BEESYBEE: 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.
BEESYBEE
Largest movements
- Tangible fixed assets -€3,484
down €3,484 (-24.8%), from €14,039 to €10,555
of which Plant, machinery and equipment: -€1,788
- Receivables within one year -€1,515
down €1,515 (-24.4%), from €6,216 to €4,701
- Cash +€761
up €761 (+13.1%), from €5,825 to €6,586
mainly Depreciation (+€5,275) and Tax, wage and social debts (+€2,019)
- Intangible fixed assets -€499
down €499 (-60.8%), from €820 to €321
- Other debts -€8,140
down €8,140 (-27.9%), from €29,180 to €21,040
- Tax, wage and social debts +€2,019
up €2,019 (+308%), from €656 to €2,675
- Profit (loss) carried forward +€1,751
up €1,751 (+63.8%), from -€2,744 to -€993
- Gross operating margin -€1,177
down €1,177 (-12.9%), from €9,115 to €7,938
- Depreciation +€908
up €908 (+20.8%), from €4,367 to €5,275
- Other operating charges -€286
down €286 (-27.1%), from €1,056 to €769
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 | €28,454 | €23,809 | -€4,644 | -16.3% |
| Fixed assets | 21/28 | €14,859 | €10,876 | -€3,983 | -26.8% |
| Intangible fixed assets | 21 | €820 | €321 | -€499 | -60.8% |
| Tangible fixed assets | 22/27 | €14,039 | €10,555 | -€3,484 | -24.8% |
| Plant, machinery and equipment | 23 | €6,071 | €4,283 | -€1,788 | -29.4% |
| Furniture and vehicles | 24 | €7,968 | €6,272 | -€1,696 | -21.3% |
| Current assets | 29/58 | €13,594 | €12,933 | -€661 | -4.9% |
| Stocks and contracts in progress | 3 | €685 | €831 | +€147 | +21.4% |
| Stocks | 30/36 | €685 | €831 | +€147 | +21.4% |
| Amounts receivable within one year | 40/41 | €6,216 | €4,701 | -€1,515 | -24.4% |
| Trade receivables | 40 | €6,216 | €4,701 | -€1,515 | -24.4% |
| Cash at bank and in hand | 54/58 | €5,825 | €6,586 | +€761 | +13.1% |
| Deferred charges and accrued income | 490/1 | €869 | €815 | -€54 | -6.2% |
| Total equity and liabilities | 10/49 | €28,454 | €23,809 | -€4,644 | -16.3% |
| Equity | 10/15 | -€1,744 | €7 | +€1,751 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,744 | -€993 | +€1,751 | +63.8% |
| Amounts payable | 17/49 | €30,198 | €23,803 | -€6,395 | -21.2% |
| Amounts payable within one year | 42/48 | €30,198 | €23,803 | -€6,395 | -21.2% |
| Trade debts | 44 | €362 | €88 | -€274 | -75.7% |
| Suppliers | 440/4 | €362 | €88 | -€274 | -75.7% |
| Taxes, remuneration and social security | 45 | €656 | €2,675 | +€2,019 | +308% |
| Taxes | 450/3 | €656 | €2,675 | +€2,019 | +308% |
| Other amounts payable | 47/48 | €29,180 | €21,040 | -€8,140 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,367 | €5,275 | +€908 | +20.8% |
| Other operating charges | 640/8 | €1,056 | €769 | -€286 | -27.1% |
| Gross operating margin | 9900 | €9,115 | €7,938 | -€1,177 | -12.9% |
| Operating profit (loss) | 9901 | €3,692 | €1,894 | -€1,798 | -48.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €129 | €143 | +€14 | +10.9% |
| Recurring financial charges | 65 | €129 | €143 | +€14 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €3,564 | €1,751 | -€1,812 | -50.9% |
| Profit (loss) for the period | 9904 | €3,564 | €1,751 | -€1,812 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,564 | €1,751 | -€1,812 | -50.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.