Beq-it-up: 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.
Beq-it-up
Largest movements
- Receivables within one year +€13,443
up €13,443 (+191%), from €7,045 to €20,488
of which Trade receivables: +€11,411
- Cash +€11,502
up €11,502 (+49.9%), from €23,068 to €34,569
mainly Net result for the year (+€28,177) and Trade debts (+€3,423)
- Tangible fixed assets +€2,610
up €2,610 (+38.2%), from €6,829 to €9,439
of which Furniture and vehicles: +€2,428
- Profit (loss) carried forward +€28,177
up €28,177 (+109%), from €25,958 to €54,136
- Tax, wage and social debts -€4,158
down €4,158 (-43.8%), from €9,499 to €5,342
- Trade debts +€3,423
up €3,423 (+2,989%), from €115 to €3,538
- Gross operating margin +€25,220
up €25,220 (+180%), from €14,011 to €39,232
- Taxes +€5,206
up €5,206 (+213%), from €2,448 to €7,654
- Depreciation +€1,444
up €1,444 (+96.5%), from €1,497 to €2,942
- Staff costs -€1,410
down €1,410 (-92.4%), from €1,525 to €115
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.
Derived cash bridge
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 | €37,572 | €65,015 | +€27,443 | +73.0% |
| Fixed assets | 21/28 | €6,829 | €9,439 | +€2,610 | +38.2% |
| Tangible fixed assets | 22/27 | €6,829 | €9,439 | +€2,610 | +38.2% |
| Plant, machinery and equipment | 23 | €2,230 | €2,412 | +€182 | +8.1% |
| Furniture and vehicles | 24 | €4,599 | €7,027 | +€2,428 | +52.8% |
| Current assets | 29/58 | €30,743 | €55,576 | +€24,833 | +80.8% |
| Amounts receivable within one year | 40/41 | €7,045 | €20,488 | +€13,443 | +191% |
| Trade receivables | 40 | €7,045 | €18,456 | +€11,411 | +162% |
| Other amounts receivable | 41 | - | €2,033 | +€2,033 | |
| Cash at bank and in hand | 54/58 | €23,068 | €34,569 | +€11,502 | +49.9% |
| Deferred charges and accrued income | 490/1 | €631 | €519 | -€112 | -17.7% |
| Total equity and liabilities | 10/49 | €37,572 | €65,015 | +€27,443 | +73.0% |
| Equity | 10/15 | €27,958 | €56,136 | +€28,177 | +101% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,958 | €54,136 | +€28,177 | +109% |
| Amounts payable | 17/49 | €9,614 | €8,879 | -€734 | -7.6% |
| Amounts payable within one year | 42/48 | €9,614 | €8,879 | -€734 | -7.6% |
| Trade debts | 44 | €115 | €3,538 | +€3,423 | +2,989% |
| Suppliers | 440/4 | €115 | €3,538 | +€3,423 | +2,989% |
| Taxes, remuneration and social security | 45 | €9,499 | €5,342 | -€4,158 | -43.8% |
| Taxes | 450/3 | €9,499 | €5,342 | -€4,158 | -43.8% |
| Remuneration, social security and pensions | 62 | €1,525 | €115 | -€1,410 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,497 | €2,942 | +€1,444 | +96.5% |
| Gross operating margin | 9900 | €14,011 | €39,232 | +€25,220 | +180% |
| Operating profit (loss) | 9901 | €10,989 | €36,175 | +€25,186 | +229% |
| Financial charges | 65/66B | €282 | €344 | +€62 | +21.9% |
| Recurring financial charges | 65 | €282 | €344 | +€62 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €10,707 | €35,831 | +€25,124 | +235% |
| Income taxes | 67/77 | €2,448 | €7,654 | +€5,206 | +213% |
| Profit (loss) for the period | 9904 | €8,259 | €28,177 | +€19,918 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €8,259 | €28,177 | +€19,918 | +241% |
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 14 October 2026 via checked.be.