BEE-U: 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-U
Largest movements
- Receivables within one year -€13,963
down €13,963 (-70.0%), from €19,956 to €5,993
of which Trade receivables: -€18,922
- Tangible fixed assets -€10,953
no longer reported in 2023 (was €10,953)
- Cash -€425
down €425 (-42.3%), from €1,005 to €580
mainly Current portion of long-term debt (-€25,217) and Trade debts (-€3,534)
- Current portion of long-term debt -€25,217
no longer reported in 2023 (was €25,217)
- Tax, wage and social debts +€5,717
up €5,717 (+264.8%), from €2,159 to €7,876
of which Taxes: +€3,539
- Trade debts -€3,534
down €3,534 (-40.0%), from €8,845 to €5,311
- Other debts -€1,677
down €1,677 (-41.0%), from €4,090 to €2,413
- Profit (loss) carried forward -€630
down €630 (-2.3%), from -€26,877 to -€27,507
- Purchases and services -€38,243
down €38,243 (-61.8%), from €61,874 to €23,631
- Staff costs -€15,746
no longer reported in 2023 (was €15,746)
- Gross operating margin -€13,536
down €13,536 (-99.6%), from €13,593 to €57
- Depreciation -€3,651
no longer reported in 2023 (was €3,651)
- Financial income -€571
no longer reported in 2023 (was €571)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,034 | €6,693 | -€25,341 | -79.1% |
| Fixed assets | 21/28 | €11,073 | €120 | -€10,953 | -98.9% |
| Tangible fixed assets | 22/27 | €10,953 | - | -€10,953 | |
| Furniture and vehicles | 24 | €10,953 | - | -€10,953 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €20,961 | €6,573 | -€14,388 | -68.6% |
| Amounts receivable within one year | 40/41 | €19,956 | €5,993 | -€13,963 | -70.0% |
| Trade receivables | 40 | €19,956 | €1,034 | -€18,922 | -94.8% |
| Other amounts receivable | 41 | - | €4,959 | +€4,959 | |
| Cash at bank and in hand | 54/58 | €1,005 | €580 | -€425 | -42.3% |
| Total equity and liabilities | 10/49 | €32,034 | €6,693 | -€25,341 | -79.1% |
| Equity | 10/15 | -€8,277 | -€8,907 | -€630 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,877 | -€27,507 | -€630 | -2.3% |
| Amounts payable | 17/49 | €40,311 | €15,600 | -€24,711 | -61.3% |
| Amounts payable within one year | 42/48 | €40,311 | €15,600 | -€24,711 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €25,217 | - | -€25,217 | |
| Trade debts | 44 | €8,845 | €5,311 | -€3,534 | -40.0% |
| Suppliers | 440/4 | €8,845 | €5,311 | -€3,534 | -40.0% |
| Taxes, remuneration and social security | 45 | €2,159 | €7,876 | +€5,717 | +264.8% |
| Taxes | 450/3 | €211 | €3,750 | +€3,539 | +1677.3% |
| Remuneration and social security | 454/9 | €1,948 | €4,126 | +€2,178 | +111.8% |
| Other amounts payable | 47/48 | €4,090 | €2,413 | -€1,677 | -41.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,874 | €23,631 | -€38,243 | -61.8% |
| Remuneration, social security and pensions | 62 | €15,746 | - | -€15,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,651 | - | -€3,651 | |
| Other operating charges | 640/8 | €45 | €586 | +€541 | +1202.2% |
| Gross operating margin | 9900 | €13,593 | €57 | -€13,536 | -99.6% |
| Operating profit (loss) | 9901 | -€5,849 | -€529 | +€5,320 | +91.0% |
| Financial income | 75/76B | €571 | - | -€571 | |
| Recurring financial income | 75 | €571 | - | -€571 | |
| Financial charges | 65/66B | €25 | €101 | +€76 | +304.0% |
| Recurring financial charges | 65 | €25 | €101 | +€76 | +304.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,303 | -€630 | +€4,673 | +88.1% |
| Profit (loss) for the period | 9904 | -€5,303 | -€630 | +€4,673 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,303 | -€630 | +€4,673 | +88.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.