BEE TAX ADVISORS: what changed
What changed
BEE TAX ADVISORS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€10,283
2024 · €6,783+€3,500
Equity
€148,106
2024 · €137,823+€10,283
Cash
€158,850
2024 · €160,429-€1,579
Balance sheet total
€1.2m
2024 · €1.3m-€77,235
Largest movements
Assets
- Intangible fixed assets -€62,601
down €62,601 (-17.4%), from €360,259 to €297,658
- Tangible fixed assets -€30,683
down €30,683 (-7.7%), from €396,808 to €366,125
of which Land and buildings: -€15,364
- Deferred charges and accrued income +€17,477
up €17,477 (+35.6%), from €49,061 to €66,538
Equity and liabilities
- Debts after one year -€134,179
down €134,179 (-16.0%), from €837,959 to €703,781
- Trade debts +€75,311
up €75,311 (+134%), from €56,151 to €131,462
- Accrued charges and deferred income -€58,374
down €58,374 (-89.2%), from €65,467 to €7,093
- Current portion of long-term debt +€24,478
up €24,478 (+19.1%), from €128,022 to €152,501
Income statement
- Staff costs -€43,473
down €43,473 (-12.6%), from €345,453 to €301,979
- Gross operating margin -€26,825
down €26,825 (-5.1%), from €522,376 to €495,551
- Other operating charges +€12,606
up €12,606 (+74.6%), from €16,888 to €29,494
- Write-downs +€5,696
up €5,696 (+56.9%), from €10,004 to €15,700
Change in the result, 2024 to 2025
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 2024
€6,783
Gross operating margin
-€26,825
Staff costs
+€43,473
Depreciation
+€1,991
Write-downs
-€5,696
Other operating charges
-€12,606
Financial income
+€2,866
Financial charges
+€1,232
Taxes
-€936
Result 2025
€10,283
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€109,721
Investment
-€1,600
Financing
-€109,700
Cash 2024
€160,429
From operations (derived)
+€109,721
Net result for the year
+€10,283
Depreciation
+€94,885
Receivables after one year
+€2,908
Receivables within one year
-€3,060
Deferred charges and accrued income
-€17,477
Trade debts
+€75,311
Tax, wage and social debts
+€2,183
Other debts
+€3,062
Accrued charges and deferred income
-€58,374
Investment (derived)
-€1,600
Investment in fixed assets (net)
-€1,600
Financing
-€109,700
Debts after one year
-€134,179
Current portion of long-term debt
+€24,478
Cash 2025
€158,850
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,302,732 | €1,225,496 | -€77,235 | -5.9% |
| Fixed assets | 21/28 | €757,067 | €663,782 | -€93,285 | -12.3% |
| Intangible fixed assets | 21 | €360,259 | €297,658 | -€62,601 | -17.4% |
| Tangible fixed assets | 22/27 | €396,808 | €366,125 | -€30,683 | -7.7% |
| Land and buildings | 22 | €346,444 | €331,081 | -€15,364 | -4.4% |
| Furniture and vehicles | 24 | €29,060 | €19,421 | -€9,639 | -33.2% |
| Other tangible fixed assets | 26 | €21,304 | €15,623 | -€5,681 | -26.7% |
| Current assets | 29/58 | €545,665 | €561,714 | +€16,050 | +2.9% |
| Amounts receivable after more than one year | 29 | €5,516 | €2,607 | -€2,908 | -52.7% |
| Other amounts receivable | 291 | €5,516 | €2,607 | -€2,908 | -52.7% |
| Amounts receivable within one year | 40/41 | €330,659 | €333,719 | +€3,060 | +0.9% |
| Trade receivables | 40 | €301,169 | €299,443 | -€1,727 | -0.6% |
| Other amounts receivable | 41 | €29,490 | €34,276 | +€4,786 | +16.2% |
| Cash at bank and in hand | 54/58 | €160,429 | €158,850 | -€1,579 | -1.0% |
| Deferred charges and accrued income | 490/1 | €49,061 | €66,538 | +€17,477 | +35.6% |
| Total equity and liabilities | 10/49 | €1,302,732 | €1,225,496 | -€77,235 | -5.9% |
| Equity | 10/15 | €137,823 | €148,106 | +€10,283 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,915 | €73,198 | +€10,283 | +16.3% |
| Distributable reserves | 133 | €62,915 | €73,198 | +€10,283 | +16.3% |
| Profit (loss) carried forward | 14 | €56,308 | €56,308 | = | 0.0% |
| Amounts payable | 17/49 | €1,164,909 | €1,077,391 | -€87,519 | -7.5% |
| Amounts payable after more than one year | 17 | €837,959 | €703,781 | -€134,179 | -16.0% |
| Financial debts | 170/4 | €837,959 | €703,781 | -€134,179 | -16.0% |
| Amounts payable within one year | 42/48 | €261,483 | €366,517 | +€105,034 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €128,022 | €152,501 | +€24,478 | +19.1% |
| Trade debts | 44 | €56,151 | €131,462 | +€75,311 | +134% |
| Suppliers | 440/4 | €56,151 | €131,462 | +€75,311 | +134% |
| Taxes, remuneration and social security | 45 | €76,381 | €78,564 | +€2,183 | +2.9% |
| Taxes | 450/3 | €29,099 | €42,892 | +€13,794 | +47.4% |
| Remuneration and social security | 454/9 | €47,282 | €35,671 | -€11,611 | -24.6% |
| Other amounts payable | 47/48 | €929 | €3,991 | +€3,062 | +330% |
| Accrued charges and deferred income | 492/3 | €65,467 | €7,093 | -€58,374 | -89.2% |
| Remuneration, social security and pensions | 62 | €345,453 | €301,979 | -€43,473 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,876 | €94,885 | -€1,991 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,004 | €15,700 | +€5,696 | +56.9% |
| Other operating charges | 640/8 | €16,888 | €29,494 | +€12,606 | +74.6% |
| Gross operating margin | 9900 | €522,376 | €495,551 | -€26,825 | -5.1% |
| Operating profit (loss) | 9901 | €53,155 | €53,493 | +€338 | +0.6% |
| Financial income | 75/76B | €1,467 | €4,333 | +€2,866 | +195% |
| Recurring financial income | 75 | €1,467 | €4,333 | +€2,866 | +195% |
| Financial charges | 65/66B | €37,977 | €36,745 | -€1,232 | -3.2% |
| Recurring financial charges | 65 | €37,977 | €36,745 | -€1,232 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €16,645 | €21,081 | +€4,436 | +26.6% |
| Income taxes | 67/77 | €9,862 | €10,797 | +€936 | +9.5% |
| Profit (loss) for the period | 9904 | €6,783 | €10,283 | +€3,500 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,783 | €10,283 | +€3,500 | +51.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.