BeeDev: 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.
BeeDev
Largest movements
- Cash +€17,024
up €17,024 (+98.6%), from €17,268 to €34,292
mainly Net result for the year (+€16,527) and Receivables within one year (+€3,451)
- Receivables within one year -€3,451
down €3,451 (-35.0%), from €9,866 to €6,415
of which Trade receivables: -€3,176
- Tangible fixed assets -€894
down €894 (-40.5%), from €2,209 to €1,315
- Deferred charges and accrued income +€693
up €693 (+597.7%), from €116 to €809
- Profit (loss) carried forward +€15,694
up €15,694 (+91.7%), from €17,115 to €32,809
- Tax, wage and social debts -€2,434
down €2,434 (-32.8%), from €7,425 to €4,991
- Gross operating margin -€986
down €986 (-4.2%), from €23,462 to €22,477
- Depreciation +€420
up €420 (+88.7%), from €474 to €894
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 | €29,459 | €42,830 | +€13,371 | +45.4% |
| Fixed assets | 21/28 | €2,209 | €1,315 | -€894 | -40.5% |
| Tangible fixed assets | 22/27 | €2,209 | €1,315 | -€894 | -40.5% |
| Furniture and vehicles | 24 | €2,209 | €1,315 | -€894 | -40.5% |
| Current assets | 29/58 | €27,250 | €41,516 | +€14,266 | +52.4% |
| Amounts receivable within one year | 40/41 | €9,866 | €6,415 | -€3,451 | -35.0% |
| Trade receivables | 40 | €8,984 | €5,808 | -€3,176 | -35.4% |
| Other amounts receivable | 41 | €882 | €607 | -€275 | -31.2% |
| Cash at bank and in hand | 54/58 | €17,268 | €34,292 | +€17,024 | +98.6% |
| Deferred charges and accrued income | 490/1 | €116 | €809 | +€693 | +597.7% |
| Total equity and liabilities | 10/49 | €29,459 | €42,830 | +€13,371 | +45.4% |
| Equity | 10/15 | €20,615 | €36,309 | +€15,694 | +76.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,115 | €32,809 | +€15,694 | +91.7% |
| Amounts payable | 17/49 | €8,844 | €6,522 | -€2,322 | -26.3% |
| Amounts payable within one year | 42/48 | €8,844 | €6,522 | -€2,322 | -26.3% |
| Trade debts | 44 | €516 | €653 | +€137 | +26.6% |
| Suppliers | 440/4 | €516 | €653 | +€137 | +26.6% |
| Taxes, remuneration and social security | 45 | €7,425 | €4,991 | -€2,434 | -32.8% |
| Taxes | 450/3 | €7,425 | €4,991 | -€2,434 | -32.8% |
| Other amounts payable | 47/48 | €903 | €877 | -€26 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474 | €894 | +€420 | +88.7% |
| Other operating charges | 640/8 | €50 | €173 | +€123 | +246.8% |
| Gross operating margin | 9900 | €23,462 | €22,477 | -€986 | -4.2% |
| Operating profit (loss) | 9901 | €22,939 | €21,409 | -€1,529 | -6.7% |
| Financial income | 75/76B | €11 | €42 | +€31 | +292.3% |
| Recurring financial income | 75 | €11 | €42 | +€31 | +292.3% |
| Financial charges | 65/66B | €57 | €112 | +€54 | +95.3% |
| Recurring financial charges | 65 | €57 | €112 | +€54 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €22,892 | €21,339 | -€1,553 | -6.8% |
| Income taxes | 67/77 | €4,918 | €4,813 | -€105 | -2.1% |
| Profit (loss) for the period | 9904 | €17,974 | €16,527 | -€1,447 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,974 | €16,527 | -€1,447 | -8.1% |
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 3 October 2026 via checked.be.