beONE: what changed
beONE
Largest movements
- Cash +€3,655
up €3,655 (+76.2%), from €4,797 to €8,452
mainly Depreciation (+€2,634) and Net result for the year (+€2,011)
- Formation expenses -€2,589
no longer reported in 2025 (was €2,589)
- Tangible fixed assets +€1,346
new in 2025: €1,346
- Receivables within one year -€532
down €532 (-35.2%), from €1,509 to €978
of which Trade receivables: -€983
- Reserves +€2,011
up €2,011 (+164%), from €1,226 to €3,237
- Trade debts -€929
down €929 (-83.6%), from €1,112 to €183
- Tax, wage and social debts +€624
up €624 (+153%), from €409 to €1,033
- Other debts +€173
up €173 (+15.0%), from €1,150 to €1,323
- Gross operating margin +€3,048
up €3,048 (+130%), from €2,346 to €5,394
- Depreciation +€2,251
up €2,251 (+588%), from €383 to €2,634
- Taxes +€216
up €216 (+52.8%), from €409 to €624
- Financial charges -€205
down €205 (-62.2%), from €329 to €124
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 | €8,896 | €10,775 | +€1,879 | +21.1% |
| Formation expenses | 20 | €2,589 | - | -€2,589 | |
| Fixed assets | 21/28 | - | €1,346 | +€1,346 | |
| Tangible fixed assets | 22/27 | - | €1,346 | +€1,346 | |
| Plant, machinery and equipment | 23 | - | €1,346 | +€1,346 | |
| Current assets | 29/58 | €6,306 | €9,430 | +€3,123 | +49.5% |
| Amounts receivable within one year | 40/41 | €1,509 | €978 | -€532 | -35.2% |
| Trade receivables | 40 | €1,420 | €437 | -€983 | -69.2% |
| Other amounts receivable | 41 | €89 | €540 | +€451 | +504% |
| Cash at bank and in hand | 54/58 | €4,797 | €8,452 | +€3,655 | +76.2% |
| Total equity and liabilities | 10/49 | €8,896 | €10,775 | +€1,879 | +21.1% |
| Equity | 10/15 | €6,226 | €8,237 | +€2,011 | +32.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,226 | €3,237 | +€2,011 | +164% |
| Distributable reserves | 133 | €1,226 | €3,237 | +€2,011 | +164% |
| Amounts payable | 17/49 | €2,670 | €2,538 | -€132 | -4.9% |
| Amounts payable within one year | 42/48 | €2,670 | €2,538 | -€132 | -4.9% |
| Trade debts | 44 | €1,112 | €183 | -€929 | -83.6% |
| Suppliers | 440/4 | €1,112 | €183 | -€929 | -83.6% |
| Taxes, remuneration and social security | 45 | €409 | €1,033 | +€624 | +153% |
| Taxes | 450/3 | €409 | €1,033 | +€624 | +153% |
| Other amounts payable | 47/48 | €1,150 | €1,323 | +€173 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €2,634 | +€2,251 | +588% |
| Gross operating margin | 9900 | €2,346 | €5,394 | +€3,048 | +130% |
| Operating profit (loss) | 9901 | €1,963 | €2,760 | +€797 | +40.6% |
| Financial charges | 65/66B | €329 | €124 | -€205 | -62.2% |
| Recurring financial charges | 65 | €329 | €124 | -€205 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €1,634 | €2,635 | +€1,001 | +61.3% |
| Income taxes | 67/77 | €409 | €624 | +€216 | +52.8% |
| Profit (loss) for the period | 9904 | €1,226 | €2,011 | +€786 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,226 | €2,011 | +€786 | +64.1% |
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 1 November 2026 via checked.be.