BEE BOUTIQUE: 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 BOUTIQUE
Largest movements
- Stocks and contracts -€15,375
no longer reported in 2025 (was €15,375)
- Tangible fixed assets -€3,721
down €3,721 (-39.5%), from €9,415 to €5,694
of which Furniture and vehicles: -€1,986
- Receivables within one year -€2,292
down €2,292 (-90.1%), from €2,545 to €253
- Cash -€1,461
down €1,461 (-29.3%), from €4,985 to €3,524
mainly Net result for the year (-€15,683) and Trade debts (-€8,248)
- Deferred charges and accrued income -€349
down €349 (-70.2%), from €497 to €148
- Profit (loss) carried forward -€15,683
down €15,683 (-9,427%), from -€166 to -€15,849
- Trade debts -€8,248
down €8,248 (-98.6%), from €8,368 to €120
- Other debts +€2,529
up €2,529 (+18.6%), from €13,605 to €16,134
- Debts after one year -€2,468
down €2,468 (-56.7%), from €4,356 to €1,888
- Tax, wage and social debts +€457
up €457 (+20.9%), from €2,189 to €2,645
of which Taxes: +€1,288
- Staff costs +€12,606
up €12,606 (+259%), from €4,868 to €17,474
- Gross operating margin -€7,861
down €7,861 (-58.9%), from €13,343 to €5,482
- Other operating charges +€1,711
up €1,711 (+6,505%), from €26 to €1,737
- Depreciation -€316
down €316 (-22.9%), from €1,379 to €1,063
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 | €32,989 | €9,618 | -€23,371 | -70.8% |
| Fixed assets | 21/28 | €9,587 | €5,694 | -€3,893 | -40.6% |
| Tangible fixed assets | 22/27 | €9,415 | €5,694 | -€3,721 | -39.5% |
| Plant, machinery and equipment | 23 | €5,549 | €3,814 | -€1,735 | -31.3% |
| Furniture and vehicles | 24 | €3,866 | €1,880 | -€1,986 | -51.4% |
| Financial fixed assets | 28 | €172 | - | -€172 | |
| Current assets | 29/58 | €23,402 | €3,925 | -€19,477 | -83.2% |
| Stocks and contracts in progress | 3 | €15,375 | - | -€15,375 | |
| Stocks | 30/36 | €15,375 | - | -€15,375 | |
| Amounts receivable within one year | 40/41 | €2,545 | €253 | -€2,292 | -90.1% |
| Trade receivables | 40 | €2,545 | €253 | -€2,292 | -90.1% |
| Cash at bank and in hand | 54/58 | €4,985 | €3,524 | -€1,461 | -29.3% |
| Deferred charges and accrued income | 490/1 | €497 | €148 | -€349 | -70.2% |
| Total equity and liabilities | 10/49 | €32,989 | €9,618 | -€23,371 | -70.8% |
| Equity | 10/15 | €1,834 | -€13,849 | -€15,683 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166 | -€15,849 | -€15,683 | -9,427% |
| Amounts payable | 17/49 | €31,156 | €23,468 | -€7,688 | -24.7% |
| Amounts payable after more than one year | 17 | €4,356 | €1,888 | -€2,468 | -56.7% |
| Financial debts | 170/4 | €4,356 | €1,888 | -€2,468 | -56.7% |
| Amounts payable within one year | 42/48 | €26,786 | €21,571 | -€5,216 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €2,624 | €2,671 | +€47 | +1.8% |
| Trade debts | 44 | €8,368 | €120 | -€8,248 | -98.6% |
| Suppliers | 440/4 | €8,368 | €120 | -€8,248 | -98.6% |
| Taxes, remuneration and social security | 45 | €2,189 | €2,645 | +€457 | +20.9% |
| Taxes | 450/3 | €1,358 | €2,645 | +€1,288 | +94.9% |
| Remuneration and social security | 454/9 | €831 | - | -€831 | |
| Other amounts payable | 47/48 | €13,605 | €16,134 | +€2,529 | +18.6% |
| Accrued charges and deferred income | 492/3 | €13 | €9 | -€4 | -32.1% |
| Remuneration, social security and pensions | 62 | €4,868 | €17,474 | +€12,606 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,379 | €1,063 | -€316 | -22.9% |
| Other operating charges | 640/8 | €26 | €1,737 | +€1,711 | +6,505% |
| Gross operating margin | 9900 | €13,343 | €5,482 | -€7,861 | -58.9% |
| Operating profit (loss) | 9901 | €7,070 | -€14,793 | -€21,863 | |
| Financial income | 75/76B | €2 | €42 | +€40 | +2,369% |
| Recurring financial income | 75 | €2 | €42 | +€40 | +2,369% |
| Financial charges | 65/66B | €925 | €932 | +€7 | +0.7% |
| Recurring financial charges | 65 | €925 | €932 | +€7 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €6,147 | -€15,683 | -€21,830 | |
| Profit (loss) for the period | 9904 | €6,147 | -€15,683 | -€21,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,147 | -€15,683 | -€21,830 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.