BBEEHIVE MANAGEMENT & CONSULTING: what changed
BBEEHIVE MANAGEMENT & CONSULTING
Largest movements
- Tangible fixed assets +€49,151
up €49,151 (+3,175%), from €1,548 to €50,699
of which Furniture and vehicles: +€49,529
- Cash -€17,036
down €17,036 (-7.6%), from €223,376 to €206,340
mainly Investment in fixed assets (net) (-€60,018) and Tax, wage and social debts (-€5,234)
- Receivables within one year -€6,665
down €6,665 (-32.1%), from €20,765 to €14,100
of which Trade receivables: -€9,398
- Profit (loss) carried forward +€25,538
up €25,538 (+13.8%), from €185,706 to €211,244
- Other debts +€7,714
up €7,714 (+42.3%), from €18,255 to €25,969
- Tax, wage and social debts -€5,234
down €5,234 (-44.3%), from €11,807 to €6,573
- Gross operating margin +€23,214
up €23,214 (+77.5%), from €29,958 to €53,171
- Depreciation +€4,629
up €4,629 (+74.2%), from €6,238 to €10,867
- Taxes +€2,302
up €2,302 (+33.0%), from €6,965 to €9,267
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 | €248,249 | €273,568 | +€25,319 | +10.2% |
| Fixed assets | 21/28 | €1,548 | €50,699 | +€49,151 | +3,175% |
| Tangible fixed assets | 22/27 | €1,548 | €50,699 | +€49,151 | +3,175% |
| Plant, machinery and equipment | 23 | €377 | €0 | -€377 | -100% |
| Furniture and vehicles | 24 | €1,171 | €50,699 | +€49,529 | +4,231% |
| Current assets | 29/58 | €246,701 | €222,868 | -€23,832 | -9.7% |
| Amounts receivable within one year | 40/41 | €20,765 | €14,100 | -€6,665 | -32.1% |
| Trade receivables | 40 | €20,765 | €11,367 | -€9,398 | -45.3% |
| Other amounts receivable | 41 | - | €2,733 | +€2,733 | |
| Cash at bank and in hand | 54/58 | €223,376 | €206,340 | -€17,036 | -7.6% |
| Deferred charges and accrued income | 490/1 | €2,560 | €2,428 | -€132 | -5.2% |
| Total equity and liabilities | 10/49 | €248,249 | €273,568 | +€25,319 | +10.2% |
| Equity | 10/15 | €212,106 | €237,644 | +€25,538 | +12.0% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,706 | €211,244 | +€25,538 | +13.8% |
| Amounts payable | 17/49 | €36,143 | €35,924 | -€219 | -0.6% |
| Amounts payable within one year | 42/48 | €35,950 | €35,726 | -€224 | -0.6% |
| Trade debts | 44 | €5,887 | €3,183 | -€2,704 | -45.9% |
| Suppliers | 440/4 | €5,887 | €3,183 | -€2,704 | -45.9% |
| Taxes, remuneration and social security | 45 | €11,807 | €6,573 | -€5,234 | -44.3% |
| Taxes | 450/3 | €11,807 | €6,573 | -€5,234 | -44.3% |
| Other amounts payable | 47/48 | €18,255 | €25,969 | +€7,714 | +42.3% |
| Accrued charges and deferred income | 492/3 | €193 | €198 | +€6 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,238 | €10,867 | +€4,629 | +74.2% |
| Other operating charges | 640/8 | €2,407 | €2,196 | -€211 | -8.8% |
| Gross operating margin | 9900 | €29,958 | €53,171 | +€23,214 | +77.5% |
| Operating profit (loss) | 9901 | €21,313 | €40,108 | +€18,795 | +88.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -90.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -90.6% |
| Financial charges | 65/66B | €242 | €304 | +€62 | +25.6% |
| Recurring financial charges | 65 | €242 | €304 | +€62 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €21,073 | €39,804 | +€18,732 | +88.9% |
| Income taxes | 67/77 | €6,965 | €9,267 | +€2,302 | +33.0% |
| Profit (loss) for the period | 9904 | €14,108 | €30,538 | +€16,430 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €14,108 | €30,538 | +€16,430 | +116% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.