BEE EYE TEAM: 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 EYE TEAM
Largest movements
- Cash +€58,282
up €58,282 (+173%), from €33,626 to €91,908
mainly Net result for the year (+€39,362) and Current investments (+€14,827)
- Receivables within one year +€15,347
up €15,347 (+100%), from €15,327 to €30,674
of which Trade receivables: +€16,124
- Current investments -€14,827
down €14,827 (-23.3%), from €63,569 to €48,742
- Tangible fixed assets -€11,927
down €11,927 (-41.5%), from €28,745 to €16,818
of which Furniture and vehicles: -€10,159
- Reserves +€39,362
up €39,362 (+34.8%), from €113,186 to €152,548
- Tax, wage and social debts +€5,337
up €5,337 (+67.8%), from €7,870 to €13,207
- Other debts +€3,865
up €3,865 (+77.0%), from €5,022 to €8,887
- Gross operating margin +€11,233
up €11,233 (+20.1%), from €55,917 to €67,150
- Taxes +€2,457
up €2,457 (+19.8%), from €12,396 to €14,853
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 | €142,822 | €189,730 | +€46,908 | +32.8% |
| Fixed assets | 21/28 | €28,865 | €16,938 | -€11,927 | -41.3% |
| Tangible fixed assets | 22/27 | €28,745 | €16,818 | -€11,927 | -41.5% |
| Furniture and vehicles | 24 | €24,800 | €14,641 | -€10,159 | -41.0% |
| Other tangible fixed assets | 26 | €3,945 | €2,177 | -€1,768 | -44.8% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €113,957 | €172,792 | +€58,835 | +51.6% |
| Amounts receivable within one year | 40/41 | €15,327 | €30,674 | +€15,347 | +100% |
| Trade receivables | 40 | €14,550 | €30,674 | +€16,124 | +111% |
| Other amounts receivable | 41 | €777 | - | -€777 | |
| Current investments | 50/53 | €63,569 | €48,742 | -€14,827 | -23.3% |
| Cash at bank and in hand | 54/58 | €33,626 | €91,908 | +€58,282 | +173% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,468 | +€33 | +2.3% |
| Total equity and liabilities | 10/49 | €142,822 | €189,730 | +€46,908 | +32.8% |
| Equity | 10/15 | €113,186 | €152,548 | +€39,362 | +34.8% |
| Reserves | 13 | €113,186 | €152,548 | +€39,362 | +34.8% |
| Distributable reserves | 133 | €113,186 | €152,548 | +€39,362 | +34.8% |
| Amounts payable | 17/49 | €29,636 | €37,182 | +€7,546 | +25.5% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Other amounts payable | 178/9 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,081 | €23,626 | +€7,545 | +46.9% |
| Trade debts | 44 | €3,189 | €1,532 | -€1,657 | -52.0% |
| Suppliers | 440/4 | €3,189 | €1,532 | -€1,657 | -52.0% |
| Taxes, remuneration and social security | 45 | €7,870 | €13,207 | +€5,337 | +67.8% |
| Taxes | 450/3 | €7,870 | €13,207 | +€5,337 | +67.8% |
| Other amounts payable | 47/48 | €5,022 | €8,887 | +€3,865 | +77.0% |
| Accrued charges and deferred income | 492/3 | €1,555 | €1,556 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,252 | €11,927 | -€325 | -2.7% |
| Other operating charges | 640/8 | €1,165 | €1,196 | +€31 | +2.7% |
| Non-recurring operating charges | 66A | €189 | €63 | -€126 | -66.7% |
| Gross operating margin | 9900 | €55,917 | €67,150 | +€11,233 | +20.1% |
| Operating profit (loss) | 9901 | €42,311 | €53,964 | +€11,653 | +27.5% |
| Financial income | 75/76B | €675 | €923 | +€248 | +36.7% |
| Recurring financial income | 75 | €675 | €923 | +€248 | +36.7% |
| Financial charges | 65/66B | €884 | €672 | -€212 | -24.0% |
| Recurring financial charges | 65 | €884 | €672 | -€212 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €42,102 | €54,215 | +€12,113 | +28.8% |
| Income taxes | 67/77 | €12,396 | €14,853 | +€2,457 | +19.8% |
| Profit (loss) for the period | 9904 | €29,706 | €39,362 | +€9,656 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,706 | €39,362 | +€9,656 | +32.5% |
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 14 October 2026 via checked.be.