BEE FACTORY: 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 FACTORY
Largest movements
- Receivables within one year -€6,539
no longer reported in 2025 (was €6,539)
of which Trade receivables: -€4,675
- Cash -€1,305
down €1,305 (-58.8%), from €2,218 to €913
mainly Net result for the year (-€5,596) and Tax, wage and social debts (-€4,113)
- Deferred charges and accrued income -€166
no longer reported in 2025 (was €166)
- Profit (loss) carried forward -€5,180
new in 2025: -€5,180
- Tax, wage and social debts -€4,113
down €4,113 (-60.0%), from €6,850 to €2,736
- Other debts +€2,395
new in 2025: €2,395
- Trade debts -€696
down €696 (-46.2%), from €1,507 to €811
- Reserves -€416
no longer reported in 2025 (was €416)
- Gross operating margin -€9,444
down €9,444, from €4,199 to -€5,245
- Taxes -€1,280
down €1,280 (-88.3%), from €1,449 to €169
- Financial charges -€419
down €419 (-69.7%), from €601 to €182
of which Financial charges: -€485
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €8,924 | €913 | -€8,010 | -89.8% |
| Current assets | 29/58 | €8,924 | €913 | -€8,010 | -89.8% |
| Amounts receivable within one year | 40/41 | €6,539 | - | -€6,539 | |
| Trade receivables | 40 | €4,675 | - | -€4,675 | |
| Other amounts receivable | 41 | €1,864 | - | -€1,864 | |
| Cash at bank and in hand | 54/58 | €2,218 | €913 | -€1,305 | -58.8% |
| Deferred charges and accrued income | 490/1 | €166 | - | -€166 | |
| Total equity and liabilities | 10/49 | €8,924 | €913 | -€8,010 | -89.8% |
| Equity | 10/15 | €567 | -€5,029 | -€5,596 | |
| Contributions | 10/11 | €151 | €151 | = | 0.0% |
| Capital | 10 | €151 | €151 | = | 0.0% |
| Issued capital | 100 | €151 | €151 | = | 0.0% |
| Reserves | 13 | €416 | - | -€416 | |
| Distributable reserves | 133 | €416 | - | -€416 | |
| Profit (loss) carried forward | 14 | - | -€5,180 | -€5,180 | |
| Amounts payable | 17/49 | €8,356 | €5,943 | -€2,414 | -28.9% |
| Amounts payable within one year | 42/48 | €8,356 | €5,943 | -€2,414 | -28.9% |
| Trade debts | 44 | €1,507 | €811 | -€696 | -46.2% |
| Suppliers | 440/4 | €1,507 | €811 | -€696 | -46.2% |
| Taxes, remuneration and social security | 45 | €6,850 | €2,736 | -€4,113 | -60.0% |
| Taxes | 450/3 | €6,850 | €2,736 | -€4,113 | -60.0% |
| Other amounts payable | 47/48 | - | €2,395 | +€2,395 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €4,199 | -€5,245 | -€9,444 | |
| Operating profit (loss) | 9901 | €3,812 | -€5,245 | -€9,057 | |
| Financial charges | 65/66B | €601 | €182 | -€419 | -69.7% |
| Recurring financial charges | 65 | €601 | €116 | -€485 | -80.7% |
| Non-recurring financial charges | 66B | - | €66 | +€66 | |
| Profit (loss) for the period before taxes | 9903 | €3,211 | -€5,427 | -€8,638 | |
| Income taxes | 67/77 | €1,449 | €169 | -€1,280 | -88.3% |
| Profit (loss) for the period | 9904 | €1,762 | -€5,596 | -€7,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,762 | -€5,596 | -€7,358 |
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 2 October 2026 via checked.be.