BEELIE: 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.
BEELIE
Largest movements
- Tangible fixed assets -€62,158
down €62,158 (-6.6%), from €938,591 to €876,433
of which Land and buildings: -€61,387
- Cash +€15,327
up €15,327 (+29.8%), from €51,473 to €66,799
mainly Depreciation (+€62,158)
- Debts after one year -€34,667
down €34,667 (-4.1%), from €850,334 to €815,668
- Gross operating margin -€20,305
down €20,305 (-20.8%), from €97,680 to €77,375
- Financial charges -€4,063
down €4,063 (-29.6%), from €13,715 to €9,652
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 | €991,752 | €944,989 | -€46,763 | -4.7% |
| Fixed assets | 21/28 | €938,591 | €876,433 | -€62,158 | -6.6% |
| Tangible fixed assets | 22/27 | €938,591 | €876,433 | -€62,158 | -6.6% |
| Land and buildings | 22 | €936,920 | €875,533 | -€61,387 | -6.6% |
| Plant, machinery and equipment | 23 | €1,671 | €900 | -€771 | -46.1% |
| Current assets | 29/58 | €53,161 | €68,556 | +€15,395 | +29.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €51,473 | €66,799 | +€15,327 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,689 | €1,757 | +€68 | +4.1% |
| Total equity and liabilities | 10/49 | €991,752 | €944,989 | -€46,763 | -4.7% |
| Equity | 10/15 | €67,261 | €62,831 | -€4,431 | -6.6% |
| Contributions | 10/11 | €85,772 | €85,772 | = | 0.0% |
| Reserves | 13 | €10,774 | €10,774 | = | 0.0% |
| Distributable reserves | 133 | €10,774 | €10,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,284 | -€33,715 | -€4,431 | -15.1% |
| Amounts payable | 17/49 | €924,491 | €882,158 | -€42,332 | -4.6% |
| Amounts payable after more than one year | 17 | €850,334 | €815,668 | -€34,667 | -4.1% |
| Financial debts | 170/4 | €850,334 | €815,668 | -€34,667 | -4.1% |
| Amounts payable within one year | 42/48 | €74,156 | €66,490 | -€7,666 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €34,667 | €34,667 | = | 0.0% |
| Trade debts | 44 | €2,445 | €1,790 | -€655 | -26.8% |
| Suppliers | 440/4 | €2,445 | €1,790 | -€655 | -26.8% |
| Taxes, remuneration and social security | 45 | €6,069 | €5,276 | -€793 | -13.1% |
| Taxes | 450/3 | €6,069 | €5,276 | -€793 | -13.1% |
| Other amounts payable | 47/48 | €30,976 | €24,758 | -€6,218 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,816 | €62,158 | +€341 | +0.6% |
| Other operating charges | 640/8 | €9,092 | €9,793 | +€701 | +7.7% |
| Gross operating margin | 9900 | €97,680 | €77,375 | -€20,305 | -20.8% |
| Operating profit (loss) | 9901 | €26,771 | €5,424 | -€21,347 | -79.7% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €13,715 | €9,652 | -€4,063 | -29.6% |
| Recurring financial charges | 65 | €13,715 | €9,652 | -€4,063 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €13,071 | -€4,228 | -€17,299 | |
| Income taxes | 67/77 | €246 | €203 | -€43 | -17.5% |
| Profit (loss) for the period | 9904 | €12,825 | -€4,431 | -€17,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,825 | -€4,431 | -€17,256 |
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 24 October 2026 via checked.be.