BEELAB: 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.
BEELAB
Largest movements
- Cash -€4,674
down €4,674 (-31.3%), from €14,955 to €10,280
mainly Stocks and contracts (-€4,319) and Trade debts (-€1,946)
- Stocks and contracts +€4,319
up €4,319 (+73.4%), from €5,888 to €10,207
- Tangible fixed assets -€410
down €410 (-54.8%), from €749 to €339
- Profit (loss) carried forward +€2,040
up €2,040 (+6.6%), from -€30,742 to -€28,702
- Trade debts -€1,946
down €1,946 (-78.7%), from €2,473 to €528
- Other debts -€1,127
down €1,127 (-15.8%), from €7,127 to €6,000
- Tax, wage and social debts +€233
new in 2022: €233
- Gross operating margin +€6,552
up €6,552, from -€2,336 to €4,217
- Other operating charges -€894
down €894 (-85.6%), from €1,045 to €151
- Financial charges +€280
up €280 (+20.9%), from €1,336 to €1,615
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,458 | €21,658 | -€800 | -3.6% |
| Fixed assets | 21/28 | €749 | €339 | -€410 | -54.8% |
| Tangible fixed assets | 22/27 | €749 | €339 | -€410 | -54.8% |
| Plant, machinery and equipment | 23 | €749 | €339 | -€410 | -54.8% |
| Current assets | 29/58 | €21,709 | €21,320 | -€390 | -1.8% |
| Stocks and contracts in progress | 3 | €5,888 | €10,207 | +€4,319 | +73.4% |
| Stocks | 30/36 | €5,888 | €10,207 | +€4,319 | +73.4% |
| Amounts receivable within one year | 40/41 | €867 | €832 | -€34 | -4.0% |
| Trade receivables | 40 | €479 | €244 | -€234 | -49.0% |
| Other amounts receivable | 41 | €388 | €588 | +€200 | +51.6% |
| Cash at bank and in hand | 54/58 | €14,955 | €10,280 | -€4,674 | -31.3% |
| Total equity and liabilities | 10/49 | €22,458 | €21,658 | -€800 | -3.6% |
| Equity | 10/15 | -€12,142 | -€10,102 | +€2,040 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,742 | -€28,702 | +€2,040 | +6.6% |
| Amounts payable | 17/49 | €34,600 | €31,760 | -€2,840 | -8.2% |
| Amounts payable within one year | 42/48 | €34,600 | €31,760 | -€2,840 | -8.2% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,473 | €528 | -€1,946 | -78.7% |
| Suppliers | 440/4 | €2,473 | €528 | -€1,946 | -78.7% |
| Taxes, remuneration and social security | 45 | - | €233 | +€233 | |
| Taxes | 450/3 | - | €233 | +€233 | |
| Other amounts payable | 47/48 | €7,127 | €6,000 | -€1,127 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €410 | = | 0.0% |
| Other operating charges | 640/8 | €1,045 | €151 | -€894 | -85.6% |
| Gross operating margin | 9900 | -€2,336 | €4,217 | +€6,552 | |
| Operating profit (loss) | 9901 | -€3,791 | €3,655 | +€7,446 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,336 | €1,615 | +€280 | +20.9% |
| Recurring financial charges | 65 | €1,336 | €1,615 | +€280 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,126 | €2,040 | +€7,166 | |
| Profit (loss) for the period | 9904 | -€5,126 | €2,040 | +€7,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,126 | €2,040 | +€7,166 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.