BEESNEO: 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.
BEESNEO
Largest movements
- Tangible fixed assets -€67,342
down €67,342 (-3.3%), from €2.0m to €2.0m
of which Land and buildings: -€62,204
- Cash +€59,926
up €59,926 (+28.9%), from €207,238 to €267,164
mainly Net result for the year (+€113,799) and Depreciation (+€71,564)
- Debts after one year -€130,621
down €130,621 (-7.2%), from €1.8m to €1.7m
of which Financial debts: -€85,938
- Profit (loss) carried forward +€113,799
up €113,799 (+34.1%), from €333,972 to €447,771
- Gross operating margin -€26,586
down €26,586 (-8.7%), from €303,875 to €277,289
- Taxes -€5,014
down €5,014 (-10.9%), from €45,878 to €40,864
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,294,149 | €2,282,121 | -€12,028 | -0.5% |
| Fixed assets | 21/28 | €2,031,503 | €1,964,161 | -€67,342 | -3.3% |
| Tangible fixed assets | 22/27 | €2,026,503 | €1,959,161 | -€67,342 | -3.3% |
| Land and buildings | 22 | €2,020,581 | €1,958,377 | -€62,204 | -3.1% |
| Furniture and vehicles | 24 | €5,922 | €784 | -€5,138 | -86.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €262,646 | €317,960 | +€55,314 | +21.1% |
| Amounts receivable within one year | 40/41 | €21,575 | €16,622 | -€4,953 | -23.0% |
| Trade receivables | 40 | €16,940 | €16,093 | -€847 | -5.0% |
| Other amounts receivable | 41 | €4,635 | €529 | -€4,106 | -88.6% |
| Current investments | 50/53 | €33,833 | €34,174 | +€341 | +1.0% |
| Cash at bank and in hand | 54/58 | €207,238 | €267,164 | +€59,926 | +28.9% |
| Total equity and liabilities | 10/49 | €2,294,149 | €2,282,121 | -€12,028 | -0.5% |
| Equity | 10/15 | €354,432 | €468,231 | +€113,799 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €333,972 | €447,771 | +€113,799 | +34.1% |
| Amounts payable | 17/49 | €1,939,717 | €1,813,890 | -€125,827 | -6.5% |
| Amounts payable after more than one year | 17 | €1,823,035 | €1,692,414 | -€130,621 | -7.2% |
| Financial debts | 170/4 | €1,542,511 | €1,456,573 | -€85,938 | -5.6% |
| Other amounts payable | 178/9 | €280,524 | €235,841 | -€44,683 | -15.9% |
| Amounts payable within one year | 42/48 | €113,894 | €121,126 | +€7,232 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €95,661 | €97,375 | +€1,714 | +1.8% |
| Trade debts | 44 | €4,140 | €3,634 | -€506 | -12.2% |
| Suppliers | 440/4 | €4,140 | €3,634 | -€506 | -12.2% |
| Taxes, remuneration and social security | 45 | €12,333 | €17,137 | +€4,804 | +39.0% |
| Taxes | 450/3 | €11,333 | €16,137 | +€4,804 | +42.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,760 | €2,980 | +€1,220 | +69.3% |
| Accrued charges and deferred income | 492/3 | €2,788 | €350 | -€2,438 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,628 | €71,564 | -€64 | -0.1% |
| Other operating charges | 640/8 | €17,390 | €18,739 | +€1,349 | +7.8% |
| Gross operating margin | 9900 | €303,875 | €277,289 | -€26,586 | -8.7% |
| Operating profit (loss) | 9901 | €214,857 | €186,986 | -€27,871 | -13.0% |
| Financial income | 75/76B | €219 | €599 | +€380 | +173.5% |
| Recurring financial income | 75 | €219 | €599 | +€380 | +173.5% |
| Financial charges | 65/66B | €34,645 | €32,922 | -€1,723 | -5.0% |
| Recurring financial charges | 65 | €34,645 | €32,922 | -€1,723 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €180,431 | €154,663 | -€25,768 | -14.3% |
| Income taxes | 67/77 | €45,878 | €40,864 | -€5,014 | -10.9% |
| Profit (loss) for the period | 9904 | €134,553 | €113,799 | -€20,754 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €134,553 | €113,799 | -€20,754 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.