BEE SENSE: 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 SENSE
Largest movements
- Cash -€9,195
down €9,195 (-6.7%), from €137,062 to €127,867
mainly Other debts (-€27,850) and Accrued charges and deferred income (-€20,025)
- Deferred charges and accrued income +€4,800
up €4,800 (+25.3%), from €18,943 to €23,744
- Receivables within one year +€2,203
up €2,203 (+22.0%), from €10,035 to €12,238
of which Other amounts receivable: +€4,152
- Tangible fixed assets -€2,032
down €2,032 (-27.3%), from €7,446 to €5,415
of which Plant, machinery and equipment: -€1,524
- Other debts -€27,850
down €27,850 (-63.2%), from €44,050 to €16,200
- Profit (loss) carried forward +€26,491
up €26,491 (+45.4%), from €58,346 to €84,837
- Accrued charges and deferred income -€20,025
no longer reported in 2025 (was €20,025)
- Tax, wage and social debts +€19,227
up €19,227 (+63.3%), from €30,399 to €49,626
of which Remuneration and social security: +€26,992
- Trade debts -€2,067
no longer reported in 2025 (was €2,067)
- Staff costs +€45,564
up €45,564 (+20.8%), from €219,230 to €264,794
- Gross operating margin +€12,261
up €12,261 (+4.0%), from €308,925 to €321,186
- Taxes -€5,574
down €5,574 (-32.3%), from €17,253 to €11,679
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 | €173,486 | €169,263 | -€4,223 | -2.4% |
| Fixed assets | 21/28 | €7,446 | €5,415 | -€2,032 | -27.3% |
| Tangible fixed assets | 22/27 | €7,446 | €5,415 | -€2,032 | -27.3% |
| Plant, machinery and equipment | 23 | €6,435 | €4,911 | -€1,524 | -23.7% |
| Furniture and vehicles | 24 | €1,011 | €504 | -€507 | -50.2% |
| Current assets | 29/58 | €166,040 | €163,848 | -€2,192 | -1.3% |
| Amounts receivable within one year | 40/41 | €10,035 | €12,238 | +€2,203 | +22.0% |
| Trade receivables | 40 | €6,787 | €4,839 | -€1,948 | -28.7% |
| Other amounts receivable | 41 | €3,248 | €7,400 | +€4,152 | +128% |
| Cash at bank and in hand | 54/58 | €137,062 | €127,867 | -€9,195 | -6.7% |
| Deferred charges and accrued income | 490/1 | €18,943 | €23,744 | +€4,800 | +25.3% |
| Total equity and liabilities | 10/49 | €173,486 | €169,263 | -€4,223 | -2.4% |
| Equity | 10/15 | €76,946 | €103,437 | +€26,491 | +34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,346 | €84,837 | +€26,491 | +45.4% |
| Amounts payable | 17/49 | €96,540 | €65,826 | -€30,714 | -31.8% |
| Amounts payable within one year | 42/48 | €76,515 | €65,826 | -€10,689 | -14.0% |
| Trade debts | 44 | €2,067 | - | -€2,067 | |
| Suppliers | 440/4 | €2,067 | - | -€2,067 | |
| Taxes, remuneration and social security | 45 | €30,399 | €49,626 | +€19,227 | +63.3% |
| Taxes | 450/3 | €11,047 | €3,283 | -€7,765 | -70.3% |
| Remuneration and social security | 454/9 | €19,351 | €46,343 | +€26,992 | +139% |
| Other amounts payable | 47/48 | €44,050 | €16,200 | -€27,850 | -63.2% |
| Accrued charges and deferred income | 492/3 | €20,025 | - | -€20,025 | |
| Non-recurring operating income | 76A | €19,978 | - | -€19,978 | |
| Remuneration, social security and pensions | 62 | €219,230 | €264,794 | +€45,564 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €2,881 | +€632 | +28.1% |
| Other operating charges | 640/8 | €1,659 | €1,301 | -€359 | -21.6% |
| Gross operating margin | 9900 | €308,925 | €321,186 | +€12,261 | +4.0% |
| Operating profit (loss) | 9901 | €85,787 | €52,211 | -€33,576 | -39.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,668 | €2,041 | +€373 | +22.4% |
| Recurring financial charges | 65 | €1,668 | €2,041 | +€373 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €84,119 | €50,170 | -€33,948 | -40.4% |
| Income taxes | 67/77 | €17,253 | €11,679 | -€5,574 | -32.3% |
| Profit (loss) for the period | 9904 | €66,865 | €38,491 | -€28,374 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,865 | €38,491 | -€28,374 | -42.4% |
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 17 October 2026 via checked.be.