Bee2Be: 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.
Bee2Be
Largest movements
- Cash -€17,037
down €17,037 (-69.9%), from €24,386 to €7,348
mainly Net result for the year (-€16,262) and Receivables within one year (-€4,052)
- Receivables within one year +€4,052
up €4,052 (+103.9%), from €3,901 to €7,953
- Tangible fixed assets +€1,946
new in 2025: €1,946
- Profit (loss) carried forward -€16,262
down €16,262, from €11,025 to -€5,237
- Debts after one year +€10,507
up €10,507 (+418.3%), from €2,512 to €13,019
- Trade debts -€3,621
down €3,621 (-59.2%), from €6,118 to €2,497
- Tax, wage and social debts -€1,663
down €1,663 (-63.2%), from €2,632 to €969
- Gross operating margin -€17,026
down €17,026, from €269 to -€16,757
- Taxes -€2,850
no longer reported in 2025 (was €2,850)
- Financial income +€919
up €919 (+485.0%), from €190 to €1,109
- Other operating charges -€254
down €254 (-38.8%), from €653 to €400
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 | €28,287 | €17,248 | -€11,039 | -39.0% |
| Fixed assets | 21/28 | - | €1,946 | +€1,946 | |
| Tangible fixed assets | 22/27 | - | €1,946 | +€1,946 | |
| Plant, machinery and equipment | 23 | - | €1,946 | +€1,946 | |
| Current assets | 29/58 | €28,287 | €15,302 | -€12,985 | -45.9% |
| Amounts receivable within one year | 40/41 | €3,901 | €7,953 | +€4,052 | +103.9% |
| Trade receivables | 40 | €3,901 | €7,953 | +€4,052 | +103.9% |
| Cash at bank and in hand | 54/58 | €24,386 | €7,348 | -€17,037 | -69.9% |
| Total equity and liabilities | 10/49 | €28,287 | €17,248 | -€11,039 | -39.0% |
| Equity | 10/15 | €17,025 | €763 | -€16,262 | -95.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,025 | -€5,237 | -€16,262 | |
| Amounts payable | 17/49 | €11,262 | €16,485 | +€5,223 | +46.4% |
| Amounts payable after more than one year | 17 | €2,512 | €13,019 | +€10,507 | +418.3% |
| Other amounts payable | 178/9 | €2,512 | €13,019 | +€10,507 | +418.3% |
| Amounts payable within one year | 42/48 | €8,750 | €3,466 | -€5,284 | -60.4% |
| Trade debts | 44 | €6,118 | €2,497 | -€3,621 | -59.2% |
| Suppliers | 440/4 | €6,118 | €2,497 | -€3,621 | -59.2% |
| Taxes, remuneration and social security | 45 | €2,632 | €969 | -€1,663 | -63.2% |
| Taxes | 450/3 | €2,632 | €969 | -€1,663 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €84 | +€84 | +104762.5% |
| Other operating charges | 640/8 | €653 | €400 | -€254 | -38.8% |
| Gross operating margin | 9900 | €269 | -€16,757 | -€17,026 | |
| Operating profit (loss) | 9901 | -€385 | -€17,241 | -€16,856 | -4380.4% |
| Financial income | 75/76B | €190 | €1,109 | +€919 | +485.0% |
| Recurring financial income | 75 | €190 | €1,109 | +€919 | +485.0% |
| Financial charges | 65/66B | €135 | €130 | -€5 | -4.0% |
| Recurring financial charges | 65 | €135 | €130 | -€5 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€330 | -€16,262 | -€15,931 | -4821.0% |
| Income taxes | 67/77 | €2,850 | - | -€2,850 | |
| Profit (loss) for the period | 9904 | -€3,181 | -€16,262 | -€13,081 | -411.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,181 | -€16,262 | -€13,081 | -411.2% |
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 4 October 2026 via checked.be.