Beehived media: 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.
Beehived media
Largest movements
- Receivables within one year +€13,254
up €13,254 (+27.4%), from €48,290 to €61,545
of which Trade receivables: +€7,106
- Cash +€5,590
up €5,590 (+6.2%), from €89,834 to €95,424
mainly Other debts (+€40,480) and Net result for the year (+€16,881)
- Other debts +€40,480
new in 2025: €40,480
- Reserves -€23,599
down €23,599 (-31.2%), from €75,631 to €52,031
of which Distributable reserves: -€23,599
- Trade debts +€8,392
up €8,392 (+14.0%), from €59,834 to €68,226
- Current portion of long-term debt -€4,457
down €4,457 (-91.8%), from €4,853 to €396
- Staff costs -€13,111
down €13,111 (-100%), from €13,111 to €0
- Gross operating margin -€4,417
down €4,417 (-11.9%), from €36,984 to €32,567
- Taxes +€3,116
up €3,116 (+64.7%), from €4,817 to €7,932
- Depreciation -€1,090
down €1,090 (-13.5%), from €8,060 to €6,970
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.
Derived cash bridge
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 | €150,244 | €169,489 | +€19,245 | +12.8% |
| Fixed assets | 21/28 | €10,585 | €11,025 | +€440 | +4.2% |
| Intangible fixed assets | 21 | €1,346 | €547 | -€798 | -59.3% |
| Tangible fixed assets | 22/27 | €9,240 | €10,478 | +€1,239 | +13.4% |
| Plant, machinery and equipment | 23 | €6,023 | €7,652 | +€1,629 | +27.0% |
| Other tangible fixed assets | 26 | €3,217 | €2,826 | -€390 | -12.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €139,659 | €158,464 | +€18,805 | +13.5% |
| Amounts receivable within one year | 40/41 | €48,290 | €61,545 | +€13,254 | +27.4% |
| Trade receivables | 40 | €46,100 | €53,207 | +€7,106 | +15.4% |
| Other amounts receivable | 41 | €2,190 | €8,338 | +€6,148 | +281% |
| Cash at bank and in hand | 54/58 | €89,834 | €95,424 | +€5,590 | +6.2% |
| Deferred charges and accrued income | 490/1 | €1,534 | €1,495 | -€40 | -2.6% |
| Total equity and liabilities | 10/49 | €150,244 | €169,489 | +€19,245 | +12.8% |
| Equity | 10/15 | €82,298 | €58,698 | -€23,599 | -28.7% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €75,631 | €52,031 | -€23,599 | -31.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €73,631 | €50,031 | -€23,599 | -32.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €67,947 | €110,791 | +€42,844 | +63.1% |
| Amounts payable after more than one year | 17 | €396 | €0 | -€396 | -100% |
| Financial debts | 170/4 | €396 | €0 | -€396 | -100% |
| Amounts payable within one year | 42/48 | €67,550 | €110,791 | +€43,240 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €4,853 | €396 | -€4,457 | -91.8% |
| Trade debts | 44 | €59,834 | €68,226 | +€8,392 | +14.0% |
| Suppliers | 440/4 | €59,834 | €68,226 | +€8,392 | +14.0% |
| Taxes, remuneration and social security | 45 | €2,863 | €1,688 | -€1,175 | -41.0% |
| Taxes | 450/3 | €2,863 | €1,688 | -€1,175 | -41.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €40,480 | +€40,480 | |
| Remuneration, social security and pensions | 62 | €13,111 | €0 | -€13,111 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,060 | €6,970 | -€1,090 | -13.5% |
| Other operating charges | 640/8 | €627 | €589 | -€39 | -6.2% |
| Gross operating margin | 9900 | €36,984 | €32,567 | -€4,417 | -11.9% |
| Operating profit (loss) | 9901 | €15,185 | €25,009 | +€9,823 | +64.7% |
| Financial income | 75/76B | €0 | €28 | +€28 | +47,083% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +47,083% |
| Financial charges | 65/66B | €303 | €223 | -€80 | -26.4% |
| Recurring financial charges | 65 | €303 | €223 | -€80 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €14,882 | €24,814 | +€9,931 | +66.7% |
| Income taxes | 67/77 | €4,817 | €7,932 | +€3,116 | +64.7% |
| Profit (loss) for the period | 9904 | €10,066 | €16,881 | +€6,816 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,066 | €16,881 | +€6,816 | +67.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.