BEE-RELEVANT: 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-RELEVANT
Largest movements
- Cash -€20,989
down €20,989 (-64.9%), from €32,328 to €11,340
mainly Net result for the year (-€32,314) and Other debts (-€1,200)
- Receivables within one year -€1,463
down €1,463 (-6.8%), from €21,475 to €20,012
of which Other amounts receivable: -€8,826
- Profit (loss) carried forward -€32,314
down €32,314 (-5.1%), from -€634,731 to -€667,046
- Trade debts +€9,800
up €9,800 (+565.4%), from €1,733 to €11,533
- Other debts -€1,200
no longer reported in 2025 (was €1,200)
- Tax, wage and social debts +€1,167
new in 2025: €1,167
- Gross operating margin -€77,267
down €77,267, from €44,479 to -€32,787
- Staff costs -€4,288
down €4,288, from €3,429 to -€859
- Financial charges -€892
down €892 (-96.4%), from €926 to €34
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 | €53,899 | €31,352 | -€22,547 | -41.8% |
| Current assets | 29/58 | €53,899 | €31,352 | -€22,547 | -41.8% |
| Amounts receivable within one year | 40/41 | €21,475 | €20,012 | -€1,463 | -6.8% |
| Trade receivables | 40 | €12,649 | €20,012 | +€7,363 | +58.2% |
| Other amounts receivable | 41 | €8,826 | - | -€8,826 | |
| Cash at bank and in hand | 54/58 | €32,328 | €11,340 | -€20,989 | -64.9% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €53,899 | €31,352 | -€22,547 | -41.8% |
| Equity | 10/15 | -€628,731 | -€661,046 | -€32,314 | -5.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€634,731 | -€667,046 | -€32,314 | -5.1% |
| Amounts payable | 17/49 | €682,630 | €692,398 | +€9,767 | +1.4% |
| Amounts payable after more than one year | 17 | €679,697 | €679,697 | = | 0.0% |
| Financial debts | 170/4 | €679,697 | €679,697 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,933 | €12,701 | +€9,767 | +333.0% |
| Trade debts | 44 | €1,733 | €11,533 | +€9,800 | +565.4% |
| Suppliers | 440/4 | €1,733 | €11,533 | +€9,800 | +565.4% |
| Taxes, remuneration and social security | 45 | - | €1,167 | +€1,167 | |
| Taxes | 450/3 | - | €1,167 | +€1,167 | |
| Other amounts payable | 47/48 | €1,200 | - | -€1,200 | |
| Remuneration, social security and pensions | 62 | €3,429 | -€859 | -€4,288 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €44,479 | -€32,787 | -€77,267 | |
| Operating profit (loss) | 9901 | €41,050 | -€32,328 | -€73,378 | |
| Financial income | 75/76B | €276 | €47 | -€229 | -82.9% |
| Recurring financial income | 75 | €276 | €47 | -€229 | -82.9% |
| Financial charges | 65/66B | €926 | €34 | -€892 | -96.4% |
| Recurring financial charges | 65 | €926 | €34 | -€892 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €40,400 | -€32,314 | -€72,715 | |
| Profit (loss) for the period | 9904 | €40,400 | -€32,314 | -€72,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,400 | -€32,314 | -€72,715 |
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 6 October 2026 via checked.be.