BE IP: 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.
What changed
BE IP
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€193,351
2024 · -€229,240+€35,888
Equity
-€415,595
2024 · -€222,243-€193,351
Cash
€60,293
2024 · €55,259+€5,034
Balance sheet total
€2.6m
2024 · €705,318+€1.9m
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+709.9%), from €219,355 to €1.8m
of which Trade receivables: +€1.6m
- Intangible fixed assets +€214,778
up €214,778 (+65.3%), from €329,121 to €543,899
- Deferred charges and accrued income +€148,115
up €148,115 (+5730.3%), from €2,585 to €150,700
Equity and liabilities
- Accrued charges and deferred income +€1.5m
new in 2025: €1.5m
- Trade debts +€608,938
up €608,938 (+366.1%), from €166,354 to €775,292
- Profit (loss) carried forward -€193,351
down €193,351 (-18.8%), from -€1.0m to -€1.2m
- Debts after one year -€187,304
down €187,304 (-44.8%), from €417,700 to €230,396
- Current portion of long-term debt +€99,384
up €99,384 (+433.5%), from €22,925 to €122,308
Income statement
- Gross operating margin +€447,419
up €447,419 (+66.8%), from €670,056 to €1.1m
- Staff costs +€338,760
up €338,760 (+46.7%), from €724,716 to €1.1m
- Depreciation +€60,131
up €60,131 (+51.3%), from €117,160 to €177,291
- Financial charges +€16,349
up €16,349 (+42.6%), from €38,340 to €54,689
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.
Result 2024
-€229,240
Gross operating margin
+€447,419
Staff costs
-€338,760
Depreciation
-€60,131
Other operating charges
+€1,217
Financial income
-€159
Financial charges
-€16,349
Taxes
+€2,652
Result 2025
-€193,351
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.
From operations
+€402,433
Investment
-€381,456
Financing
-€15,943
Cash 2024
€55,259
From operations (derived)
+€402,433
Net result for the year
-€193,351
Depreciation
+€177,291
Stocks and contracts
+€10,584
Receivables within one year
-€1.6m
Deferred charges and accrued income
-€148,115
Trade debts
+€608,938
Tax, wage and social debts
-€4,837
Accrued charges and deferred income
+€1.5m
Investment (derived)
-€381,456
Investment in fixed assets (net)
-€381,456
Financing
-€15,943
Debts after one year
-€187,304
Current portion of long-term debt
+€99,384
Short-term financial debts
+€71,978
Cash 2025
€60,293
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,318 | €2,609,303 | +€1.9m | +269.9% |
| Fixed assets | 21/28 | €365,234 | €569,400 | +€204,165 | +55.9% |
| Intangible fixed assets | 21 | €329,121 | €543,899 | +€214,778 | +65.3% |
| Tangible fixed assets | 22/27 | €30,323 | €19,710 | -€10,613 | -35.0% |
| Furniture and vehicles | 24 | €21,608 | €8,785 | -€12,823 | -59.3% |
| Other tangible fixed assets | 26 | €8,715 | €10,925 | +€2,210 | +25.4% |
| Financial fixed assets | 28 | €5,790 | €5,790 | = | 0.0% |
| Current assets | 29/58 | €340,084 | €2,039,903 | +€1.7m | +499.8% |
| Stocks and contracts in progress | 3 | €62,885 | €52,301 | -€10,584 | -16.8% |
| Stocks | 30/36 | €56,651 | €51,363 | -€5,288 | -9.3% |
| Contracts in progress | 37 | €6,234 | €937 | -€5,297 | -85.0% |
| Amounts receivable within one year | 40/41 | €219,355 | €1,776,610 | +€1.6m | +709.9% |
| Trade receivables | 40 | €218,424 | €1,776,610 | +€1.6m | +713.4% |
| Other amounts receivable | 41 | €930 | - | -€930 | |
| Cash at bank and in hand | 54/58 | €55,259 | €60,293 | +€5,034 | +9.1% |
| Deferred charges and accrued income | 490/1 | €2,585 | €150,700 | +€148,115 | +5730.3% |
| Total equity and liabilities | 10/49 | €705,318 | €2,609,303 | +€1.9m | +269.9% |
| Equity | 10/15 | -€222,243 | -€415,595 | -€193,351 | -87.0% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,027,243 | -€1,220,595 | -€193,351 | -18.8% |
| Amounts payable | 17/49 | €927,561 | €3,024,898 | +€2.1m | +226.1% |
| Amounts payable after more than one year | 17 | €417,700 | €230,396 | -€187,304 | -44.8% |
| Financial debts | 170/4 | €417,700 | €230,396 | -€187,304 | -44.8% |
| Amounts payable within one year | 42/48 | €509,861 | €1,285,324 | +€775,463 | +152.1% |
| Current portion of amounts payable after more than one year | 42 | €22,925 | €122,308 | +€99,384 | +433.5% |
| Financial debts | 43 | €213,123 | €285,101 | +€71,978 | +33.8% |
| Credit institutions | 430/8 | €213,123 | €79,090 | -€134,034 | -62.9% |
| Other loans | 439 | - | €206,011 | +€206,011 | |
| Trade debts | 44 | €166,354 | €775,292 | +€608,938 | +366.1% |
| Suppliers | 440/4 | €166,354 | €775,292 | +€608,938 | +366.1% |
| Taxes, remuneration and social security | 45 | €107,459 | €102,623 | -€4,837 | -4.5% |
| Taxes | 450/3 | €25,802 | €9,984 | -€15,818 | -61.3% |
| Remuneration and social security | 454/9 | €81,657 | €92,639 | +€10,982 | +13.4% |
| Accrued charges and deferred income | 492/3 | - | €1,509,177 | +€1.5m | |
| Remuneration, social security and pensions | 62 | €724,716 | €1,063,476 | +€338,760 | +46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,160 | €177,291 | +€60,131 | +51.3% |
| Other operating charges | 640/8 | €16,518 | €15,301 | -€1,217 | -7.4% |
| Gross operating margin | 9900 | €670,056 | €1,117,475 | +€447,419 | +66.8% |
| Operating profit (loss) | 9901 | -€188,338 | -€138,593 | +€49,745 | +26.4% |
| Financial income | 75/76B | €159 | €0 | -€159 | -99.9% |
| Recurring financial income | 75 | €159 | €0 | -€159 | -99.9% |
| Financial charges | 65/66B | €38,340 | €54,689 | +€16,349 | +42.6% |
| Recurring financial charges | 65 | €38,340 | €54,689 | +€16,349 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€226,519 | -€193,282 | +€33,237 | +14.7% |
| Income taxes | 67/77 | €2,721 | €69 | -€2,652 | -97.5% |
| Profit (loss) for the period | 9904 | -€229,240 | -€193,351 | +€35,888 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€229,240 | -€193,351 | +€35,888 | +15.7% |
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 29 September 2026 via checked.be.