BeroepsBelg: 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.
BeroepsBelg
Largest movements
- Cash +€34,556
up €34,556 (+71.6%), from €48,294 to €82,850
mainly Net result for the year (+€67,017) and Other debts (+€30,338)
- Receivables within one year +€8,153
up €8,153 (+75.2%), from €10,847 to €19,000
of which Trade receivables: +€6,511
- Tangible fixed assets -€3,309
down €3,309 (-40.1%), from €8,255 to €4,946
of which Furniture and vehicles: -€2,706
- Other debts +€30,338
up €30,338 (+106%), from €28,614 to €58,953
- Trade debts +€7,085
up €7,085 (+379%), from €1,870 to €8,955
- Tax, wage and social debts +€2,622
up €2,622 (+23.7%), from €11,065 to €13,687
- Gross operating margin +€45,737
up €45,737 (+96.6%), from €47,328 to €93,065
- Taxes +€9,049
up €9,049 (+86.8%), from €10,428 to €19,477
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 | €67,731 | €107,689 | +€39,958 | +59.0% |
| Fixed assets | 21/28 | €8,255 | €4,946 | -€3,309 | -40.1% |
| Tangible fixed assets | 22/27 | €8,255 | €4,946 | -€3,309 | -40.1% |
| Plant, machinery and equipment | 23 | €1,807 | €1,204 | -€603 | -33.4% |
| Furniture and vehicles | 24 | €6,448 | €3,742 | -€2,706 | -42.0% |
| Current assets | 29/58 | €59,476 | €102,743 | +€43,267 | +72.7% |
| Amounts receivable within one year | 40/41 | €10,847 | €19,000 | +€8,153 | +75.2% |
| Trade receivables | 40 | €1,275 | €7,786 | +€6,511 | +511% |
| Other amounts receivable | 41 | €9,572 | €11,214 | +€1,642 | +17.2% |
| Cash at bank and in hand | 54/58 | €48,294 | €82,850 | +€34,556 | +71.6% |
| Deferred charges and accrued income | 490/1 | €335 | €893 | +€558 | +167% |
| Total equity and liabilities | 10/49 | €67,731 | €107,689 | +€39,958 | +59.0% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,181 | €89,139 | +€39,958 | +81.2% |
| Amounts payable within one year | 42/48 | €49,181 | €89,139 | +€39,958 | +81.2% |
| Financial debts | 43 | €7,582 | €7,543 | -€38 | -0.5% |
| Other loans | 439 | €7,582 | €7,543 | -€38 | -0.5% |
| Trade debts | 44 | €1,870 | €8,955 | +€7,085 | +379% |
| Suppliers | 440/4 | €1,870 | €8,955 | +€7,085 | +379% |
| Advances received on contracts in progress | 46 | €49 | - | -€49 | |
| Taxes, remuneration and social security | 45 | €11,065 | €13,687 | +€2,622 | +23.7% |
| Taxes | 450/3 | €11,065 | €13,687 | +€2,622 | +23.7% |
| Other amounts payable | 47/48 | €28,614 | €58,953 | +€30,338 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,008 | €3,889 | +€881 | +29.3% |
| Other operating charges | 640/8 | €779 | €1,535 | +€756 | +97.2% |
| Non-recurring operating charges | 66A | - | €497 | +€497 | |
| Gross operating margin | 9900 | €47,328 | €93,065 | +€45,737 | +96.6% |
| Operating profit (loss) | 9901 | €43,542 | €87,144 | +€43,602 | +100% |
| Financial income | 75/76B | €7 | €1 | -€6 | -86.6% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -86.6% |
| Financial charges | 65/66B | €465 | €650 | +€185 | +39.7% |
| Recurring financial charges | 65 | €465 | €650 | +€185 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €43,083 | €86,494 | +€43,412 | +101% |
| Income taxes | 67/77 | €10,428 | €19,477 | +€9,049 | +86.8% |
| Profit (loss) for the period | 9904 | €32,655 | €67,017 | +€34,362 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €32,655 | €67,017 | +€34,362 | +105% |
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 27 October 2026 via checked.be.