BEE 2 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.
BEE 2 BEES
Largest movements
- Cash -€172,086
down €172,086 (-76.9%), from €223,776 to €51,689
mainly Receivables within one year (-€151,312) and Net result for the year (-€26,897)
- Receivables within one year +€151,312
up €151,312 (+1,264%), from €11,969 to €163,282
of which Other amounts receivable: +€146,510
- Profit (loss) carried forward -€26,897
down €26,897, from €2,338 to -€24,559
- Gross operating margin -€15,560
down €15,560 (-147%), from -€10,588 to -€26,148
- Depreciation -€817
down €817 (-69.4%), from €1,178 to €361
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 | €606,918 | €585,398 | -€21,520 | -3.5% |
| Fixed assets | 21/28 | €370,361 | €370,000 | -€361 | -0.1% |
| Tangible fixed assets | 22/27 | €361 | - | -€361 | |
| Furniture and vehicles | 24 | €361 | - | -€361 | |
| Financial fixed assets | 28 | €370,000 | €370,000 | = | 0.0% |
| Current assets | 29/58 | €236,557 | €215,398 | -€21,159 | -8.9% |
| Amounts receivable within one year | 40/41 | €11,969 | €163,282 | +€151,312 | +1,264% |
| Trade receivables | 40 | €7,326 | €12,129 | +€4,802 | +65.5% |
| Other amounts receivable | 41 | €4,643 | €151,153 | +€146,510 | +3,156% |
| Cash at bank and in hand | 54/58 | €223,776 | €51,689 | -€172,086 | -76.9% |
| Deferred charges and accrued income | 490/1 | €812 | €426 | -€385 | -47.5% |
| Total equity and liabilities | 10/49 | €606,918 | €585,398 | -€21,520 | -3.5% |
| Equity | 10/15 | €602,338 | €575,441 | -€26,897 | -4.5% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Uncalled capital | 101 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,338 | -€24,559 | -€26,897 | |
| Amounts payable | 17/49 | €4,580 | €9,956 | +€5,376 | +117% |
| Amounts payable within one year | 42/48 | €4,337 | €9,842 | +€5,506 | +127% |
| Trade debts | 44 | €4,228 | €9,740 | +€5,512 | +130% |
| Suppliers | 440/4 | €4,228 | €9,740 | +€5,512 | +130% |
| Taxes, remuneration and social security | 45 | €108 | €102 | -€6 | -5.9% |
| Taxes | 450/3 | €108 | €102 | -€6 | -5.9% |
| Accrued charges and deferred income | 492/3 | €243 | €114 | -€129 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €361 | -€817 | -69.4% |
| Other operating charges | 640/8 | €1,056 | €876 | -€180 | -17.0% |
| Gross operating margin | 9900 | -€10,588 | -€26,148 | -€15,560 | -147% |
| Operating profit (loss) | 9901 | -€12,823 | -€27,386 | -€14,563 | -114% |
| Financial income | 75/76B | €843 | €849 | +€7 | +0.8% |
| Recurring financial income | 75 | €843 | €849 | +€7 | +0.8% |
| Financial charges | 65/66B | €81 | €125 | +€44 | +55.0% |
| Recurring financial charges | 65 | €81 | €125 | +€44 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,061 | -€26,662 | -€14,601 | -121% |
| Income taxes | 67/77 | €228 | €235 | +€6 | +2.8% |
| Profit (loss) for the period | 9904 | -€12,289 | -€26,897 | -€14,608 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,289 | -€26,897 | -€14,608 | -119% |
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.