BEMORE VISUALS: what changed
BEMORE VISUALS
Largest movements
- Cash +€29,965
up €29,965 (+154%), from €19,453 to €49,417
mainly Tax, wage and social debts (+€24,695) and Net result for the year (+€7,085)
- Receivables within one year +€3,197
up €3,197 (+31.9%), from €10,038 to €13,235
of which Other amounts receivable: +€2,139
- Tangible fixed assets -€805
down €805 (-41.2%), from €1,954 to €1,149
- Tax, wage and social debts +€24,695
up €24,695 (+275%), from €8,981 to €33,676
of which Remuneration and social security: +€17,235
- Profit (loss) carried forward +€7,085
up €7,085 (+34.7%), from €20,426 to €27,511
- Gross operating margin -€13,900
down €13,900 (-51.8%), from €26,822 to €12,922
- Taxes -€1,702
down €1,702 (-29.0%), from €5,872 to €4,170
- Other operating charges +€630
up €630 (+364%), from €173 to €803
- Depreciation +€343
up €343 (+74.3%), from €462 to €805
- Financial charges +€302
up €302 (+10,860%), from €3 to €305
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,445 | €63,802 | +€32,357 | +103% |
| Fixed assets | 21/28 | €1,954 | €1,149 | -€805 | -41.2% |
| Tangible fixed assets | 22/27 | €1,954 | €1,149 | -€805 | -41.2% |
| Plant, machinery and equipment | 23 | €1,954 | €1,149 | -€805 | -41.2% |
| Current assets | 29/58 | €29,491 | €62,653 | +€33,162 | +112% |
| Amounts receivable within one year | 40/41 | €10,038 | €13,235 | +€3,197 | +31.9% |
| Trade receivables | 40 | €7,718 | €8,776 | +€1,058 | +13.7% |
| Other amounts receivable | 41 | €2,320 | €4,460 | +€2,139 | +92.2% |
| Cash at bank and in hand | 54/58 | €19,453 | €49,417 | +€29,965 | +154% |
| Total equity and liabilities | 10/49 | €31,445 | €63,802 | +€32,357 | +103% |
| Equity | 10/15 | €22,426 | €29,511 | +€7,085 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,426 | €27,511 | +€7,085 | +34.7% |
| Amounts payable | 17/49 | €9,019 | €34,291 | +€25,271 | +280% |
| Amounts payable within one year | 42/48 | €9,019 | €34,291 | +€25,271 | +280% |
| Trade debts | 44 | €38 | €614 | +€576 | +1,522% |
| Suppliers | 440/4 | €38 | €614 | +€576 | +1,522% |
| Taxes, remuneration and social security | 45 | €8,981 | €33,676 | +€24,695 | +275% |
| Taxes | 450/3 | €7,981 | €15,441 | +€7,460 | +93.5% |
| Remuneration and social security | 454/9 | €1,000 | €18,235 | +€17,235 | +1,724% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €805 | +€343 | +74.3% |
| Other operating charges | 640/8 | €173 | €803 | +€630 | +364% |
| Gross operating margin | 9900 | €26,822 | €12,922 | -€13,900 | -51.8% |
| Operating profit (loss) | 9901 | €26,187 | €11,313 | -€14,874 | -56.8% |
| Financial income | 75/76B | €114 | €247 | +€133 | +117% |
| Recurring financial income | 75 | €114 | €247 | +€133 | +117% |
| Financial charges | 65/66B | €3 | €305 | +€302 | +10,860% |
| Recurring financial charges | 65 | €3 | €305 | +€302 | +10,860% |
| Profit (loss) for the period before taxes | 9903 | €26,298 | €11,256 | -€15,042 | -57.2% |
| Income taxes | 67/77 | €5,872 | €4,170 | -€1,702 | -29.0% |
| Profit (loss) for the period | 9904 | €20,426 | €7,085 | -€13,340 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,426 | €7,085 | -€13,340 | -65.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.