BIP-Be In Performance SRL: 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.
BIP-Be In Performance SRL
Largest movements
- Receivables within one year -€11,087
down €11,087 (-87.4%), from €12,683 to €1,595
- Tangible fixed assets -€3,477
down €3,477 (-15.3%), from €22,785 to €19,307
of which Other tangible fixed assets: -€2,430
- Cash +€1,600
up €1,600 (+4,617%), from €35 to €1,635
mainly Receivables within one year (+€11,087) and Other debts (+€5,635)
- Deferred charges and accrued income +€706
up €706 (+525%), from €134 to €841
- Trade debts -€12,063
down €12,063 (-94.5%), from €12,760 to €697
- Profit (loss) carried forward -€6,215
down €6,215 (-67.9%), from -€9,148 to -€15,362
- Other debts +€5,635
up €5,635 (+19.5%), from €28,894 to €34,529
- Tax, wage and social debts +€384
up €384 (+294%), from €131 to €515
- Gross operating margin +€4,652
up €4,652 (+66.6%), from -€6,987 to -€2,335
- Depreciation +€1,740
up €1,740 (+100%), from €1,738 to €3,477
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 | €35,637 | €23,378 | -€12,259 | -34.4% |
| Fixed assets | 21/28 | €22,785 | €19,307 | -€3,477 | -15.3% |
| Tangible fixed assets | 22/27 | €22,785 | €19,307 | -€3,477 | -15.3% |
| Plant, machinery and equipment | 23 | €1,949 | €1,536 | -€413 | -21.2% |
| Furniture and vehicles | 24 | €1,798 | €1,163 | -€635 | -35.3% |
| Other tangible fixed assets | 26 | €19,038 | €16,608 | -€2,430 | -12.8% |
| Current assets | 29/58 | €12,852 | €4,071 | -€8,781 | -68.3% |
| Amounts receivable within one year | 40/41 | €12,683 | €1,595 | -€11,087 | -87.4% |
| Trade receivables | 40 | €12,683 | €1,595 | -€11,087 | -87.4% |
| Cash at bank and in hand | 54/58 | €35 | €1,635 | +€1,600 | +4,617% |
| Deferred charges and accrued income | 490/1 | €134 | €841 | +€706 | +525% |
| Total equity and liabilities | 10/49 | €35,637 | €23,378 | -€12,259 | -34.4% |
| Equity | 10/15 | -€6,148 | -€12,362 | -€6,215 | -101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,148 | -€15,362 | -€6,215 | -67.9% |
| Amounts payable | 17/49 | €41,784 | €35,740 | -€6,044 | -14.5% |
| Amounts payable within one year | 42/48 | €41,784 | €35,740 | -€6,044 | -14.5% |
| Trade debts | 44 | €12,760 | €697 | -€12,063 | -94.5% |
| Suppliers | 440/4 | €12,760 | €697 | -€12,063 | -94.5% |
| Taxes, remuneration and social security | 45 | €131 | €515 | +€384 | +294% |
| Taxes | 450/3 | €131 | €515 | +€384 | +294% |
| Other amounts payable | 47/48 | €28,894 | €34,529 | +€5,635 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,738 | €3,477 | +€1,740 | +100% |
| Other operating charges | 640/8 | €418 | €400 | -€18 | -4.4% |
| Gross operating margin | 9900 | -€6,987 | -€2,335 | +€4,652 | +66.6% |
| Operating profit (loss) | 9901 | -€9,143 | -€6,212 | +€2,931 | +32.1% |
| Financial charges | 65/66B | €5 | €3 | -€2 | -43.0% |
| Recurring financial charges | 65 | €5 | €3 | -€2 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,148 | -€6,215 | +€2,933 | +32.1% |
| Profit (loss) for the period | 9904 | -€9,148 | -€6,215 | +€2,933 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,148 | -€6,215 | +€2,933 | +32.1% |
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 30 October 2026 via checked.be.