Beehive: 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.
Beehive
Largest movements
- Receivables within one year +€43,810
up €43,810 (+736.1%), from €5,952 to €49,762
of which Trade receivables: +€26,190
- Stocks and contracts -€9,513
no longer reported in 2025 (was €9,513)
- Cash +€2,003
up €2,003 (+2094.5%), from €96 to €2,098
mainly Trade debts (+€17,934) and Net result for the year (+€14,011)
- Deferred charges and accrued income +€1,862
up €1,862 (+4186.1%), from €44 to €1,906
- Tangible fixed assets +€1,688
new in 2025: €1,688
- Trade debts +€17,934
up €17,934 (+1032.5%), from €1,737 to €19,671
- Profit (loss) carried forward +€14,011
up €14,011, from -€13,330 to €681
- Tax, wage and social debts +€10,542
new in 2025: €10,542
of which Remuneration and social security: +€8,888
- Other debts -€2,637
down €2,637 (-60.9%), from €4,334 to €1,696
- Gross operating margin +€100,795
up €100,795, from -€628 to €100,167
- Staff costs +€81,787
new in 2025: €81,787
- Financial charges +€1,805
up €1,805 (+721.7%), from €250 to €2,055
- Taxes +€1,654
new in 2025: €1,654
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 | €15,605 | €55,455 | +€39,850 | +255.4% |
| Fixed assets | 21/28 | - | €1,688 | +€1,688 | |
| Tangible fixed assets | 22/27 | - | €1,688 | +€1,688 | |
| Plant, machinery and equipment | 23 | - | €1,688 | +€1,688 | |
| Current assets | 29/58 | €15,605 | €53,767 | +€38,162 | +244.5% |
| Stocks and contracts in progress | 3 | €9,513 | - | -€9,513 | |
| Stocks | 30/36 | €9,513 | - | -€9,513 | |
| Amounts receivable within one year | 40/41 | €5,952 | €49,762 | +€43,810 | +736.1% |
| Trade receivables | 40 | €4,044 | €30,234 | +€26,190 | +647.6% |
| Other amounts receivable | 41 | €1,908 | €19,528 | +€17,621 | +923.7% |
| Cash at bank and in hand | 54/58 | €96 | €2,098 | +€2,003 | +2094.5% |
| Deferred charges and accrued income | 490/1 | €44 | €1,906 | +€1,862 | +4186.1% |
| Total equity and liabilities | 10/49 | €15,605 | €55,455 | +€39,850 | +255.4% |
| Equity | 10/15 | €9,535 | €23,546 | +€14,011 | +146.9% |
| Contributions | 10/11 | €22,864 | €22,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,330 | €681 | +€14,011 | |
| Amounts payable | 17/49 | €6,071 | €31,910 | +€25,839 | +425.6% |
| Amounts payable within one year | 42/48 | €6,071 | €31,910 | +€25,839 | +425.6% |
| Trade debts | 44 | €1,737 | €19,671 | +€17,934 | +1032.5% |
| Suppliers | 440/4 | €1,737 | €19,671 | +€17,934 | +1032.5% |
| Taxes, remuneration and social security | 45 | - | €10,542 | +€10,542 | |
| Taxes | 450/3 | - | €1,654 | +€1,654 | |
| Remuneration and social security | 454/9 | - | €8,888 | +€8,888 | |
| Other amounts payable | 47/48 | €4,334 | €1,696 | -€2,637 | -60.9% |
| Remuneration, social security and pensions | 62 | - | €81,787 | +€81,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €104 | +€104 | |
| Other operating charges | 640/8 | €176 | €629 | +€453 | +257.3% |
| Gross operating margin | 9900 | -€628 | €100,167 | +€100,795 | |
| Operating profit (loss) | 9901 | -€804 | €17,647 | +€18,451 | |
| Financial income | 75/76B | €39 | €72 | +€34 | +86.9% |
| Recurring financial income | 75 | €39 | €72 | +€34 | +86.9% |
| Financial charges | 65/66B | €250 | €2,055 | +€1,805 | +721.7% |
| Recurring financial charges | 65 | €250 | €2,055 | +€1,805 | +721.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,016 | €15,665 | +€16,680 | |
| Income taxes | 67/77 | - | €1,654 | +€1,654 | |
| Profit (loss) for the period | 9904 | -€1,016 | €14,011 | +€15,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,016 | €14,011 | +€15,027 |
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 8 October 2026 via checked.be.