BeeTeal: 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.
BeeTeal
Largest movements
- Tangible fixed assets -€37,500
down €37,500 (-11.5%), from €327,301 to €289,802
of which Plant, machinery and equipment: -€19,514
- Cash +€29,897
up €29,897 (+6,707%), from €446 to €30,342
mainly Depreciation (+€54,091) and Net result for the year (+€38,383)
- Intangible fixed assets -€16,592
down €16,592 (-70.3%), from €23,588 to €6,996
- Receivables within one year +€14,754
up €14,754 (+40.5%), from €36,464 to €51,218
- Debts after one year -€38,295
down €38,295 (-14.6%), from €262,388 to €224,093
- Profit (loss) carried forward +€14,383
up €14,383 (+33.5%), from -€42,947 to -€28,564
- Tax, wage and social debts +€13,590
up €13,590 (+192%), from €7,062 to €20,652
- Other debts -€6,796
down €6,796 (-6.5%), from €103,880 to €97,084
- Trade debts +€6,524
up €6,524 (+498%), from €1,309 to €7,832
- Taxes +€14,228
up €14,228 (+486%), from €2,928 to €17,155
- Depreciation -€2,869
down €2,869 (-5.0%), from €56,960 to €54,091
- Financial charges -€1,214
down €1,214 (-14.2%), from €8,522 to €7,308
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 | €389,749 | €379,989 | -€9,759 | -2.5% |
| Fixed assets | 21/28 | €350,889 | €296,798 | -€54,091 | -15.4% |
| Intangible fixed assets | 21 | €23,588 | €6,996 | -€16,592 | -70.3% |
| Tangible fixed assets | 22/27 | €327,301 | €289,802 | -€37,500 | -11.5% |
| Land and buildings | 22 | €221,034 | €207,570 | -€13,464 | -6.1% |
| Plant, machinery and equipment | 23 | €100,618 | €81,104 | -€19,514 | -19.4% |
| Furniture and vehicles | 24 | €5,649 | €1,128 | -€4,522 | -80.0% |
| Current assets | 29/58 | €38,860 | €83,191 | +€44,332 | +114% |
| Amounts receivable within one year | 40/41 | €36,464 | €51,218 | +€14,754 | +40.5% |
| Trade receivables | 40 | €36,464 | €51,218 | +€14,754 | +40.5% |
| Cash at bank and in hand | 54/58 | €446 | €30,342 | +€29,897 | +6,707% |
| Deferred charges and accrued income | 490/1 | €1,950 | €1,631 | -€318 | -16.3% |
| Total equity and liabilities | 10/49 | €389,749 | €379,989 | -€9,759 | -2.5% |
| Equity | 10/15 | -€22,349 | -€7,966 | +€14,383 | +64.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,998 | €1,998 | = | 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 | €138 | €138 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,947 | -€28,564 | +€14,383 | +33.5% |
| Amounts payable | 17/49 | €412,098 | €387,956 | -€24,142 | -5.9% |
| Amounts payable after more than one year | 17 | €262,388 | €224,093 | -€38,295 | -14.6% |
| Financial debts | 170/4 | €262,388 | €224,093 | -€38,295 | -14.6% |
| Amounts payable within one year | 42/48 | €149,710 | €163,863 | +€14,153 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €37,460 | €38,295 | +€835 | +2.2% |
| Trade debts | 44 | €1,309 | €7,832 | +€6,524 | +498% |
| Suppliers | 440/4 | €1,309 | €7,832 | +€6,524 | +498% |
| Taxes, remuneration and social security | 45 | €7,062 | €20,652 | +€13,590 | +192% |
| Taxes | 450/3 | €7,062 | €20,652 | +€13,590 | +192% |
| Other amounts payable | 47/48 | €103,880 | €97,084 | -€6,796 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,960 | €54,091 | -€2,869 | -5.0% |
| Other operating charges | 640/8 | €1,344 | €1,310 | -€33 | -2.5% |
| Gross operating margin | 9900 | €118,936 | €118,248 | -€688 | -0.6% |
| Operating profit (loss) | 9901 | €60,632 | €62,846 | +€2,215 | +3.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,522 | €7,308 | -€1,214 | -14.2% |
| Recurring financial charges | 65 | €8,522 | €7,308 | -€1,214 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €52,110 | €55,538 | +€3,428 | +6.6% |
| Income taxes | 67/77 | €2,928 | €17,155 | +€14,228 | +486% |
| Profit (loss) for the period | 9904 | €49,182 | €38,383 | -€10,799 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,182 | €38,383 | -€10,799 | -22.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.