BeBe Happy by E.Cool Logic: 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.
BeBe Happy by E.Cool Logic
Largest movements
- Cash +€49,690
up €49,690 (+75.6%), from €65,733 to €115,423
mainly Net result for the year (+€35,208) and Stocks and contracts (+€15,508)
- Stocks and contracts -€15,508
down €15,508 (-4.7%), from €327,585 to €312,077
- Receivables within one year +€4,998
up €4,998 (+200%), from €2,498 to €7,496
- Reserves +€33,542
up €33,542 (+15.8%), from €211,941 to €245,483
of which Distributable reserves: +€33,542
- Trade debts -€16,350
down €16,350 (-32.4%), from €50,411 to €34,061
- Advances received +€15,104
new in 2025: €15,104
- Other debts -€9,183
down €9,183 (-11.7%), from €78,461 to €69,278
- Accrued charges and deferred income +€8,344
up €8,344 (+36.8%), from €22,645 to €30,989
- Gross operating margin +€25,034
up €25,034 (+19.9%), from €125,718 to €150,752
- Write-downs +€12,763
up €12,763 (+977%), from €1,306 to €14,069
- Taxes +€4,829
up €4,829 (+43.8%), from €11,029 to €15,858
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 | €411,061 | €446,010 | +€34,949 | +8.5% |
| Fixed assets | 21/28 | €15,245 | €11,014 | -€4,231 | -27.8% |
| Intangible fixed assets | 21 | €558 | - | -€558 | |
| Tangible fixed assets | 22/27 | €9,437 | €5,764 | -€3,673 | -38.9% |
| Plant, machinery and equipment | 23 | €3,018 | €2,143 | -€875 | -29.0% |
| Furniture and vehicles | 24 | €474 | - | -€474 | |
| Other tangible fixed assets | 26 | €5,945 | €3,621 | -€2,324 | -39.1% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €395,816 | €434,996 | +€39,180 | +9.9% |
| Stocks and contracts in progress | 3 | €327,585 | €312,077 | -€15,508 | -4.7% |
| Stocks | 30/36 | €327,585 | €312,077 | -€15,508 | -4.7% |
| Amounts receivable within one year | 40/41 | €2,498 | €7,496 | +€4,998 | +200% |
| Other amounts receivable | 41 | €2,498 | €7,496 | +€4,998 | +200% |
| Cash at bank and in hand | 54/58 | €65,733 | €115,423 | +€49,690 | +75.6% |
| Total equity and liabilities | 10/49 | €411,061 | €446,010 | +€34,949 | +8.5% |
| Equity | 10/15 | €218,644 | €252,186 | +€33,542 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,941 | €245,483 | +€33,542 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €210,081 | €243,623 | +€33,542 | +16.0% |
| Profit (loss) carried forward | 14 | €502 | €502 | = | 0.0% |
| Amounts payable | 17/49 | €192,417 | €193,824 | +€1,407 | +0.7% |
| Amounts payable within one year | 42/48 | €169,773 | €162,835 | -€6,937 | -4.1% |
| Trade debts | 44 | €50,411 | €34,061 | -€16,350 | -32.4% |
| Suppliers | 440/4 | €50,411 | €34,061 | -€16,350 | -32.4% |
| Advances received on contracts in progress | 46 | - | €15,104 | +€15,104 | |
| Taxes, remuneration and social security | 45 | €40,901 | €44,392 | +€3,492 | +8.5% |
| Taxes | 450/3 | €23,817 | €30,851 | +€7,034 | +29.5% |
| Remuneration and social security | 454/9 | €17,084 | €13,541 | -€3,543 | -20.7% |
| Other amounts payable | 47/48 | €78,461 | €69,278 | -€9,183 | -11.7% |
| Accrued charges and deferred income | 492/3 | €22,645 | €30,989 | +€8,344 | +36.8% |
| Remuneration, social security and pensions | 62 | €73,260 | €72,444 | -€816 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,899 | €4,231 | -€668 | -13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,306 | €14,069 | +€12,763 | +977% |
| Other operating charges | 640/8 | €6,722 | €5,976 | -€746 | -11.1% |
| Gross operating margin | 9900 | €125,718 | €150,752 | +€25,034 | +19.9% |
| Operating profit (loss) | 9901 | €39,531 | €54,032 | +€14,501 | +36.7% |
| Financial income | 75/76B | €6,036 | €6,611 | +€576 | +9.5% |
| Recurring financial income | 75 | €6,036 | €6,611 | +€576 | +9.5% |
| Financial charges | 65/66B | €9,054 | €9,577 | +€523 | +5.8% |
| Recurring financial charges | 65 | €9,054 | €9,577 | +€523 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €36,512 | €51,066 | +€14,554 | +39.9% |
| Income taxes | 67/77 | €11,029 | €15,858 | +€4,829 | +43.8% |
| Profit (loss) for the period | 9904 | €25,483 | €35,208 | +€9,725 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,483 | €35,208 | +€9,725 | +38.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.