BeeOdiversity: 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.
BeeOdiversity
Largest movements
- Intangible fixed assets +€1.1m
up €1.1m (+46.8%), from €2.2m to €3.3m
- Receivables within one year -€461,314
down €461,314 (-39.9%), from €1.2m to €694,169
of which Trade receivables: -€461,944
- Cash -€146,590
down €146,590 (-10.8%), from €1.4m to €1.2m
mainly Investment in fixed assets (net) (-€1.6m) and Accrued charges and deferred income (-€878,127)
- Accrued charges and deferred income -€878,127
down €878,127 (-51.5%), from €1.7m to €826,219
- Investment grants +€831,328
up €831,328 (+68.9%), from €1.2m to €2.0m
- Reserves +€346,945
up €346,945 (+34.5%), from €1.0m to €1.4m
- Provisions +€266,704
up €266,704 (+67.8%), from €393,655 to €660,358
- Other debts -€69,970
down €69,970 (-71.5%), from €97,861 to €27,891
- Gross operating margin +€352,439
up €352,439 (+25.1%), from €1.4m to €1.8m
- Depreciation +€309,429
up €309,429 (+123%), from €251,629 to €561,057
- Staff costs +€253,730
up €253,730 (+28.0%), from €905,016 to €1.2m
- Financial income +€172,918
up €172,918 (+151%), from €114,802 to €287,720
- Taxes -€41,270
down €41,270 (-68.9%), from €59,939 to €18,669
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 | €5,038,242 | €5,467,587 | +€429,345 | +8.5% |
| Fixed assets | 21/28 | €2,317,100 | €3,358,750 | +€1.0m | +45.0% |
| Intangible fixed assets | 21 | €2,245,840 | €3,296,410 | +€1.1m | +46.8% |
| Tangible fixed assets | 22/27 | €64,491 | €56,766 | -€7,725 | -12.0% |
| Plant, machinery and equipment | 23 | €22,163 | €16,759 | -€5,405 | -24.4% |
| Furniture and vehicles | 24 | €42,328 | €40,007 | -€2,321 | -5.5% |
| Financial fixed assets | 28 | €6,769 | €5,574 | -€1,195 | -17.7% |
| Current assets | 29/58 | €2,721,142 | €2,108,837 | -€612,304 | -22.5% |
| Stocks and contracts in progress | 3 | €13,909 | €12,816 | -€1,094 | -7.9% |
| Stocks | 30/36 | €13,909 | €12,816 | -€1,094 | -7.9% |
| Amounts receivable within one year | 40/41 | €1,155,483 | €694,169 | -€461,314 | -39.9% |
| Trade receivables | 40 | €1,077,137 | €615,193 | -€461,944 | -42.9% |
| Other amounts receivable | 41 | €78,346 | €78,976 | +€630 | +0.8% |
| Cash at bank and in hand | 54/58 | €1,355,500 | €1,208,910 | -€146,590 | -10.8% |
| Deferred charges and accrued income | 490/1 | €196,250 | €192,943 | -€3,307 | -1.7% |
| Total equity and liabilities | 10/49 | €5,038,242 | €5,467,587 | +€429,345 | +8.5% |
| Equity | 10/15 | €2,240,859 | €3,419,132 | +€1.2m | +52.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,004,304 | €1,351,249 | +€346,945 | +34.5% |
| Distributable reserves | 133 | €1,004,304 | €1,351,249 | +€346,945 | +34.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €1,206,555 | €2,037,882 | +€831,328 | +68.9% |
| Provisions and deferred taxes | 16 | €393,655 | €660,358 | +€266,704 | +67.8% |
| Deferred taxes | 168 | €393,655 | €660,358 | +€266,704 | +67.8% |
| Amounts payable | 17/49 | €2,403,728 | €1,388,097 | -€1.0m | -42.3% |
| Amounts payable after more than one year | 17 | €37,142 | €28,566 | -€8,576 | -23.1% |
| Financial debts | 170/4 | €37,142 | €28,566 | -€8,576 | -23.1% |
| Amounts payable within one year | 42/48 | €662,241 | €533,312 | -€128,928 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €23,621 | €39,154 | +€15,533 | +65.8% |
| Financial debts | 43 | €36,409 | €18,714 | -€17,695 | -48.6% |
| Credit institutions | 430/8 | €36,409 | €18,714 | -€17,695 | -48.6% |
| Trade debts | 44 | €380,631 | €326,746 | -€53,885 | -14.2% |
| Suppliers | 440/4 | €380,631 | €326,746 | -€53,885 | -14.2% |
| Advances received on contracts in progress | 46 | - | €1,375 | +€1,375 | |
| Taxes, remuneration and social security | 45 | €123,719 | €119,432 | -€4,287 | -3.5% |
| Taxes | 450/3 | €38,647 | €10,810 | -€27,837 | -72.0% |
| Remuneration and social security | 454/9 | €85,072 | €108,622 | +€23,550 | +27.7% |
| Other amounts payable | 47/48 | €97,861 | €27,891 | -€69,970 | -71.5% |
| Accrued charges and deferred income | 492/3 | €1,704,346 | €826,219 | -€878,127 | -51.5% |
| Non-recurring operating income | 76A | €1,318 | €10,232 | +€8,913 | +676% |
| Remuneration, social security and pensions | 62 | €905,016 | €1,158,746 | +€253,730 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,629 | €561,057 | +€309,429 | +123% |
| Other operating charges | 640/8 | €2,450 | €3,977 | +€1,527 | +62.3% |
| Non-recurring operating charges | 66A | €734 | €14,201 | +€13,467 | +1,834% |
| Gross operating margin | 9900 | €1,401,426 | €1,753,865 | +€352,439 | +25.1% |
| Operating profit (loss) | 9901 | €241,596 | €15,883 | -€225,713 | -93.4% |
| Financial income | 75/76B | €114,802 | €287,720 | +€172,918 | +151% |
| Recurring financial income | 75 | €114,802 | €287,720 | +€172,918 | +151% |
| Financial charges | 65/66B | €15,439 | €22,644 | +€7,205 | +46.7% |
| Recurring financial charges | 65 | €15,439 | €22,644 | +€7,205 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €340,959 | €280,959 | -€60,000 | -17.6% |
| Transfer from deferred taxes | 780 | €28,530 | €84,655 | +€56,125 | +197% |
| Income taxes | 67/77 | €59,939 | €18,669 | -€41,270 | -68.9% |
| Profit (loss) for the period | 9904 | €309,550 | €346,945 | +€37,395 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €309,550 | €346,945 | +€37,395 | +12.1% |
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 14 October 2026 via checked.be.