BEE DISTRI: 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 DISTRI
Largest movements
- Stocks and contracts -€18,890
down €18,890 (-20.7%), from €91,253 to €72,363
- Intangible fixed assets -€4,474
down €4,474 (-14.3%), from €31,307 to €26,833
- Tangible fixed assets -€3,651
down €3,651 (-47.8%), from €7,644 to €3,993
of which Plant, machinery and equipment: -€3,251
- Receivables within one year -€2,451
down €2,451 (-50.3%), from €4,869 to €2,418
of which Trade receivables: -€2,308
- Debts after one year -€23,908
down €23,908 (-62.1%), from €38,479 to €14,571
- Profit (loss) carried forward -€12,217
down €12,217 (-33.8%), from -€36,110 to -€48,327
- Trade debts +€11,243
up €11,243 (+147%), from €7,624 to €18,867
- Short-term financial debts -€7,487
down €7,487 (-27.9%), from €26,813 to €19,326
- Gross operating margin -€4,023
down €4,023 (-59.8%), from €6,725 to €2,702
- Financial charges -€341
down €341 (-6.9%), from €4,917 to €4,576
- Depreciation +€179
up €179 (+2.1%), from €8,352 to €8,531
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 | €141,305 | €111,291 | -€30,014 | -21.2% |
| Formation expenses | 20 | €793 | €387 | -€406 | -51.2% |
| Fixed assets | 21/28 | €42,551 | €34,426 | -€8,125 | -19.1% |
| Intangible fixed assets | 21 | €31,307 | €26,833 | -€4,474 | -14.3% |
| Tangible fixed assets | 22/27 | €7,644 | €3,993 | -€3,651 | -47.8% |
| Plant, machinery and equipment | 23 | €6,703 | €3,452 | -€3,251 | -48.5% |
| Furniture and vehicles | 24 | €941 | €541 | -€400 | -42.5% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €97,961 | €76,478 | -€21,483 | -21.9% |
| Stocks and contracts in progress | 3 | €91,253 | €72,363 | -€18,890 | -20.7% |
| Stocks | 30/36 | €91,253 | €72,363 | -€18,890 | -20.7% |
| Amounts receivable within one year | 40/41 | €4,869 | €2,418 | -€2,451 | -50.3% |
| Trade receivables | 40 | €4,726 | €2,418 | -€2,308 | -48.8% |
| Other amounts receivable | 41 | €143 | - | -€143 | |
| Cash at bank and in hand | 54/58 | €1,347 | €1,697 | +€350 | +26.0% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €141,305 | €111,291 | -€30,014 | -21.2% |
| Equity | 10/15 | -€32,110 | -€44,327 | -€12,217 | -38.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,110 | -€48,327 | -€12,217 | -33.8% |
| Amounts payable | 17/49 | €173,415 | €155,618 | -€17,797 | -10.3% |
| Amounts payable after more than one year | 17 | €38,479 | €14,571 | -€23,908 | -62.1% |
| Financial debts | 170/4 | €38,479 | €14,571 | -€23,908 | -62.1% |
| Amounts payable within one year | 42/48 | €132,577 | €138,703 | +€6,126 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €23,674 | €23,908 | +€234 | +1.0% |
| Financial debts | 43 | €26,813 | €19,326 | -€7,487 | -27.9% |
| Credit institutions | 430/8 | €26,813 | €19,326 | -€7,487 | -27.9% |
| Trade debts | 44 | €7,624 | €18,867 | +€11,243 | +147% |
| Suppliers | 440/4 | €7,624 | €18,867 | +€11,243 | +147% |
| Advances received on contracts in progress | 46 | €520 | €675 | +€155 | +29.8% |
| Taxes, remuneration and social security | 45 | €236 | €1,063 | +€827 | +350% |
| Taxes | 450/3 | €236 | €1,063 | +€827 | +350% |
| Other amounts payable | 47/48 | €73,710 | €74,864 | +€1,154 | +1.6% |
| Accrued charges and deferred income | 492/3 | €2,359 | €2,344 | -€15 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,352 | €8,531 | +€179 | +2.1% |
| Other operating charges | 640/8 | €1,764 | €1,812 | +€48 | +2.7% |
| Gross operating margin | 9900 | €6,725 | €2,702 | -€4,023 | -59.8% |
| Operating profit (loss) | 9901 | -€3,391 | -€7,641 | -€4,250 | -125% |
| Financial charges | 65/66B | €4,917 | €4,576 | -€341 | -6.9% |
| Recurring financial charges | 65 | €4,917 | €4,576 | -€341 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,308 | -€12,217 | -€3,909 | -47.1% |
| Profit (loss) for the period | 9904 | -€8,308 | -€12,217 | -€3,909 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,308 | -€12,217 | -€3,909 | -47.1% |
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 15 October 2026 via checked.be.