BeeM: 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.
BeeM
Largest movements
- Cash -€60,375
down €60,375 (-41.2%), from €146,449 to €86,074
mainly Investment in fixed assets (net) (-€30,068) and Net result for the year (-€20,745)
- Tangible fixed assets +€26,327
up €26,327 (+393.8%), from €6,685 to €33,012
of which Furniture and vehicles: +€27,205
- Receivables within one year +€3,534
up €3,534 (+178.7%), from €1,978 to €5,512
of which Trade receivables: +€2,177
- Profit (loss) carried forward -€20,745
down €20,745 (-76.4%), from €27,141 to €6,396
- Other debts -€4,421
down €4,421 (-44.2%), from €10,000 to €5,579
- Trade debts -€3,335
down €3,335 (-73.9%), from €4,513 to €1,178
- Gross operating margin -€37,715
down €37,715, from €19,823 to -€17,892
- Taxes -€5,709
down €5,709 (-96.1%), from €5,942 to €233
- Financial income -€1,474
down €1,474 (-44.4%), from €3,318 to €1,844
- Other operating charges -€548
down €548 (-46.4%), from €1,180 to €632
- Depreciation +€273
up €273 (+7.9%), from €3,468 to €3,741
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 | €162,373 | €133,185 | -€29,188 | -18.0% |
| Fixed assets | 21/28 | €6,685 | €33,012 | +€26,327 | +393.8% |
| Tangible fixed assets | 22/27 | €6,685 | €33,012 | +€26,327 | +393.8% |
| Plant, machinery and equipment | 23 | €4,433 | €3,555 | -€878 | -19.8% |
| Furniture and vehicles | 24 | €2,252 | €29,457 | +€27,205 | +1208.0% |
| Current assets | 29/58 | €155,688 | €100,173 | -€55,515 | -35.7% |
| Amounts receivable within one year | 40/41 | €1,978 | €5,512 | +€3,534 | +178.7% |
| Trade receivables | 40 | - | €2,177 | +€2,177 | |
| Other amounts receivable | 41 | €1,978 | €3,335 | +€1,357 | +68.6% |
| Cash at bank and in hand | 54/58 | €146,449 | €86,074 | -€60,375 | -41.2% |
| Deferred charges and accrued income | 490/1 | €7,261 | €8,587 | +€1,326 | +18.3% |
| Total equity and liabilities | 10/49 | €162,373 | €133,185 | -€29,188 | -18.0% |
| Equity | 10/15 | €145,851 | €125,106 | -€20,745 | -14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,510 | €112,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,350 | €8,350 | = | 0.0% |
| Distributable reserves | 133 | €102,300 | €102,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,141 | €6,396 | -€20,745 | -76.4% |
| Amounts payable | 17/49 | €16,522 | €8,079 | -€8,443 | -51.1% |
| Amounts payable within one year | 42/48 | €15,753 | €6,757 | -€8,996 | -57.1% |
| Trade debts | 44 | €4,513 | €1,178 | -€3,335 | -73.9% |
| Suppliers | 440/4 | €4,513 | €1,178 | -€3,335 | -73.9% |
| Taxes, remuneration and social security | 45 | €1,240 | - | -€1,240 | |
| Taxes | 450/3 | €1,240 | - | -€1,240 | |
| Other amounts payable | 47/48 | €10,000 | €5,579 | -€4,421 | -44.2% |
| Accrued charges and deferred income | 492/3 | €769 | €1,322 | +€553 | +71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,468 | €3,741 | +€273 | +7.9% |
| Other operating charges | 640/8 | €1,180 | €632 | -€548 | -46.4% |
| Gross operating margin | 9900 | €19,823 | -€17,892 | -€37,715 | |
| Operating profit (loss) | 9901 | €15,175 | -€22,265 | -€37,440 | |
| Financial income | 75/76B | €3,318 | €1,844 | -€1,474 | -44.4% |
| Recurring financial income | 75 | €3,318 | €1,844 | -€1,474 | -44.4% |
| Financial charges | 65/66B | €91 | €91 | = | 0.0% |
| Recurring financial charges | 65 | €91 | €91 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,402 | -€20,512 | -€38,914 | |
| Income taxes | 67/77 | €5,942 | €233 | -€5,709 | -96.1% |
| Profit (loss) for the period | 9904 | €12,460 | -€20,745 | -€33,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,460 | -€20,745 | -€33,205 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.