BeSeen: 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.
BeSeen
Largest movements
- Cash +€23,137
up €23,137 (+198.2%), from €11,675 to €34,812
mainly Net result for the year (+€28,978) and Tax, wage and social debts (+€9,408)
- Receivables within one year +€22,747
up €22,747 (+714.5%), from €3,184 to €25,931
- Stocks and contracts -€3,852
no longer reported in 2025 (was €3,852)
- Tangible fixed assets -€879
down €879 (-48.6%), from €1,811 to €931
- Reserves +€28,978
new in 2025: €28,978
- Tax, wage and social debts +€9,408
up €9,408 (+412.9%), from €2,279 to €11,687
- Other debts +€2,577
up €2,577 (+24.0%), from €10,753 to €13,331
- Gross operating margin +€33,031
up €33,031 (+366.6%), from €9,010 to €42,041
- Taxes +€10,606
up €10,606 (+835.6%), from €1,269 to €11,876
- Financial charges -€2,462
down €2,462 (-92.9%), from €2,650 to €188
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 | €20,521 | €61,675 | +€41,154 | +200.5% |
| Fixed assets | 21/28 | €1,811 | €931 | -€879 | -48.6% |
| Tangible fixed assets | 22/27 | €1,811 | €931 | -€879 | -48.6% |
| Plant, machinery and equipment | 23 | €1,811 | €931 | -€879 | -48.6% |
| Current assets | 29/58 | €18,710 | €60,743 | +€42,033 | +224.7% |
| Stocks and contracts in progress | 3 | €3,852 | - | -€3,852 | |
| Stocks | 30/36 | €3,852 | - | -€3,852 | |
| Amounts receivable within one year | 40/41 | €3,184 | €25,931 | +€22,747 | +714.5% |
| Trade receivables | 40 | €3,184 | €25,931 | +€22,747 | +714.5% |
| Cash at bank and in hand | 54/58 | €11,675 | €34,812 | +€23,137 | +198.2% |
| Total equity and liabilities | 10/49 | €20,521 | €61,675 | +€41,154 | +200.5% |
| Equity | 10/15 | €6,806 | €35,785 | +€28,978 | +425.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €28,978 | +€28,978 | |
| Distributable reserves | 133 | - | €28,978 | +€28,978 | |
| Profit (loss) carried forward | 14 | €3,806 | €3,806 | = | 0.0% |
| Amounts payable | 17/49 | €13,714 | €25,890 | +€12,175 | +88.8% |
| Amounts payable within one year | 42/48 | €13,714 | €25,890 | +€12,175 | +88.8% |
| Trade debts | 44 | €683 | €872 | +€190 | +27.8% |
| Suppliers | 440/4 | €683 | €872 | +€190 | +27.8% |
| Taxes, remuneration and social security | 45 | €2,279 | €11,687 | +€9,408 | +412.9% |
| Taxes | 450/3 | €2,279 | €11,687 | +€9,408 | +412.9% |
| Other amounts payable | 47/48 | €10,753 | €13,331 | +€2,577 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €879 | +€188 | +27.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €9,010 | €42,041 | +€33,031 | +366.6% |
| Operating profit (loss) | 9901 | €8,200 | €41,042 | +€32,842 | +400.5% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,650 | €188 | -€2,462 | -92.9% |
| Recurring financial charges | 65 | €2,650 | €188 | -€2,462 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €5,561 | €40,854 | +€35,293 | +634.7% |
| Income taxes | 67/77 | €1,269 | €11,876 | +€10,606 | +835.6% |
| Profit (loss) for the period | 9904 | €4,292 | €28,978 | +€24,687 | +575.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,292 | €28,978 | +€24,687 | +575.2% |
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.