Bee architect: 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.
Bee architect
Largest movements
- Receivables within one year +€31,681
up €31,681 (+51.2%), from €61,899 to €93,579
of which Other amounts receivable: +€27,338
- Current investments +€25,000
up €25,000 (+12.5%), from €200,000 to €225,000
- Cash +€11,885
up €11,885 (+28.5%), from €41,685 to €53,570
mainly Net result for the year (+€101,383) and Other debts (+€22,747)
- Deferred charges and accrued income -€5,667
down €5,667 (-35.2%), from €16,091 to €10,424
- Reserves +€81,637
up €81,637 (+39.6%), from €206,152 to €287,789
of which Distributable reserves: +€69,007
- Trade debts -€32,288
down €32,288 (-34.6%), from €93,386 to €61,098
- Other debts +€22,747
new in 2025: €22,747
- Tax, wage and social debts +€7,277
up €7,277 (+79.8%), from €9,123 to €16,400
- Debts after one year -€6,628
no longer reported in 2025 (was €6,628)
- Gross operating margin -€152,124
down €152,124 (-46.6%), from €326,269 to €174,145
- Taxes -€38,933
down €38,933 (-48.2%), from €80,854 to €41,920
- Other operating charges -€14,131
down €14,131 (-37.3%), from €37,924 to €23,792
- Financial charges -€10,253
down €10,253 (-95.4%), from €10,745 to €493
of which Non-recurring financial charges: -€10,238
- Depreciation -€6,784
down €6,784 (-46.2%), from €14,688 to €7,904
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 | €348,734 | €413,311 | +€64,577 | +18.5% |
| Fixed assets | 21/28 | €29,059 | €30,737 | +€1,678 | +5.8% |
| Tangible fixed assets | 22/27 | €23,429 | €25,107 | +€1,678 | +7.2% |
| Plant, machinery and equipment | 23 | - | €2,361 | +€2,361 | |
| Furniture and vehicles | 24 | €13,644 | €14,518 | +€875 | +6.4% |
| Other tangible fixed assets | 26 | €9,785 | €8,228 | -€1,558 | -15.9% |
| Financial fixed assets | 28 | €5,630 | €5,630 | = | 0.0% |
| Current assets | 29/58 | €319,675 | €382,574 | +€62,899 | +19.7% |
| Amounts receivable within one year | 40/41 | €61,899 | €93,579 | +€31,681 | +51.2% |
| Trade receivables | 40 | €39,878 | €44,221 | +€4,343 | +10.9% |
| Other amounts receivable | 41 | €22,020 | €49,358 | +€27,338 | +124.1% |
| Current investments | 50/53 | €200,000 | €225,000 | +€25,000 | +12.5% |
| Cash at bank and in hand | 54/58 | €41,685 | €53,570 | +€11,885 | +28.5% |
| Deferred charges and accrued income | 490/1 | €16,091 | €10,424 | -€5,667 | -35.2% |
| Total equity and liabilities | 10/49 | €348,734 | €413,311 | +€64,577 | +18.5% |
| Equity | 10/15 | €224,752 | €306,389 | +€81,637 | +36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,152 | €287,789 | +€81,637 | +39.6% |
| Tax-exempt reserves | 132 | - | €12,630 | +€12,630 | |
| Distributable reserves | 133 | €206,152 | €275,159 | +€69,007 | +33.5% |
| Amounts payable | 17/49 | €123,982 | €106,922 | -€17,059 | -13.8% |
| Amounts payable after more than one year | 17 | €6,628 | - | -€6,628 | |
| Financial debts | 170/4 | €6,628 | - | -€6,628 | |
| Amounts payable within one year | 42/48 | €113,735 | €106,873 | -€6,862 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €11,227 | €6,628 | -€4,598 | -41.0% |
| Trade debts | 44 | €93,386 | €61,098 | -€32,288 | -34.6% |
| Suppliers | 440/4 | €93,386 | €61,098 | -€32,288 | -34.6% |
| Taxes, remuneration and social security | 45 | €9,123 | €16,400 | +€7,277 | +79.8% |
| Taxes | 450/3 | €9,123 | €16,400 | +€7,277 | +79.8% |
| Other amounts payable | 47/48 | - | €22,747 | +€22,747 | |
| Accrued charges and deferred income | 492/3 | €3,619 | €50 | -€3,569 | -98.6% |
| Remuneration, social security and pensions | 62 | €2,474 | €674 | -€1,800 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,688 | €7,904 | -€6,784 | -46.2% |
| Other operating charges | 640/8 | €37,924 | €23,792 | -€14,131 | -37.3% |
| Non-recurring operating charges | 66A | -€71 | - | +€71 | |
| Gross operating margin | 9900 | €326,269 | €174,145 | -€152,124 | -46.6% |
| Operating profit (loss) | 9901 | €271,254 | €141,775 | -€129,479 | -47.7% |
| Financial income | 75/76B | €563 | €2,021 | +€1,458 | +258.8% |
| Recurring financial income | 75 | €467 | €1,021 | +€554 | +118.6% |
| Non-recurring financial income | 76B | €96 | €1,000 | +€904 | +939.5% |
| Financial charges | 65/66B | €10,745 | €493 | -€10,253 | -95.4% |
| Recurring financial charges | 65 | €383 | €368 | -€15 | -3.8% |
| Non-recurring financial charges | 66B | €10,363 | €125 | -€10,238 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €261,072 | €143,304 | -€117,769 | -45.1% |
| Income taxes | 67/77 | €80,854 | €41,920 | -€38,933 | -48.2% |
| Profit (loss) for the period | 9904 | €180,219 | €101,383 | -€78,835 | -43.7% |
| Transfer to tax-exempt reserves | 689 | - | €12,630 | +€12,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €180,219 | €88,753 | -€91,465 | -50.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.