Beelise: 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.
Beelise
Largest movements
- Current investments +€200,000
up €200,000 (+333.3%), from €60,000 to €260,000
- Cash -€31,376
down €31,376 (-28.2%), from €111,450 to €80,073
mainly Current investments (-€200,000) and Trade debts (-€3,083)
- Reserves +€155,689
up €155,689 (+130.5%), from €119,282 to €274,971
- Tax, wage and social debts +€15,267
up €15,267 (+32.8%), from €46,569 to €61,835
- Gross operating margin +€49,244
up €49,244 (+31.6%), from €155,882 to €205,125
- Taxes +€12,568
up €12,568 (+35.9%), from €35,037 to €47,606
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 | €173,259 | €341,137 | +€167,878 | +96.9% |
| Fixed assets | 21/28 | €1,810 | €1,064 | -€745 | -41.2% |
| Tangible fixed assets | 22/27 | €1,810 | €1,064 | -€745 | -41.2% |
| Furniture and vehicles | 24 | €1,810 | €1,064 | -€745 | -41.2% |
| Current assets | 29/58 | €171,450 | €340,073 | +€168,624 | +98.4% |
| Current investments | 50/53 | €60,000 | €260,000 | +€200,000 | +333.3% |
| Cash at bank and in hand | 54/58 | €111,450 | €80,073 | -€31,376 | -28.2% |
| Total equity and liabilities | 10/49 | €173,259 | €341,137 | +€167,878 | +96.9% |
| Equity | 10/15 | €121,782 | €277,471 | +€155,689 | +127.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €119,282 | €274,971 | +€155,689 | +130.5% |
| Distributable reserves | 133 | €119,282 | €274,971 | +€155,689 | +130.5% |
| Amounts payable | 17/49 | €51,478 | €63,667 | +€12,189 | +23.7% |
| Amounts payable within one year | 42/48 | €51,478 | €63,667 | +€12,189 | +23.7% |
| Trade debts | 44 | €3,656 | €573 | -€3,083 | -84.3% |
| Suppliers | 440/4 | €3,656 | €573 | -€3,083 | -84.3% |
| Taxes, remuneration and social security | 45 | €46,569 | €61,835 | +€15,267 | +32.8% |
| Taxes | 450/3 | €46,569 | €61,835 | +€15,267 | +32.8% |
| Other amounts payable | 47/48 | €1,253 | €1,258 | +€5 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €745 | +€319 | +74.7% |
| Other operating charges | 640/8 | €239 | €206 | -€33 | -13.7% |
| Gross operating margin | 9900 | €155,882 | €205,125 | +€49,244 | +31.6% |
| Operating profit (loss) | 9901 | €155,216 | €204,173 | +€48,958 | +31.5% |
| Financial charges | 65/66B | €64 | €45 | -€18 | -28.5% |
| Recurring financial charges | 65 | €64 | €45 | -€18 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €155,152 | €204,128 | +€48,976 | +31.6% |
| Income taxes | 67/77 | €35,037 | €47,606 | +€12,568 | +35.9% |
| Profit (loss) for the period | 9904 | €120,115 | €156,522 | +€36,408 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €120,115 | €156,522 | +€36,408 | +30.3% |
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 7 October 2026 via checked.be.