BEE IMPACT: 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 IMPACT
Largest movements
- Receivables within one year +€14,550
up €14,550 (+612.7%), from €2,375 to €16,925
of which Trade receivables: +€16,350
- Tangible fixed assets -€1,171
down €1,171 (-28.7%), from €4,088 to €2,917
- Cash -€995
down €995 (-81.0%), from €1,229 to €234
mainly Receivables within one year (-€14,550) and Trade debts (-€951)
- Profit (loss) carried forward +€15,944
no longer reported in 2025 (was -€15,944)
- Reserves -€4,156
down €4,156 (-35.4%), from €11,755 to €7,599
- Other debts +€1,691
up €1,691 (+28.5%), from €5,930 to €7,621
- Trade debts -€951
no longer reported in 2025 (was €951)
- Gross operating margin +€27,723
up €27,723, from -€14,023 to €13,700
- Financial charges -€596
down €596 (-83.1%), from €717 to €121
- Depreciation +€574
up €574 (+96.2%), from €597 to €1,171
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 | €7,692 | €20,220 | +€12,528 | +162.9% |
| Fixed assets | 21/28 | €4,088 | €2,917 | -€1,171 | -28.7% |
| Tangible fixed assets | 22/27 | €4,088 | €2,917 | -€1,171 | -28.7% |
| Furniture and vehicles | 24 | €4,088 | €2,917 | -€1,171 | -28.7% |
| Current assets | 29/58 | €3,604 | €17,303 | +€13,699 | +380.1% |
| Amounts receivable within one year | 40/41 | €2,375 | €16,925 | +€14,550 | +612.7% |
| Trade receivables | 40 | - | €16,350 | +€16,350 | |
| Other amounts receivable | 41 | €2,375 | €575 | -€1,800 | -75.8% |
| Cash at bank and in hand | 54/58 | €1,229 | €234 | -€995 | -81.0% |
| Deferred charges and accrued income | 490/1 | - | €144 | +€144 | |
| Total equity and liabilities | 10/49 | €7,692 | €20,220 | +€12,528 | +162.9% |
| Equity | 10/15 | €811 | €12,599 | +€11,788 | +1453.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,755 | €7,599 | -€4,156 | -35.4% |
| Distributable reserves | 133 | €11,755 | €7,599 | -€4,156 | -35.4% |
| Profit (loss) carried forward | 14 | -€15,944 | - | +€15,944 | |
| Amounts payable | 17/49 | €6,881 | €7,621 | +€740 | +10.8% |
| Amounts payable within one year | 42/48 | €6,881 | €7,621 | +€740 | +10.8% |
| Trade debts | 44 | €951 | - | -€951 | |
| Suppliers | 440/4 | €951 | - | -€951 | |
| Other amounts payable | 47/48 | €5,930 | €7,621 | +€1,691 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €1,171 | +€574 | +96.2% |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Gross operating margin | 9900 | -€14,023 | €13,700 | +€27,723 | |
| Operating profit (loss) | 9901 | -€15,227 | €11,909 | +€27,136 | |
| Financial charges | 65/66B | €717 | €121 | -€596 | -83.1% |
| Recurring financial charges | 65 | €717 | €121 | -€596 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,944 | €11,788 | +€27,732 | |
| Profit (loss) for the period | 9904 | -€15,944 | €11,788 | +€27,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,944 | €11,788 | +€27,732 |
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 11 October 2026 via checked.be.