BEE-FASHION: what changed
What changed
BEE-FASHION
NACE 14.210, Manufacture of outerwear
filed annual accounts (NBB)
Net result for the year
€55,246
2023 · €19,691+€35,555
Equity
€1.3m
2023 · €1.2m+€55,246
Cash
€27,625
2023 · €32,651-€5,026
Balance sheet total
€1.8m
2023 · €1.7m+€30,451
Largest movements
Assets
- Receivables within one year +€33,250
up €33,250 (+26.7%), from €124,468 to €157,717
of which Trade receivables: +€23,205
- Current investments +€20,000
up €20,000 (+2.9%), from €690,000 to €710,000
Equity and liabilities
- Other debts -€60,941
down €60,941 (-76.9%), from €79,264 to €18,323
- Reserves +€55,246
up €55,246 (+4.7%), from €1.2m to €1.2m
of which Distributable reserves: +€55,246
- Trade debts +€33,837
up €33,837 (+97.0%), from €34,879 to €68,715
Income statement
- Financial income +€36,857
up €36,857 (+435%), from €8,481 to €45,338
- Gross operating margin +€12,960
up €12,960 (+7.5%), from €173,378 to €186,338
- Taxes +€11,091
up €11,091 (+142%), from €7,825 to €18,916
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€19,691
Gross operating margin
+€12,960
Staff costs
-€1,222
Depreciation
-€844
Other operating charges
-€492
Financial income
+€36,857
Financial charges
-€614
Taxes
-€11,091
Result 2024
€55,246
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,254
Investment
-€20,011
Financing
+€5,732
Cash 2023
€32,651
From operations (derived)
+€9,254
Net result for the year
+€55,246
Depreciation
+€17,379
Receivables within one year
-€33,250
Deferred charges and accrued income
+€405
Trade debts
+€33,837
Tax, wage and social debts
-€10,201
Other debts
-€60,941
Accrued charges and deferred income
+€6,778
Investment (derived)
-€20,011
Investment in fixed assets (net)
-€11
Current investments
-€20,000
Financing
+€5,732
Current portion of long-term debt
+€2,538
Short-term financial debts
+€3,194
Cash 2024
€27,625
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,728,605 | €1,759,055 | +€30,451 | +1.8% |
| Fixed assets | 21/28 | €503,198 | €485,830 | -€17,368 | -3.5% |
| Tangible fixed assets | 22/27 | €383,173 | €365,805 | -€17,368 | -4.5% |
| Land and buildings | 22 | €383,173 | €365,805 | -€17,368 | -4.5% |
| Financial fixed assets | 28 | €120,025 | €120,025 | = | 0.0% |
| Current assets | 29/58 | €1,225,407 | €1,273,226 | +€47,819 | +3.9% |
| Amounts receivable after more than one year | 29 | €278,350 | €278,350 | = | 0.0% |
| Other amounts receivable | 291 | €278,350 | €278,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,468 | €157,717 | +€33,250 | +26.7% |
| Trade receivables | 40 | €19,329 | €42,534 | +€23,205 | +120% |
| Other amounts receivable | 41 | €105,139 | €115,183 | +€10,044 | +9.6% |
| Current investments | 50/53 | €690,000 | €710,000 | +€20,000 | +2.9% |
| Cash at bank and in hand | 54/58 | €32,651 | €27,625 | -€5,026 | -15.4% |
| Deferred charges and accrued income | 490/1 | €99,939 | €99,534 | -€405 | -0.4% |
| Total equity and liabilities | 10/49 | €1,728,605 | €1,759,055 | +€30,451 | +1.8% |
| Equity | 10/15 | €1,243,393 | €1,298,639 | +€55,246 | +4.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,178,393 | €1,233,639 | +€55,246 | +4.7% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,949 | €5,949 | = | 0.0% |
| Distributable reserves | 133 | €1,165,944 | €1,221,190 | +€55,246 | +4.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €18,455 | €18,455 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,455 | €18,455 | = | 0.0% |
| Major repairs and maintenance | 162 | €18,455 | €18,455 | = | 0.0% |
| Amounts payable | 17/49 | €466,756 | €441,961 | -€24,795 | -5.3% |
| Amounts payable after more than one year | 17 | €300,360 | €300,360 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Other amounts payable | 178/9 | €360 | €360 | = | 0.0% |
| Amounts payable within one year | 42/48 | €146,922 | €115,349 | -€31,573 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,538 | +€2,538 | |
| Financial debts | 43 | - | €3,194 | +€3,194 | |
| Credit institutions | 430/8 | - | €3,194 | +€3,194 | |
| Trade debts | 44 | €34,879 | €68,715 | +€33,837 | +97.0% |
| Suppliers | 440/4 | €34,879 | €68,715 | +€33,837 | +97.0% |
| Taxes, remuneration and social security | 45 | €32,779 | €22,578 | -€10,201 | -31.1% |
| Taxes | 450/3 | €16,093 | €4,911 | -€11,182 | -69.5% |
| Remuneration and social security | 454/9 | €16,686 | €17,667 | +€981 | +5.9% |
| Other amounts payable | 47/48 | €79,264 | €18,323 | -€60,941 | -76.9% |
| Accrued charges and deferred income | 492/3 | €19,474 | €26,252 | +€6,778 | +34.8% |
| Remuneration, social security and pensions | 62 | €116,243 | €117,466 | +€1,222 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,536 | €17,379 | +€844 | +5.1% |
| Other operating charges | 640/8 | €13,173 | €13,665 | +€492 | +3.7% |
| Gross operating margin | 9900 | €173,378 | €186,338 | +€12,960 | +7.5% |
| Operating profit (loss) | 9901 | €27,426 | €37,828 | +€10,402 | +37.9% |
| Financial income | 75/76B | €8,481 | €45,338 | +€36,857 | +435% |
| Recurring financial income | 75 | €8,481 | €45,338 | +€36,857 | +435% |
| Financial charges | 65/66B | €8,391 | €9,005 | +€614 | +7.3% |
| Recurring financial charges | 65 | €8,391 | €9,005 | +€614 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €27,516 | €74,162 | +€46,646 | +170% |
| Income taxes | 67/77 | €7,825 | €18,916 | +€11,091 | +142% |
| Profit (loss) for the period | 9904 | €19,691 | €55,246 | +€35,555 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €19,691 | €55,246 | +€35,555 | +181% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.