Beehave: 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.
Beehave
Largest movements
- Cash -€14,474
down €14,474 (-71.7%), from €20,192 to €5,718
mainly Investment in fixed assets (net) (-€9,546) and Receivables within one year (-€6,786)
- Receivables within one year +€6,786
up €6,786 (+56.9%), from €11,925 to €18,711
- Tangible fixed assets +€4,046
up €4,046 (+20.8%), from €19,452 to €23,498
of which Furniture and vehicles: +€8,821
- Profit (loss) carried forward -€6,733
down €6,733 (-3.7%), from -€179,945 to -€186,678
- Other debts +€5,000
up €5,000 (+2.5%), from €198,683 to €203,683
- Investment grants -€2,400
down €2,400 (-20.0%), from €12,000 to €9,600
- Gross operating margin +€6,790
up €6,790 (+85.7%), from -€7,920 to -€1,130
- Depreciation +€1,077
up €1,077 (+24.3%), from €4,423 to €5,500
- Other operating charges -€465
no longer reported in 2025 (was €465)
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 | €53,311 | €49,419 | -€3,892 | -7.3% |
| Fixed assets | 21/28 | €19,452 | €23,498 | +€4,046 | +20.8% |
| Tangible fixed assets | 22/27 | €19,452 | €23,498 | +€4,046 | +20.8% |
| Plant, machinery and equipment | 23 | €19,452 | €14,677 | -€4,775 | -24.5% |
| Furniture and vehicles | 24 | - | €8,821 | +€8,821 | |
| Current assets | 29/58 | €33,859 | €25,921 | -€7,938 | -23.4% |
| Stocks and contracts in progress | 3 | €1,741 | €1,491 | -€250 | -14.4% |
| Stocks | 30/36 | €1,741 | €1,491 | -€250 | -14.4% |
| Amounts receivable within one year | 40/41 | €11,925 | €18,711 | +€6,786 | +56.9% |
| Trade receivables | 40 | €11,925 | €18,711 | +€6,786 | +56.9% |
| Cash at bank and in hand | 54/58 | €20,192 | €5,718 | -€14,474 | -71.7% |
| Total equity and liabilities | 10/49 | €53,311 | €49,419 | -€3,892 | -7.3% |
| Equity | 10/15 | -€149,130 | -€158,263 | -€9,133 | -6.1% |
| Contributions | 10/11 | €18,815 | €18,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,945 | -€186,678 | -€6,733 | -3.7% |
| Investment grants | 15 | €12,000 | €9,600 | -€2,400 | -20.0% |
| Amounts payable | 17/49 | €202,441 | €207,682 | +€5,241 | +2.6% |
| Amounts payable within one year | 42/48 | €202,441 | €207,682 | +€5,241 | +2.6% |
| Trade debts | 44 | €3,226 | €3,278 | +€52 | +1.6% |
| Suppliers | 440/4 | €3,226 | €3,278 | +€52 | +1.6% |
| Taxes, remuneration and social security | 45 | €532 | €721 | +€189 | +35.6% |
| Taxes | 450/3 | €532 | €721 | +€189 | +35.6% |
| Other amounts payable | 47/48 | €198,683 | €203,683 | +€5,000 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,423 | €5,500 | +€1,077 | +24.3% |
| Other operating charges | 640/8 | €465 | - | -€465 | |
| Gross operating margin | 9900 | -€7,920 | -€1,130 | +€6,790 | +85.7% |
| Operating profit (loss) | 9901 | -€12,808 | -€6,630 | +€6,178 | +48.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €182 | €105 | -€77 | -42.3% |
| Recurring financial charges | 65 | €182 | €105 | -€77 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,990 | -€6,733 | +€6,256 | +48.2% |
| Profit (loss) for the period | 9904 | -€12,990 | -€6,733 | +€6,256 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,990 | -€6,733 | +€6,256 | +48.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.