BeSwift: 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.
BeSwift
Largest movements
- Receivables after one year -€132,850
no longer reported in 2024 (was €132,850)
- Financial fixed assets +€121,100
up €121,100 (+11213.0%), from €1,080 to €122,180
- Cash +€28,897
up €28,897 (+327.6%), from €8,822 to €37,719
mainly Receivables after one year (+€132,850) and Other debts (+€59,085)
- Deferred charges and accrued income -€19,031
down €19,031 (-79.0%), from €24,099 to €5,068
- Tangible fixed assets +€14,098
up €14,098 (+65.9%), from €21,391 to €35,489
of which Other tangible fixed assets: +€21,764
- Other debts +€59,085
up €59,085 (+371.4%), from €15,907 to €74,993
- Profit (loss) carried forward -€32,962
no longer reported in 2024 (was €32,962)
- Trade debts +€20,403
up €20,403 (+962.3%), from €2,120 to €22,523
- Debts after one year -€13,683
down €13,683 (-55.6%), from €24,620 to €10,937
- Tax, wage and social debts -€13,182
down €13,182 (-63.5%), from €20,766 to €7,584
of which Taxes: -€13,182
- Depreciation -€14,327
down €14,327 (-59.0%), from €24,295 to €9,968
- Gross operating margin -€10,840
down €10,840 (-14.9%), from €72,838 to €61,998
- Financial income -€2,847
down €2,847 (-40.1%), from €7,099 to €4,253
of which Non-recurring financial income: -€4,246
- Taxes -€2,493
down €2,493 (-16.0%), from €15,544 to €13,050
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,992 | €218,210 | +€18,218 | +9.1% |
| Fixed assets | 21/28 | €22,471 | €157,669 | +€135,198 | +601.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €21,391 | €35,489 | +€14,098 | +65.9% |
| Furniture and vehicles | 24 | €21,391 | €13,725 | -€7,666 | -35.8% |
| Other tangible fixed assets | 26 | - | €21,764 | +€21,764 | |
| Financial fixed assets | 28 | €1,080 | €122,180 | +€121,100 | +11213.0% |
| Current assets | 29/58 | €177,521 | €60,541 | -€116,980 | -65.9% |
| Amounts receivable after more than one year | 29 | €132,850 | - | -€132,850 | |
| Trade receivables | 290 | €132,850 | - | -€132,850 | |
| Amounts receivable within one year | 40/41 | €11,750 | €17,754 | +€6,004 | +51.1% |
| Trade receivables | 40 | €11,750 | €17,754 | +€6,004 | +51.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,822 | €37,719 | +€28,897 | +327.6% |
| Deferred charges and accrued income | 490/1 | €24,099 | €5,068 | -€19,031 | -79.0% |
| Total equity and liabilities | 10/49 | €199,992 | €218,210 | +€18,218 | +9.1% |
| Equity | 10/15 | €121,302 | €88,340 | -€32,962 | -27.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €69,790 | €69,790 | = | 0.0% |
| Distributable reserves | 133 | €69,790 | €69,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,962 | - | -€32,962 | |
| Amounts payable | 17/49 | €78,691 | €129,870 | +€51,179 | +65.0% |
| Amounts payable after more than one year | 17 | €24,620 | €10,937 | -€13,683 | -55.6% |
| Financial debts | 170/4 | €24,620 | €10,937 | -€13,683 | -55.6% |
| Amounts payable within one year | 42/48 | €54,071 | €118,933 | +€64,862 | +120.0% |
| Current portion of amounts payable after more than one year | 42 | €15,277 | €13,833 | -€1,444 | -9.5% |
| Trade debts | 44 | €2,120 | €22,523 | +€20,403 | +962.3% |
| Suppliers | 440/4 | €2,120 | €22,523 | +€20,403 | +962.3% |
| Taxes, remuneration and social security | 45 | €20,766 | €7,584 | -€13,182 | -63.5% |
| Taxes | 450/3 | €20,766 | €7,584 | -€13,182 | -63.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,907 | €74,993 | +€59,085 | +371.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,295 | €9,968 | -€14,327 | -59.0% |
| Other operating charges | 640/8 | €1,485 | €1,258 | -€227 | -15.3% |
| Gross operating margin | 9900 | €72,838 | €61,998 | -€10,840 | -14.9% |
| Operating profit (loss) | 9901 | €47,058 | €50,772 | +€3,714 | +7.9% |
| Financial income | 75/76B | €7,099 | €4,253 | -€2,847 | -40.1% |
| Recurring financial income | 75 | €2,853 | €4,253 | +€1,400 | +49.1% |
| Non-recurring financial income | 76B | €4,246 | - | -€4,246 | |
| Financial charges | 65/66B | €730 | €968 | +€238 | +32.6% |
| Recurring financial charges | 65 | €730 | €968 | +€238 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €53,427 | €54,056 | +€630 | +1.2% |
| Income taxes | 67/77 | €15,544 | €13,050 | -€2,493 | -16.0% |
| Profit (loss) for the period | 9904 | €37,883 | €41,006 | +€3,123 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,883 | €41,006 | +€3,123 | +8.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.