Bee & Be: 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 & Be
Largest movements
- Tangible fixed assets +€446,658
up €446,658 (+10.9%), from €4.1m to €4.5m
of which Land and buildings: +€374,117
- Cash -€160,215
down €160,215 (-48.9%), from €327,705 to €167,490
mainly Investment in fixed assets (net) (-€828,091) and Net result for the year (-€376,711)
- Other debts +€830,040
up €830,040 (+16.9%), from €4.9m to €5.7m
- Profit (loss) carried forward -€376,711
down €376,711 (-56.8%), from -€662,892 to -€1.0m
- Trade debts -€215,501
down €215,501 (-93.0%), from €231,746 to €16,245
- Depreciation +€164,161
up €164,161 (+75.6%), from €217,272 to €381,433
- Gross operating margin +€26,732
up €26,732, from -€14,277 to €12,455
- Other operating charges +€880
up €880 (+13.2%), from €6,689 to €7,570
- Financial charges -€225
down €225 (-58.0%), from €388 to €163
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 | €4,550,064 | €4,787,892 | +€237,828 | +5.2% |
| Fixed assets | 21/28 | €4,094,091 | €4,540,749 | +€446,658 | +10.9% |
| Tangible fixed assets | 22/27 | €4,092,591 | €4,539,249 | +€446,658 | +10.9% |
| Land and buildings | 22 | €4,006,379 | €4,380,496 | +€374,117 | +9.3% |
| Furniture and vehicles | 24 | €86,212 | €158,754 | +€72,542 | +84.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €455,973 | €247,143 | -€208,830 | -45.8% |
| Amounts receivable within one year | 40/41 | €126,839 | €79,653 | -€47,186 | -37.2% |
| Trade receivables | 40 | - | €36,400 | +€36,400 | |
| Other amounts receivable | 41 | €126,839 | €43,253 | -€83,586 | -65.9% |
| Cash at bank and in hand | 54/58 | €327,705 | €167,490 | -€160,215 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,429 | - | -€1,429 | |
| Total equity and liabilities | 10/49 | €4,550,064 | €4,787,892 | +€237,828 | +5.2% |
| Equity | 10/15 | -€601,392 | -€978,102 | -€376,711 | -62.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€662,892 | -€1,039,602 | -€376,711 | -56.8% |
| Amounts payable | 17/49 | €5,151,456 | €5,765,995 | +€614,539 | +11.9% |
| Amounts payable within one year | 42/48 | €5,151,456 | €5,765,995 | +€614,539 | +11.9% |
| Trade debts | 44 | €231,746 | €16,245 | -€215,501 | -93.0% |
| Suppliers | 440/4 | €231,746 | €16,245 | -€215,501 | -93.0% |
| Other amounts payable | 47/48 | €4,919,710 | €5,749,750 | +€830,040 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,272 | €381,433 | +€164,161 | +75.6% |
| Other operating charges | 640/8 | €6,689 | €7,570 | +€880 | +13.2% |
| Gross operating margin | 9900 | -€14,277 | €12,455 | +€26,732 | |
| Operating profit (loss) | 9901 | -€238,239 | -€376,548 | -€138,309 | -58.1% |
| Financial charges | 65/66B | €388 | €163 | -€225 | -58.0% |
| Recurring financial charges | 65 | €388 | €163 | -€225 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | -€238,627 | -€376,711 | -€138,084 | -57.9% |
| Profit (loss) for the period | 9904 | -€238,627 | -€376,711 | -€138,084 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€238,627 | -€376,711 | -€138,084 | -57.9% |
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 6 October 2026 via checked.be.