BeSooner: 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.
BeSooner
Largest movements
- Tangible fixed assets +€145,601
up €145,601 (+38.4%), from €379,368 to €524,969
of which Land and buildings: +€155,306
- Cash +€22,672
up €22,672 (+501%), from €4,524 to €27,196
mainly Debts after one year (+€119,423) and Net result for the year (+€22,972)
- Receivables within one year -€9,066
down €9,066 (-87.2%), from €10,396 to €1,330
of which Trade receivables: -€7,563
- Debts after one year +€119,423
up €119,423 (+98.6%), from €121,094 to €240,517
- Reserves +€21,306
up €21,306 (+15.4%), from €138,516 to €159,822
- Current portion of long-term debt +€11,859
up €11,859 (+39.8%), from €29,814 to €41,673
- Tax, wage and social debts +€6,312
up €6,312 (+183%), from €3,442 to €9,754
- Gross operating margin -€2,636
down €2,636 (-3.9%), from €67,162 to €64,526
- Financial income +€2,025
up €2,025 (+261%), from €775 to €2,800
- Depreciation +€1,666
up €1,666 (+8.6%), from €19,468 to €21,134
- Financial charges +€1,157
up €1,157 (+12.4%), from €9,322 to €10,478
- Other operating charges +€881
up €881 (+53.2%), from €1,658 to €2,539
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 | €394,288 | €553,495 | +€159,207 | +40.4% |
| Fixed assets | 21/28 | €379,368 | €524,969 | +€145,601 | +38.4% |
| Tangible fixed assets | 22/27 | €379,368 | €524,969 | +€145,601 | +38.4% |
| Land and buildings | 22 | €346,202 | €501,508 | +€155,306 | +44.9% |
| Plant, machinery and equipment | 23 | €473 | - | -€473 | |
| Furniture and vehicles | 24 | €32,693 | €23,461 | -€9,232 | -28.2% |
| Current assets | 29/58 | €14,920 | €28,526 | +€13,606 | +91.2% |
| Amounts receivable within one year | 40/41 | €10,396 | €1,330 | -€9,066 | -87.2% |
| Trade receivables | 40 | €7,563 | - | -€7,563 | |
| Other amounts receivable | 41 | €2,833 | €1,330 | -€1,503 | -53.1% |
| Cash at bank and in hand | 54/58 | €4,524 | €27,196 | +€22,672 | +501% |
| Total equity and liabilities | 10/49 | €394,288 | €553,495 | +€159,207 | +40.4% |
| Equity | 10/15 | €157,116 | €178,422 | +€21,306 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,516 | €159,822 | +€21,306 | +15.4% |
| Distributable reserves | 133 | €138,516 | €159,822 | +€21,306 | +15.4% |
| Amounts payable | 17/49 | €237,172 | €375,073 | +€137,901 | +58.1% |
| Amounts payable after more than one year | 17 | €121,094 | €240,517 | +€119,423 | +98.6% |
| Financial debts | 170/4 | €121,094 | €240,517 | +€119,423 | +98.6% |
| Amounts payable within one year | 42/48 | €110,133 | €129,422 | +€19,289 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €29,814 | €41,673 | +€11,859 | +39.8% |
| Trade debts | 44 | €1,249 | €1,953 | +€704 | +56.4% |
| Suppliers | 440/4 | €1,249 | €1,953 | +€704 | +56.4% |
| Taxes, remuneration and social security | 45 | €3,442 | €9,754 | +€6,312 | +183% |
| Taxes | 450/3 | €3,442 | €9,754 | +€6,312 | +183% |
| Other amounts payable | 47/48 | €75,628 | €76,042 | +€414 | +0.5% |
| Accrued charges and deferred income | 492/3 | €5,945 | €5,135 | -€810 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,468 | €21,134 | +€1,666 | +8.6% |
| Other operating charges | 640/8 | €1,658 | €2,539 | +€881 | +53.2% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €67,162 | €64,526 | -€2,636 | -3.9% |
| Operating profit (loss) | 9901 | €46,036 | €38,853 | -€7,183 | -15.6% |
| Financial income | 75/76B | €775 | €2,800 | +€2,025 | +261% |
| Recurring financial income | 75 | €775 | €2,800 | +€2,025 | +261% |
| Financial charges | 65/66B | €9,322 | €10,478 | +€1,157 | +12.4% |
| Recurring financial charges | 65 | €9,322 | €10,478 | +€1,157 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €37,489 | €31,174 | -€6,315 | -16.8% |
| Income taxes | 67/77 | €8,468 | €8,202 | -€266 | -3.1% |
| Profit (loss) for the period | 9904 | €29,021 | €22,972 | -€6,049 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,021 | €22,972 | -€6,049 | -20.8% |
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 31 October 2026 via checked.be.