BeView: 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.
BeView
Largest movements
- Financial fixed assets +€75,000
up €75,000 (+14.6%), from €514,775 to €589,775
- Current investments -€57,719
down €57,719 (-80.2%), from €72,000 to €14,281
- Receivables within one year +€32,008
up €32,008 (+4.3%), from €746,498 to €778,506
- Current portion of long-term debt +€75,000
new in 2025: €75,000
- Trade debts -€19,831
down €19,831 (-86.9%), from €22,831 to €2,999
- Other debts -€15,439
down €15,439 (-2.1%), from €747,450 to €732,010
- Gross operating margin +€8,958
up €8,958 (+40.2%), from €22,308 to €31,266
- Financial charges +€5,424
up €5,424 (+14.9%), from €36,399 to €41,823
- Taxes +€1,605
up €1,605 (+442.4%), from €363 to €1,967
- Financial income -€1,536
down €1,536 (-7.7%), from €19,944 to €18,408
- Other operating charges +€998
up €998 (+77.2%), from €1,293 to €2,291
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 | €1,418,913 | €1,483,094 | +€64,181 | +4.5% |
| Fixed assets | 21/28 | €530,385 | €602,454 | +€72,069 | +13.6% |
| Tangible fixed assets | 22/27 | €15,610 | €12,679 | -€2,931 | -18.8% |
| Furniture and vehicles | 24 | €1,945 | €910 | -€1,034 | -53.2% |
| Other tangible fixed assets | 26 | €13,665 | €11,769 | -€1,897 | -13.9% |
| Financial fixed assets | 28 | €514,775 | €589,775 | +€75,000 | +14.6% |
| Current assets | 29/58 | €888,528 | €880,640 | -€7,888 | -0.9% |
| Amounts receivable within one year | 40/41 | €746,498 | €778,506 | +€32,008 | +4.3% |
| Other amounts receivable | 41 | €746,498 | €778,506 | +€32,008 | +4.3% |
| Current investments | 50/53 | €72,000 | €14,281 | -€57,719 | -80.2% |
| Cash at bank and in hand | 54/58 | €4,824 | €7,991 | +€3,167 | +65.7% |
| Deferred charges and accrued income | 490/1 | €65,207 | €79,863 | +€14,655 | +22.5% |
| Total equity and liabilities | 10/49 | €1,418,913 | €1,483,094 | +€64,181 | +4.5% |
| Equity | 10/15 | €563,028 | €563,689 | +€661 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €544,250 | €544,900 | +€650 | +0.1% |
| Distributable reserves | 133 | €544,250 | €544,900 | +€650 | +0.1% |
| Profit (loss) carried forward | 14 | €178 | €189 | +€11 | +6.3% |
| Amounts payable | 17/49 | €855,886 | €919,405 | +€63,519 | +7.4% |
| Amounts payable after more than one year | 17 | €22,499 | €22,499 | = | 0.0% |
| Financial debts | 170/4 | €22,499 | €22,499 | = | 0.0% |
| Amounts payable within one year | 42/48 | €788,832 | €842,239 | +€53,407 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | - | €75,000 | +€75,000 | |
| Trade debts | 44 | €22,831 | €2,999 | -€19,831 | -86.9% |
| Suppliers | 440/4 | €22,831 | €2,999 | -€19,831 | -86.9% |
| Taxes, remuneration and social security | 45 | €18,552 | €32,230 | +€13,678 | +73.7% |
| Taxes | 450/3 | €18,552 | €32,230 | +€13,678 | +73.7% |
| Other amounts payable | 47/48 | €747,450 | €732,010 | -€15,439 | -2.1% |
| Accrued charges and deferred income | 492/3 | €44,554 | €54,667 | +€10,112 | +22.7% |
| Non-recurring operating income | 76A | €20,661 | - | -€20,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,176 | €2,931 | -€245 | -7.7% |
| Other operating charges | 640/8 | €1,293 | €2,291 | +€998 | +77.2% |
| Gross operating margin | 9900 | €22,308 | €31,266 | +€8,958 | +40.2% |
| Operating profit (loss) | 9901 | €17,839 | €26,043 | +€8,204 | +46.0% |
| Financial income | 75/76B | €19,944 | €18,408 | -€1,536 | -7.7% |
| Recurring financial income | 75 | €19,944 | €18,408 | -€1,536 | -7.7% |
| Financial charges | 65/66B | €36,399 | €41,823 | +€5,424 | +14.9% |
| Recurring financial charges | 65 | €36,399 | €41,823 | +€5,424 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €1,384 | €2,629 | +€1,245 | +89.9% |
| Income taxes | 67/77 | €363 | €1,967 | +€1,605 | +442.4% |
| Profit (loss) for the period | 9904 | €1,021 | €661 | -€360 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,021 | €661 | -€360 | -35.3% |
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 6 October 2026 via checked.be.