BESIDE YOU: 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.
BESIDE YOU
Largest movements
- Receivables within one year +€18,494
up €18,494 (+408%), from €4,532 to €23,026
of which Trade receivables: +€17,756
- Deferred charges and accrued income -€3,065
down €3,065 (-90.7%), from €3,377 to €312
- Cash -€577
down €577 (-36.3%), from €1,587 to €1,011
mainly Receivables within one year (-€18,494)
- Tangible fixed assets -€401
no longer reported in 2025 (was €401)
- Trade debts +€12,397
up €12,397 (+621%), from €1,997 to €14,394
- Profit (loss) carried forward +€2,055
up €2,055 (+19.2%), from -€10,699 to -€8,644
- Gross operating margin +€1,929
up €1,929 (+191%), from €1,012 to €2,942
- Depreciation -€125
down €125 (-23.8%), from €527 to €401
- Financial charges +€50
up €50 (+139%), from €36 to €86
- Financial income -€47
down €47 (-100.0%), from €47 to €0
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 | €9,898 | €24,349 | +€14,451 | +146% |
| Fixed assets | 21/28 | €401 | - | -€401 | |
| Tangible fixed assets | 22/27 | €401 | - | -€401 | |
| Furniture and vehicles | 24 | €401 | - | -€401 | |
| Current assets | 29/58 | €9,497 | €24,349 | +€14,853 | +156% |
| Amounts receivable within one year | 40/41 | €4,532 | €23,026 | +€18,494 | +408% |
| Trade receivables | 40 | €4,313 | €22,069 | +€17,756 | +412% |
| Other amounts receivable | 41 | €219 | €958 | +€738 | +336% |
| Cash at bank and in hand | 54/58 | €1,587 | €1,011 | -€577 | -36.3% |
| Deferred charges and accrued income | 490/1 | €3,377 | €312 | -€3,065 | -90.7% |
| Total equity and liabilities | 10/49 | €9,898 | €24,349 | +€14,451 | +146% |
| Equity | 10/15 | €7,901 | €9,956 | +€2,055 | +26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,699 | -€8,644 | +€2,055 | +19.2% |
| Amounts payable | 17/49 | €1,997 | €14,394 | +€12,397 | +621% |
| Amounts payable within one year | 42/48 | €1,997 | €14,394 | +€12,397 | +621% |
| Trade debts | 44 | €1,997 | €14,394 | +€12,397 | +621% |
| Suppliers | 440/4 | €1,997 | €14,394 | +€12,397 | +621% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €401 | -€125 | -23.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,012 | €2,942 | +€1,929 | +191% |
| Operating profit (loss) | 9901 | €99 | €2,141 | +€2,042 | +2,073% |
| Financial income | 75/76B | €47 | €0 | -€47 | -100.0% |
| Recurring financial income | 75 | €47 | €0 | -€47 | -100.0% |
| Financial charges | 65/66B | €36 | €86 | +€50 | +139% |
| Recurring financial charges | 65 | €36 | €86 | +€50 | +139% |
| Profit (loss) for the period before taxes | 9903 | €109 | €2,055 | +€1,946 | +1,785% |
| Profit (loss) for the period | 9904 | €109 | €2,055 | +€1,946 | +1,785% |
| Profit (loss) for the period to be appropriated | 9905 | €109 | €2,055 | +€1,946 | +1,785% |
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 25 October 2026 via checked.be.