BEspired: what changed
Two fiscal 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.
BEspired
Largest movements
- Current investments +€150,000
up €150,000 (+428.6%), from €35,000 to €185,000
- Tangible fixed assets -€13,821
down €13,821 (-20.3%), from €68,021 to €54,200
of which Furniture and vehicles: -€16,190
- Receivables within one year -€5,189
down €5,189 (-12.5%), from €41,667 to €36,478
of which Trade receivables: -€5,217
- Reserves +€118,629
up €118,629 (+102.5%), from €115,731 to €234,360
- Tax, wage and social debts +€19,378
up €19,378 (+43.1%), from €44,972 to €64,350
of which Taxes: +€19,378
- Trade debts -€4,822
down €4,822 (-83.4%), from €5,778 to €956
- Gross operating margin -€16,045
down €16,045 (-7.6%), from €212,161 to €196,116
- Depreciation +€11,831
up €11,831 (+257.4%), from €4,596 to €16,427
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 | €208,662 | €340,602 | +€131,940 | +63.2% |
| Fixed assets | 21/28 | €68,021 | €55,200 | -€12,821 | -18.8% |
| Tangible fixed assets | 22/27 | €68,021 | €54,200 | -€13,821 | -20.3% |
| Land and buildings | 22 | - | €2,369 | +€2,369 | |
| Furniture and vehicles | 24 | €68,021 | €51,831 | -€16,190 | -23.8% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €140,642 | €285,402 | +€144,761 | +102.9% |
| Amounts receivable within one year | 40/41 | €41,667 | €36,478 | -€5,189 | -12.5% |
| Trade receivables | 40 | €41,667 | €36,450 | -€5,217 | -12.5% |
| Other amounts receivable | 41 | - | €28 | +€28 | |
| Current investments | 50/53 | €35,000 | €185,000 | +€150,000 | +428.6% |
| Cash at bank and in hand | 54/58 | €61,312 | €61,565 | +€253 | +0.4% |
| Deferred charges and accrued income | 490/1 | €2,662 | €2,359 | -€303 | -11.4% |
| Total equity and liabilities | 10/49 | €208,662 | €340,602 | +€131,940 | +63.2% |
| Equity | 10/15 | €145,731 | €264,360 | +€118,629 | +81.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €115,731 | €234,360 | +€118,629 | +102.5% |
| Distributable reserves | 133 | €115,731 | €234,360 | +€118,629 | +102.5% |
| Amounts payable | 17/49 | €62,932 | €76,243 | +€13,311 | +21.2% |
| Amounts payable within one year | 42/48 | €62,932 | €76,243 | +€13,311 | +21.2% |
| Trade debts | 44 | €5,778 | €956 | -€4,822 | -83.4% |
| Suppliers | 440/4 | €5,778 | €956 | -€4,822 | -83.4% |
| Taxes, remuneration and social security | 45 | €44,972 | €64,350 | +€19,378 | +43.1% |
| Taxes | 450/3 | €38,722 | €58,100 | +€19,378 | +50.0% |
| Remuneration and social security | 454/9 | €6,250 | €6,250 | = | 0.0% |
| Other amounts payable | 47/48 | €12,181 | €10,936 | -€1,246 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,596 | €16,427 | +€11,831 | +257.4% |
| Other operating charges | 640/8 | €1,282 | €719 | -€563 | -43.9% |
| Gross operating margin | 9900 | €212,161 | €196,116 | -€16,045 | -7.6% |
| Operating profit (loss) | 9901 | €206,282 | €178,969 | -€27,313 | -13.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €247 | €549 | +€302 | +122.2% |
| Recurring financial charges | 65 | €247 | €549 | +€302 | +122.2% |
| Profit (loss) for the period before taxes | 9903 | €206,035 | €178,420 | -€27,615 | -13.4% |
| Income taxes | 67/77 | €59,443 | €58,125 | -€1,318 | -2.2% |
| Profit (loss) for the period | 9904 | €146,592 | €120,295 | -€26,297 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146,592 | €120,295 | -€26,297 | -17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.