BEEBUILD: 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.
BEEBUILD
Largest movements
- Cash +€66,134
up €66,134 (+75.2%), from €87,982 to €154,117
mainly Other debts (+€102,191) and Receivables within one year (+€39,867)
- Receivables within one year -€39,867
down €39,867 (-64.5%), from €61,833 to €21,966
of which Trade receivables: -€33,160
- Stocks and contracts +€30,000
up €30,000 (+300.0%), from €10,000 to €40,000
- Tangible fixed assets +€3,932
up €3,932 (+45.6%), from €8,626 to €12,558
of which Furniture and vehicles: +€7,595
- Other debts +€102,191
up €102,191 (+90683.1%), from €113 to €102,304
- Trade debts -€38,869
down €38,869 (-64.3%), from €60,442 to €21,573
- Reserves +€7,339
up €7,339 (+10.2%), from €72,283 to €79,622
- Tax, wage and social debts -€5,772
down €5,772 (-50.2%), from €11,500 to €5,729
- Current portion of long-term debt -€3,307
down €3,307 (-66.4%), from €4,979 to €1,672
- Gross operating margin +€4,165
up €4,165 (+27.1%), from €15,366 to €19,532
- Taxes +€1,869
up €1,869 (+73.0%), from €2,559 to €4,428
- Depreciation +€1,496
up €1,496 (+25.1%), from €5,960 to €7,456
- Financial income -€534
down €534 (-47.4%), from €1,128 to €593
- Financial charges -€275
down €275 (-59.0%), from €466 to €191
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 | €169,589 | €229,536 | +€59,947 | +35.3% |
| Fixed assets | 21/28 | €8,626 | €12,558 | +€3,932 | +45.6% |
| Tangible fixed assets | 22/27 | €8,626 | €12,558 | +€3,932 | +45.6% |
| Plant, machinery and equipment | 23 | €806 | €2,032 | +€1,226 | +152.1% |
| Furniture and vehicles | 24 | €1,149 | €8,744 | +€7,595 | +660.8% |
| Leasing and similar rights | 25 | €6,670 | €1,781 | -€4,889 | -73.3% |
| Current assets | 29/58 | €160,963 | €216,978 | +€56,015 | +34.8% |
| Stocks and contracts in progress | 3 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Contracts in progress | 37 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Amounts receivable within one year | 40/41 | €61,833 | €21,966 | -€39,867 | -64.5% |
| Trade receivables | 40 | €48,502 | €15,342 | -€33,160 | -68.4% |
| Other amounts receivable | 41 | €13,330 | €6,624 | -€6,706 | -50.3% |
| Cash at bank and in hand | 54/58 | €87,982 | €154,117 | +€66,134 | +75.2% |
| Deferred charges and accrued income | 490/1 | €1,148 | €896 | -€253 | -22.0% |
| Total equity and liabilities | 10/49 | €169,589 | €229,536 | +€59,947 | +35.3% |
| Equity | 10/15 | €90,883 | €98,222 | +€7,339 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,283 | €79,622 | +€7,339 | +10.2% |
| Distributable reserves | 133 | €72,283 | €79,622 | +€7,339 | +10.2% |
| Amounts payable | 17/49 | €78,706 | €131,314 | +€52,608 | +66.8% |
| Amounts payable after more than one year | 17 | €1,672 | €0 | -€1,672 | -100.0% |
| Financial debts | 170/4 | €1,672 | €0 | -€1,672 | -100.0% |
| Amounts payable within one year | 42/48 | €77,034 | €131,277 | +€54,243 | +70.4% |
| Current portion of amounts payable after more than one year | 42 | €4,979 | €1,672 | -€3,307 | -66.4% |
| Trade debts | 44 | €60,442 | €21,573 | -€38,869 | -64.3% |
| Suppliers | 440/4 | €60,442 | €21,573 | -€38,869 | -64.3% |
| Taxes, remuneration and social security | 45 | €11,500 | €5,729 | -€5,772 | -50.2% |
| Taxes | 450/3 | €11,500 | €5,729 | -€5,772 | -50.2% |
| Other amounts payable | 47/48 | €113 | €102,304 | +€102,191 | +90683.1% |
| Accrued charges and deferred income | 492/3 | €0 | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,960 | €7,456 | +€1,496 | +25.1% |
| Other operating charges | 640/8 | €708 | €710 | +€2 | +0.3% |
| Gross operating margin | 9900 | €15,366 | €19,532 | +€4,165 | +27.1% |
| Operating profit (loss) | 9901 | €8,698 | €11,365 | +€2,667 | +30.7% |
| Financial income | 75/76B | €1,128 | €593 | -€534 | -47.4% |
| Recurring financial income | 75 | €1,128 | €593 | -€534 | -47.4% |
| Financial charges | 65/66B | €466 | €191 | -€275 | -59.0% |
| Recurring financial charges | 65 | €466 | €191 | -€275 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €9,360 | €11,768 | +€2,408 | +25.7% |
| Income taxes | 67/77 | €2,559 | €4,428 | +€1,869 | +73.0% |
| Profit (loss) for the period | 9904 | €6,801 | €7,339 | +€539 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,801 | €7,339 | +€539 | +7.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.