BeeAKT: 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.
BeeAKT
Largest movements
- Cash +€89,652
up €89,652 (+382.3%), from €23,450 to €113,102
mainly Net result for the year (+€81,810) and Tax, wage and social debts (+€24,790)
- Receivables within one year +€4,059
up €4,059 (+23.0%), from €17,639 to €21,698
of which Trade receivables: +€3,940
- Tangible fixed assets +€1,876
new in 2025: €1,876
of which Furniture and vehicles: +€1,043
- Profit (loss) carried forward +€80,977
up €80,977 (+484.4%), from €16,716 to €97,693
- Tax, wage and social debts +€24,790
up €24,790 (+238.6%), from €10,390 to €35,180
of which Taxes: +€21,991
- Other debts -€8,357
down €8,357 (-93.5%), from €8,940 to €583
- Gross operating margin +€83,243
up €83,243 (+370.3%), from €22,481 to €105,724
- Taxes +€16,899
up €16,899 (+343.9%), from €4,914 to €21,813
- Financial charges +€1,102
up €1,102 (+105928.8%), from €1 to €1,103
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 | €41,089 | €137,653 | +€96,564 | +235.0% |
| Fixed assets | 21/28 | - | €1,876 | +€1,876 | |
| Tangible fixed assets | 22/27 | - | €1,876 | +€1,876 | |
| Plant, machinery and equipment | 23 | - | €832 | +€832 | |
| Furniture and vehicles | 24 | - | €1,043 | +€1,043 | |
| Current assets | 29/58 | €41,089 | €135,777 | +€94,688 | +230.4% |
| Amounts receivable within one year | 40/41 | €17,639 | €21,698 | +€4,059 | +23.0% |
| Trade receivables | 40 | €17,639 | €21,579 | +€3,940 | +22.3% |
| Other amounts receivable | 41 | - | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €23,450 | €113,102 | +€89,652 | +382.3% |
| Deferred charges and accrued income | 490/1 | - | €977 | +€977 | |
| Total equity and liabilities | 10/49 | €41,089 | €137,653 | +€96,564 | +235.0% |
| Equity | 10/15 | €18,716 | €99,693 | +€80,977 | +432.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,716 | €97,693 | +€80,977 | +484.4% |
| Amounts payable | 17/49 | €22,373 | €37,960 | +€15,587 | +69.7% |
| Amounts payable within one year | 42/48 | €22,373 | €37,960 | +€15,587 | +69.7% |
| Trade debts | 44 | €3,043 | €2,197 | -€846 | -27.8% |
| Suppliers | 440/4 | €3,043 | €2,197 | -€846 | -27.8% |
| Taxes, remuneration and social security | 45 | €10,390 | €35,180 | +€24,790 | +238.6% |
| Taxes | 450/3 | €10,390 | €32,381 | +€21,991 | +211.6% |
| Remuneration and social security | 454/9 | - | €2,799 | +€2,799 | |
| Other amounts payable | 47/48 | €8,940 | €583 | -€8,357 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €354 | +€354 | |
| Other operating charges | 640/8 | €50 | €646 | +€596 | +1191.6% |
| Gross operating margin | 9900 | €22,481 | €105,724 | +€83,243 | +370.3% |
| Operating profit (loss) | 9901 | €22,431 | €104,724 | +€82,293 | +366.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +16400.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +16400.0% |
| Financial charges | 65/66B | €1 | €1,103 | +€1,102 | +105928.8% |
| Recurring financial charges | 65 | €1 | €1,103 | +€1,102 | +105928.8% |
| Profit (loss) for the period before taxes | 9903 | €22,430 | €103,623 | +€81,193 | +362.0% |
| Income taxes | 67/77 | €4,914 | €21,813 | +€16,899 | +343.9% |
| Profit (loss) for the period | 9904 | €17,516 | €81,810 | +€64,294 | +367.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,516 | €81,810 | +€64,294 | +367.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.