BEE CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€12,579
up €12,579 (+69.6%), from €18,063 to €30,642
of which Trade receivables: +€7,546
- Cash -€5,344
down €5,344 (-56.1%), from €9,528 to €4,185
mainly Other debts (-€14,000) and Receivables within one year (-€12,579)
- Other debts -€14,000
down €14,000 (-39.0%), from €35,921 to €21,921
- Trade debts +€10,185
up €10,185 (+2,869%), from €355 to €10,540
- Reserves +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€5,985
up €5,985 (+12.8%), from €46,932 to €52,917
- Debts after one year -€5,742
down €5,742 (-23.4%), from €24,495 to €18,752
- Gross operating margin -€9,924
down €9,924 (-26.6%), from €37,273 to €27,350
- Taxes -€1,262
down €1,262 (-13.3%), from €9,474 to €8,212
- Financial charges +€874
up €874 (+181%), from €484 to €1,357
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 | €119,308 | €125,719 | +€6,411 | +5.4% |
| Fixed assets | 21/28 | €79,009 | €78,328 | -€680 | -0.9% |
| Tangible fixed assets | 22/27 | €2,189 | €1,508 | -€680 | -31.1% |
| Furniture and vehicles | 24 | €2,189 | €1,508 | -€680 | -31.1% |
| Financial fixed assets | 28 | €76,820 | €76,820 | = | 0.0% |
| Current assets | 29/58 | €40,300 | €47,391 | +€7,091 | +17.6% |
| Amounts receivable after more than one year | 29 | €10,257 | €10,257 | = | 0.0% |
| Other amounts receivable | 291 | €10,257 | €10,257 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,063 | €30,642 | +€12,579 | +69.6% |
| Trade receivables | 40 | €8,057 | €15,603 | +€7,546 | +93.7% |
| Other amounts receivable | 41 | €10,007 | €15,040 | +€5,033 | +50.3% |
| Cash at bank and in hand | 54/58 | €9,528 | €4,185 | -€5,344 | -56.1% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,306 | -€145 | -5.9% |
| Total equity and liabilities | 10/49 | €119,308 | €125,719 | +€6,411 | +5.4% |
| Equity | 10/15 | €49,932 | €65,917 | +€15,985 | +32.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €46,932 | €52,917 | +€5,985 | +12.8% |
| Amounts payable | 17/49 | €69,376 | €59,802 | -€9,574 | -13.8% |
| Amounts payable after more than one year | 17 | €24,495 | €18,752 | -€5,742 | -23.4% |
| Financial debts | 170/4 | €24,495 | €18,752 | -€5,742 | -23.4% |
| Amounts payable within one year | 42/48 | €44,882 | €41,049 | -€3,832 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €5,505 | €5,742 | +€237 | +4.3% |
| Trade debts | 44 | €355 | €10,540 | +€10,185 | +2,869% |
| Suppliers | 440/4 | €355 | €10,540 | +€10,185 | +2,869% |
| Taxes, remuneration and social security | 45 | €3,100 | €2,846 | -€254 | -8.2% |
| Taxes | 450/3 | €3,100 | €2,846 | -€254 | -8.2% |
| Other amounts payable | 47/48 | €35,921 | €21,921 | -€14,000 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €1,644 | +€27 | +1.7% |
| Other operating charges | 640/8 | €790 | €806 | +€16 | +2.0% |
| Gross operating margin | 9900 | €37,273 | €27,350 | -€9,924 | -26.6% |
| Operating profit (loss) | 9901 | €34,866 | €24,900 | -€9,966 | -28.6% |
| Financial income | 75/76B | €373 | €654 | +€282 | +75.6% |
| Recurring financial income | 75 | €373 | €654 | +€282 | +75.6% |
| Financial charges | 65/66B | €484 | €1,357 | +€874 | +181% |
| Recurring financial charges | 65 | €484 | €1,357 | +€874 | +181% |
| Profit (loss) for the period before taxes | 9903 | €34,756 | €24,197 | -€10,558 | -30.4% |
| Income taxes | 67/77 | €9,474 | €8,212 | -€1,262 | -13.3% |
| Profit (loss) for the period | 9904 | €25,281 | €15,985 | -€9,296 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,281 | €15,985 | -€9,296 | -36.8% |
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 20 October 2026 via checked.be.