BEE DIVISION: 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 DIVISION
Largest movements
- Cash -€8,544
down €8,544 (-36.4%), from €23,454 to €14,910
mainly Debts after one year (-€3,472) and Stocks and contracts (-€2,481)
- Tangible fixed assets -€5,540
down €5,540 (-52.0%), from €10,644 to €5,104
of which Leasing and similar rights: -€5,081
- Stocks and contracts +€2,481
up €2,481 (+40.4%), from €6,137 to €8,619
- Receivables within one year +€2,097
up €2,097 (+1116.2%), from €188 to €2,284
of which Trade receivables: +€1,229
- Debts after one year -€3,472
no longer reported in 2025 (was €3,472)
- Tax, wage and social debts -€1,973
down €1,973 (-25.7%), from €7,663 to €5,690
of which Remuneration and social security: -€2,035
- Current portion of long-term debt -€1,686
down €1,686 (-32.7%), from €5,159 to €3,472
- Other debts -€1,681
down €1,681 (-12.2%), from €13,755 to €12,075
- Accrued charges and deferred income -€1,522
no longer reported in 2025 (was €1,522)
- Gross operating margin +€5,348
up €5,348 (+238.1%), from €2,246 to €7,595
- Other operating charges -€282
down €282 (-21.4%), from €1,317 to €1,034
- Financial charges +€196
up €196 (+56.6%), from €347 to €544
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 | €40,834 | €31,293 | -€9,541 | -23.4% |
| Fixed assets | 21/28 | €10,644 | €5,104 | -€5,540 | -52.0% |
| Tangible fixed assets | 22/27 | €10,644 | €5,104 | -€5,540 | -52.0% |
| Leasing and similar rights | 25 | €10,162 | €5,081 | -€5,081 | -50.0% |
| Other tangible fixed assets | 26 | €482 | €23 | -€459 | -95.2% |
| Current assets | 29/58 | €30,190 | €26,189 | -€4,001 | -13.3% |
| Stocks and contracts in progress | 3 | €6,137 | €8,619 | +€2,481 | +40.4% |
| Stocks | 30/36 | €6,137 | €8,619 | +€2,481 | +40.4% |
| Amounts receivable within one year | 40/41 | €188 | €2,284 | +€2,097 | +1116.2% |
| Trade receivables | 40 | €188 | €1,416 | +€1,229 | +654.1% |
| Other amounts receivable | 41 | - | €868 | +€868 | |
| Cash at bank and in hand | 54/58 | €23,454 | €14,910 | -€8,544 | -36.4% |
| Deferred charges and accrued income | 490/1 | €411 | €375 | -€35 | -8.6% |
| Total equity and liabilities | 10/49 | €40,834 | €31,293 | -€9,541 | -23.4% |
| Equity | 10/15 | €7,946 | €8,291 | +€345 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,675 | €12,675 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,815 | €10,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,129 | -€16,784 | +€345 | +2.0% |
| Amounts payable | 17/49 | €32,888 | €23,002 | -€9,886 | -30.1% |
| Amounts payable after more than one year | 17 | €3,472 | - | -€3,472 | |
| Financial debts | 170/4 | €3,472 | - | -€3,472 | |
| Amounts payable within one year | 42/48 | €27,894 | €23,002 | -€4,892 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €5,159 | €3,472 | -€1,686 | -32.7% |
| Trade debts | 44 | €1,317 | €1,765 | +€448 | +34.0% |
| Suppliers | 440/4 | €1,317 | €1,765 | +€448 | +34.0% |
| Taxes, remuneration and social security | 45 | €7,663 | €5,690 | -€1,973 | -25.7% |
| Taxes | 450/3 | €5,628 | €5,690 | +€62 | +1.1% |
| Remuneration and social security | 454/9 | €2,035 | - | -€2,035 | |
| Other amounts payable | 47/48 | €13,755 | €12,075 | -€1,681 | -12.2% |
| Accrued charges and deferred income | 492/3 | €1,522 | - | -€1,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,540 | €5,540 | = | 0.0% |
| Other operating charges | 640/8 | €1,317 | €1,034 | -€282 | -21.4% |
| Gross operating margin | 9900 | €2,246 | €7,595 | +€5,348 | +238.1% |
| Operating profit (loss) | 9901 | -€4,610 | €1,021 | +€5,631 | |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.1% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.1% |
| Financial charges | 65/66B | €347 | €544 | +€196 | +56.6% |
| Recurring financial charges | 65 | €347 | €544 | +€196 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,937 | €477 | +€5,414 | |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€5,076 | €345 | +€5,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,076 | €345 | +€5,421 |
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 28 September 2026 via checked.be.