BePlug: 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.
BePlug
Largest movements
- Intangible fixed assets +€9,419
new in 2025: €9,419
- Cash +€1,571
up €1,571 (+121.3%), from €1,295 to €2,867
mainly Other debts (+€15,426) and Tax, wage and social debts (+€735)
- Receivables within one year +€798
up €798 (+84.4%), from €946 to €1,744
of which Trade receivables: +€882
- Other debts +€15,426
new in 2025: €15,426
- Profit (loss) carried forward -€3,660
down €3,660 (-62.3%), from -€5,872 to -€9,532
- Tax, wage and social debts +€735
new in 2025: €735
- Trade debts -€714
down €714 (-64.1%), from €1,113 to €400
- Gross operating margin -€2,143
down €2,143 (-587.4%), from -€365 to -€2,508
- Depreciation +€338
new in 2025: €338
- Other operating charges -€246
down €246 (-30.5%), from €804 to €559
- Financial charges +€120
up €120 (+89.2%), from €135 to €255
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 | €2,241 | €14,029 | +€11,787 | +526.0% |
| Fixed assets | 21/28 | - | €9,419 | +€9,419 | |
| Intangible fixed assets | 21 | - | €9,419 | +€9,419 | |
| Current assets | 29/58 | €2,241 | €4,610 | +€2,369 | +105.7% |
| Amounts receivable within one year | 40/41 | €946 | €1,744 | +€798 | +84.4% |
| Trade receivables | 40 | €0 | €882 | +€882 | |
| Other amounts receivable | 41 | €946 | €862 | -€84 | -8.9% |
| Cash at bank and in hand | 54/58 | €1,295 | €2,867 | +€1,571 | +121.3% |
| Total equity and liabilities | 10/49 | €2,241 | €14,029 | +€11,787 | +526.0% |
| Equity | 10/15 | €1,128 | -€2,532 | -€3,660 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,872 | -€9,532 | -€3,660 | -62.3% |
| Amounts payable | 17/49 | €1,113 | €16,561 | +€15,447 | +1387.5% |
| Amounts payable within one year | 42/48 | €1,113 | €16,561 | +€15,447 | +1387.5% |
| Trade debts | 44 | €1,113 | €400 | -€714 | -64.1% |
| Suppliers | 440/4 | €1,113 | €400 | -€714 | -64.1% |
| Taxes, remuneration and social security | 45 | - | €735 | +€735 | |
| Taxes | 450/3 | - | €735 | +€735 | |
| Other amounts payable | 47/48 | - | €15,426 | +€15,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €338 | +€338 | |
| Other operating charges | 640/8 | €804 | €559 | -€246 | -30.5% |
| Gross operating margin | 9900 | -€365 | -€2,508 | -€2,143 | -587.4% |
| Operating profit (loss) | 9901 | -€1,169 | -€3,404 | -€2,235 | -191.2% |
| Financial charges | 65/66B | €135 | €255 | +€120 | +89.2% |
| Recurring financial charges | 65 | €135 | €255 | +€120 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,304 | -€3,660 | -€2,356 | -180.6% |
| Profit (loss) for the period | 9904 | -€1,304 | -€3,660 | -€2,356 | -180.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,304 | -€3,660 | -€2,356 | -180.6% |
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 11 October 2026 via checked.be.