B-BEES: 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.
B-BEES
Largest movements
- Current investments +€97,561
new in 2025: €97,561
- Cash +€21,767
up €21,767 (+9.0%), from €241,006 to €262,774
mainly Net result for the year (+€117,754) and Depreciation (+€20,427)
- Tangible fixed assets -€18,365
down €18,365 (-20.6%), from €89,269 to €70,904
- Receivables within one year +€5,299
up €5,299 (+8,630%), from €61 to €5,360
- Reserves +€117,500
up €117,500 (+49.0%), from €239,750 to €357,250
- Tax, wage and social debts -€5,870
down €5,870 (-31.5%), from €18,630 to €12,760
of which Taxes: -€7,622
- Other debts -€4,680
down €4,680 (-93.6%), from €5,000 to €320
- Gross operating margin -€52,208
down €52,208 (-22.0%), from €237,457 to €185,249
- Taxes -€15,956
down €15,956 (-24.3%), from €65,725 to €49,769
- Depreciation +€9,104
up €9,104 (+80.4%), from €11,323 to €20,427
- Financial income +€6,235
up €6,235 (+979%), from €637 to €6,871
- Financial charges +€2,425
up €2,425 (+3,031%), from €80 to €2,505
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 | €332,305 | €439,342 | +€107,037 | +32.2% |
| Fixed assets | 21/28 | €89,269 | €70,904 | -€18,365 | -20.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €89,269 | €70,904 | -€18,365 | -20.6% |
| Furniture and vehicles | 24 | €89,269 | €70,904 | -€18,365 | -20.6% |
| Current assets | 29/58 | €243,037 | €368,439 | +€125,402 | +51.6% |
| Amounts receivable within one year | 40/41 | €61 | €5,360 | +€5,299 | +8,630% |
| Other amounts receivable | 41 | €61 | €5,360 | +€5,299 | +8,630% |
| Current investments | 50/53 | - | €97,561 | +€97,561 | |
| Cash at bank and in hand | 54/58 | €241,006 | €262,774 | +€21,767 | +9.0% |
| Deferred charges and accrued income | 490/1 | €1,969 | €2,744 | +€776 | +39.4% |
| Total equity and liabilities | 10/49 | €332,305 | €439,342 | +€107,037 | +32.2% |
| Equity | 10/15 | €307,215 | €424,969 | +€117,754 | +38.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €239,750 | €357,250 | +€117,500 | +49.0% |
| Distributable reserves | 133 | €239,750 | €357,250 | +€117,500 | +49.0% |
| Profit (loss) carried forward | 14 | €37,465 | €37,719 | +€254 | +0.7% |
| Amounts payable | 17/49 | €25,090 | €14,373 | -€10,717 | -42.7% |
| Amounts payable within one year | 42/48 | €24,888 | €14,164 | -€10,725 | -43.1% |
| Trade debts | 44 | €1,258 | €1,084 | -€174 | -13.9% |
| Suppliers | 440/4 | €1,258 | €1,084 | -€174 | -13.9% |
| Taxes, remuneration and social security | 45 | €18,630 | €12,760 | -€5,870 | -31.5% |
| Taxes | 450/3 | €18,630 | €11,008 | -€7,622 | -40.9% |
| Remuneration and social security | 454/9 | - | €1,752 | +€1,752 | |
| Other amounts payable | 47/48 | €5,000 | €320 | -€4,680 | -93.6% |
| Accrued charges and deferred income | 492/3 | €202 | €210 | +€8 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,323 | €20,427 | +€9,104 | +80.4% |
| Other operating charges | 640/8 | €3,454 | €1,664 | -€1,790 | -51.8% |
| Gross operating margin | 9900 | €237,457 | €185,249 | -€52,208 | -22.0% |
| Operating profit (loss) | 9901 | €222,680 | €163,158 | -€59,522 | -26.7% |
| Financial income | 75/76B | €637 | €6,871 | +€6,235 | +979% |
| Recurring financial income | 75 | €637 | €6,871 | +€6,235 | +979% |
| Financial charges | 65/66B | €80 | €2,505 | +€2,425 | +3,031% |
| Recurring financial charges | 65 | €80 | €2,505 | +€2,425 | +3,031% |
| Profit (loss) for the period before taxes | 9903 | €223,236 | €167,524 | -€55,713 | -25.0% |
| Income taxes | 67/77 | €65,725 | €49,769 | -€15,956 | -24.3% |
| Profit (loss) for the period | 9904 | €157,511 | €117,754 | -€39,757 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €157,511 | €117,754 | -€39,757 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.