387 (-58.6%), from €2,366 to €979
- Gross operating margin -€28,606
down €28,606 (-93.3%), from €30,673 to €2,067
- Taxes -€6,994
down €6,994 (-99.7%), from €7,018 to €23
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 | €45,454 | €35,673 | -€9,781 | -21.5% |
| Fixed assets | 21/28 | €6,981 | €340 | -€6,642 | -95.1% |
| Tangible fixed assets | 22/27 | €6,981 | €340 | -€6,642 | -95.1% |
| Plant, machinery and equipment | 23 | €716 | €340 | -€377 | -52.6% |
| Furniture and vehicles | 24 | €6,265 | - | -€6,265 | |
| Current assets | 29/58 | €38,472 | €35,333 | -€3,139 | -8.2% |
| Amounts receivable within one year | 40/41 | €1,797 | €1,537 | -€260 | -14.4% |
| Trade receivables | 40 | €1,700 | €60 | -€1,640 | -96.5% |
| Other amounts receivable | 41 | €97 | €1,477 | +€1,380 | +1427.1% |
| Cash at bank and in hand | 54/58 | €35,271 | €32,263 | -€3,008 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,405 | €1,534 | +€129 | +9.2% |
| Total equity and liabilities | 10/49 | €45,454 | €35,673 | -€9,781 | -21.5% |
| Equity | 10/15 | €36,083 | €31,201 | -€4,882 | -13.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,083 | €34,083 | = | 0.0% |
| Distributable reserves | 133 | €34,083 | €34,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,882 | -€4,882 | |
| Amounts payable | 17/49 | €9,371 | €4,472 | -€4,899 | -52.3% |
| Amounts payable within one year | 42/48 | €9,371 | €4,232 | -€5,139 | -54.8% |
| Trade debts | 44 | €2,366 | €979 | -€1,387 | -58.6% |
| Suppliers | 440/4 | €2,366 | €979 | -€1,387 | -58.6% |
| Taxes, remuneration and social security | 45 | €7,005 | €3,253 | -€3,752 | -53.6% |
| Taxes | 450/3 | €6,471 | €1,561 | -€4,911 | -75.9% |
| Remuneration and social security | 454/9 | €534 | €1,693 | +€1,159 | +217.0% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,709 | €6,642 | -€68 | -1.0% |
| Other operating charges | 640/8 | €257 | €265 | +€8 | +3.1% |
| Gross operating margin | 9900 | €30,673 | €2,067 | -€28,606 | -93.3% |
| Operating profit (loss) | 9901 | €23,707 | -€4,840 | -€28,547 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €48 | €24 | -€24 | -50.2% |
| Recurring financial charges | 65 | €48 | €24 | -€24 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €23,659 | -€4,859 | -€28,517 | |
| Income taxes | 67/77 | €7,018 | €23 | -€6,994 | -99.7% |
| Profit (loss) for the period | 9904 | €16,641 | -€4,882 | -€21,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,641 | -€4,882 | -€21,523 |
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 12 October 2026 via checked.be.