L'éBé: 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.
L'éBé
Largest movements
- Receivables within one year +€41,520
up €41,520 (+218.5%), from €19,000 to €60,520
of which Other amounts receivable: +€60,520
- Cash +€31,983
up €31,983 (+60.1%), from €53,233 to €85,216
mainly Net result for the year (+€65,478) and Depreciation (+€24,014)
- Tangible fixed assets -€24,014
down €24,014 (-13.5%), from €177,935 to €153,921
- Reserves +€65,478
up €65,478 (+40.7%), from €160,959 to €226,436
- Other debts -€25,901
no longer reported in 2025 (was €25,901)
- Tax, wage and social debts +€8,349
up €8,349 (+20.2%), from €41,411 to €49,760
of which Taxes: +€8,349
- Gross operating margin +€89,385
up €89,385 (+123.2%), from €72,537 to €161,922
- Financial charges +€46,870
up €46,870 (+17924.3%), from €261 to €47,132
- Taxes +€7,381
up €7,381 (+38.1%), from €19,365 to €26,746
- Depreciation +€4,461
up €4,461 (+22.8%), from €19,553 to €24,014
- Financial income +€2,339
up €2,339 (+46774.0%), from €5 to €2,344
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 | €253,985 | €302,418 | +€48,433 | +19.1% |
| Fixed assets | 21/28 | €177,935 | €153,921 | -€24,014 | -13.5% |
| Tangible fixed assets | 22/27 | €177,935 | €153,921 | -€24,014 | -13.5% |
| Land and buildings | 22 | €42,704 | €39,386 | -€3,318 | -7.8% |
| Furniture and vehicles | 24 | €63,607 | €51,637 | -€11,969 | -18.8% |
| Other tangible fixed assets | 26 | €71,624 | €62,898 | -€8,726 | -12.2% |
| Current assets | 29/58 | €76,050 | €148,496 | +€72,447 | +95.3% |
| Amounts receivable within one year | 40/41 | €19,000 | €60,520 | +€41,520 | +218.5% |
| Trade receivables | 40 | €19,000 | - | -€19,000 | |
| Other amounts receivable | 41 | - | €60,520 | +€60,520 | |
| Cash at bank and in hand | 54/58 | €53,233 | €85,216 | +€31,983 | +60.1% |
| Deferred charges and accrued income | 490/1 | €3,817 | €2,761 | -€1,056 | -27.7% |
| Total equity and liabilities | 10/49 | €253,985 | €302,418 | +€48,433 | +19.1% |
| Equity | 10/15 | €180,959 | €246,436 | +€65,478 | +36.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €160,959 | €226,436 | +€65,478 | +40.7% |
| Distributable reserves | 133 | €160,959 | €226,436 | +€65,478 | +40.7% |
| Amounts payable | 17/49 | €73,026 | €55,981 | -€17,045 | -23.3% |
| Amounts payable within one year | 42/48 | €73,026 | €55,981 | -€17,045 | -23.3% |
| Trade debts | 44 | €5,714 | €6,221 | +€507 | +8.9% |
| Suppliers | 440/4 | €5,714 | €6,221 | +€507 | +8.9% |
| Taxes, remuneration and social security | 45 | €41,411 | €49,760 | +€8,349 | +20.2% |
| Taxes | 450/3 | €38,861 | €47,210 | +€8,349 | +21.5% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €25,901 | - | -€25,901 | |
| Non-recurring operating income | 76A | €5,000 | €4,588 | -€412 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,553 | €24,014 | +€4,461 | +22.8% |
| Other operating charges | 640/8 | €536 | €897 | +€361 | +67.4% |
| Gross operating margin | 9900 | €72,537 | €161,922 | +€89,385 | +123.2% |
| Operating profit (loss) | 9901 | €52,449 | €137,011 | +€84,563 | +161.2% |
| Financial income | 75/76B | €5 | €2,344 | +€2,339 | +46774.0% |
| Recurring financial income | 75 | €5 | €2,344 | +€2,339 | +46774.0% |
| Financial charges | 65/66B | €261 | €47,132 | +€46,870 | +17924.3% |
| Recurring financial charges | 65 | €261 | €47,132 | +€46,870 | +17924.3% |
| Profit (loss) for the period before taxes | 9903 | €52,192 | €92,223 | +€40,031 | +76.7% |
| Income taxes | 67/77 | €19,365 | €26,746 | +€7,381 | +38.1% |
| Profit (loss) for the period | 9904 | €32,827 | €65,478 | +€32,650 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,827 | €65,478 | +€32,650 | +99.5% |
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.