Bear & Bee: 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.
Bear & Bee
Largest movements
- Cash +€326
up €326 (+1979.7%), from €16 to €342
mainly Short-term financial debts (+€5,400) and Tax, wage and social debts (+€225)
- Short-term financial debts +€5,400
up €5,400 (+66.7%), from €8,100 to €13,500
- Profit (loss) carried forward -€2,899
down €2,899 (-5.8%), from -€50,312 to -€53,212
- Other debts -€1,411
down €1,411 (-32.9%), from €4,292 to €2,881
- Trade debts -€990
down €990 (-93.8%), from €1,055 to €66
- Tax, wage and social debts +€225
up €225 (+105.7%), from €213 to €439
of which Taxes: +€225
- Gross operating margin +€16,443
up €16,443 (+90.2%), from -€18,222 to -€1,779
- Staff costs -€862
down €862 (-100.0%), from €862 to €0
- Taxes -€213
down €213 (-100.0%), from €213 to €0
- Financial charges -€197
down €197 (-35.0%), from €563 to €365
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,749 | €6,074 | +€326 | +5.7% |
| Current assets | 29/58 | €5,749 | €6,074 | +€326 | +5.7% |
| Amounts receivable within one year | 40/41 | €5,732 | €5,732 | = | 0.0% |
| Trade receivables | 40 | €5,256 | €5,256 | = | 0.0% |
| Other amounts receivable | 41 | €476 | €476 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16 | €342 | +€326 | +1979.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,749 | €6,074 | +€326 | +5.7% |
| Equity | 10/15 | -€37,912 | -€40,812 | -€2,899 | -7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,312 | -€53,212 | -€2,899 | -5.8% |
| Amounts payable | 17/49 | €43,661 | €46,886 | +€3,225 | +7.4% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,661 | €16,886 | +€3,225 | +23.6% |
| Financial debts | 43 | €8,100 | €13,500 | +€5,400 | +66.7% |
| Other loans | 439 | €8,100 | €13,500 | +€5,400 | +66.7% |
| Trade debts | 44 | €1,055 | €66 | -€990 | -93.8% |
| Suppliers | 440/4 | €1,055 | €66 | -€990 | -93.8% |
| Taxes, remuneration and social security | 45 | €213 | €439 | +€225 | +105.7% |
| Taxes | 450/3 | €213 | €439 | +€225 | +105.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,292 | €2,881 | -€1,411 | -32.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €862 | €0 | -€862 | -100.0% |
| Other operating charges | 640/8 | €923 | €755 | -€168 | -18.2% |
| Gross operating margin | 9900 | -€18,222 | -€1,779 | +€16,443 | +90.2% |
| Operating profit (loss) | 9901 | -€20,006 | -€2,534 | +€17,472 | +87.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €563 | €365 | -€197 | -35.0% |
| Recurring financial charges | 65 | €563 | €365 | -€197 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,569 | -€2,899 | +€17,669 | +85.9% |
| Income taxes | 67/77 | €213 | €0 | -€213 | -100.0% |
| Profit (loss) for the period | 9904 | -€20,782 | -€2,899 | +€17,883 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,782 | -€2,899 | +€17,883 | +86.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.