BEESTJE: 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.
BEESTJE
Largest movements
- Tangible fixed assets +€9,831
up €9,831 (+39.7%), from €24,748 to €34,579
of which Furniture and vehicles: +€10,251
- Cash -€4,501
down €4,501 (-30.7%), from €14,636 to €10,136
mainly Investment in fixed assets (net) (-€18,996) and Net result for the year (-€4,835)
- Receivables within one year +€2,135
up €2,135 (+41.7%), from €5,126 to €7,261
of which Trade receivables: +€3,266
- Other debts +€6,273
up €6,273 (+16.6%), from €37,784 to €44,057
- Profit (loss) carried forward -€4,835
new in 2025: -€4,835
- Trade debts +€3,929
up €3,929 (+321%), from €1,226 to €5,155
- Tax, wage and social debts +€2,099
new in 2025: €2,099
- Gross operating margin -€24,243
down €24,243 (-83.2%), from €29,130 to €4,887
- Depreciation +€4,711
up €4,711 (+106%), from €4,454 to €9,164
- Taxes -€2,707
down €2,707 (-100%), from €2,707 to €0
- Financial charges +€480
up €480 (+839%), from €57 to €537
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 | €44,510 | €51,976 | +€7,466 | +16.8% |
| Fixed assets | 21/28 | €24,748 | €34,579 | +€9,831 | +39.7% |
| Tangible fixed assets | 22/27 | €24,748 | €34,579 | +€9,831 | +39.7% |
| Plant, machinery and equipment | 23 | €948 | €528 | -€419 | -44.3% |
| Furniture and vehicles | 24 | €23,800 | €34,051 | +€10,251 | +43.1% |
| Current assets | 29/58 | €19,762 | €17,397 | -€2,365 | -12.0% |
| Amounts receivable within one year | 40/41 | €5,126 | €7,261 | +€2,135 | +41.7% |
| Trade receivables | 40 | €3,955 | €7,221 | +€3,266 | +82.6% |
| Other amounts receivable | 41 | €1,171 | €41 | -€1,131 | -96.5% |
| Cash at bank and in hand | 54/58 | €14,636 | €10,136 | -€4,501 | -30.7% |
| Total equity and liabilities | 10/49 | €44,510 | €51,976 | +€7,466 | +16.8% |
| Equity | 10/15 | €5,500 | €665 | -€4,835 | -87.9% |
| Reserves | 13 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,835 | -€4,835 | |
| Amounts payable | 17/49 | €39,010 | €51,311 | +€12,301 | +31.5% |
| Amounts payable within one year | 42/48 | €39,010 | €51,311 | +€12,301 | +31.5% |
| Trade debts | 44 | €1,226 | €5,155 | +€3,929 | +321% |
| Suppliers | 440/4 | €1,226 | €5,155 | +€3,929 | +321% |
| Taxes, remuneration and social security | 45 | - | €2,099 | +€2,099 | |
| Taxes | 450/3 | - | €2,099 | +€2,099 | |
| Other amounts payable | 47/48 | €37,784 | €44,057 | +€6,273 | +16.6% |
| Remuneration, social security and pensions | 62 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,454 | €9,164 | +€4,711 | +106% |
| Other operating charges | 640/8 | €58 | €0 | -€58 | -100% |
| Gross operating margin | 9900 | €29,130 | €4,887 | -€24,243 | -83.2% |
| Operating profit (loss) | 9901 | €24,618 | -€4,303 | -€28,921 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €57 | €537 | +€480 | +839% |
| Recurring financial charges | 65 | €57 | €537 | +€480 | +839% |
| Profit (loss) for the period before taxes | 9903 | €24,561 | -€4,835 | -€29,396 | |
| Income taxes | 67/77 | €2,707 | €0 | -€2,707 | -100% |
| Profit (loss) for the period | 9904 | €21,854 | -€4,835 | -€26,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,854 | -€4,835 | -€26,689 |
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 16 October 2026 via checked.be.