beetobee: 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.
beetobee
Largest movements
- Receivables within one year +€22,200
up €22,200 (+105.2%), from €21,106 to €43,306
of which Trade receivables: +€16,200
- Tangible fixed assets -€5,919
down €5,919 (-30.0%), from €19,761 to €13,842
- Cash +€3,071
up €3,071 (+70.8%), from €4,340 to €7,410
- Reserves +€25,000
up €25,000 (+20.3%), from €123,000 to €148,000
- Debts after one year -€12,549
down €12,549 (-39.7%), from €31,633 to €19,084
- Other debts +€8,549
up €8,549 (+27305.7%), from €31 to €8,581
- Gross operating margin -€12,163
down €12,163 (-21.2%), from €57,432 to €45,268
- Taxes -€3,446
down €3,446 (-23.4%), from €14,746 to €11,300
- Financial charges -€627
down €627 (-15.4%), from €4,070 to €3,443
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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,207 | €183,559 | +€19,351 | +11.8% |
| Fixed assets | 21/28 | €19,761 | €13,842 | -€5,919 | -30.0% |
| Tangible fixed assets | 22/27 | €19,761 | €13,842 | -€5,919 | -30.0% |
| Plant, machinery and equipment | 23 | €19,761 | €13,842 | -€5,919 | -30.0% |
| Current assets | 29/58 | €144,446 | €169,717 | +€25,271 | +17.5% |
| Amounts receivable after more than one year | 29 | €119,000 | €119,000 | = | 0.0% |
| Other amounts receivable | 291 | €119,000 | €119,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,106 | €43,306 | +€22,200 | +105.2% |
| Trade receivables | 40 | €12,100 | €28,300 | +€16,200 | +133.9% |
| Other amounts receivable | 41 | €9,006 | €15,006 | +€6,000 | +66.6% |
| Cash at bank and in hand | 54/58 | €4,340 | €7,410 | +€3,071 | +70.8% |
| Total equity and liabilities | 10/49 | €164,207 | €183,559 | +€19,351 | +11.8% |
| Equity | 10/15 | €75,928 | €101,434 | +€25,506 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €123,000 | €148,000 | +€25,000 | +20.3% |
| Distributable reserves | 133 | €123,000 | €148,000 | +€25,000 | +20.3% |
| Profit (loss) carried forward | 14 | -€65,672 | -€65,166 | +€506 | +0.8% |
| Amounts payable | 17/49 | €88,279 | €82,125 | -€6,155 | -7.0% |
| Amounts payable after more than one year | 17 | €31,633 | €19,084 | -€12,549 | -39.7% |
| Financial debts | 170/4 | €31,633 | €19,084 | -€12,549 | -39.7% |
| Amounts payable within one year | 42/48 | €56,646 | €63,041 | +€6,395 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €13,186 | €12,608 | -€578 | -4.4% |
| Trade debts | 44 | €30,065 | €30,081 | +€16 | +0.1% |
| Suppliers | 440/4 | €30,065 | €30,081 | +€16 | +0.1% |
| Taxes, remuneration and social security | 45 | €13,364 | €11,772 | -€1,592 | -11.9% |
| Taxes | 450/3 | €13,364 | €11,772 | -€1,592 | -11.9% |
| Other amounts payable | 47/48 | €31 | €8,581 | +€8,549 | +27305.7% |
| Non-recurring operating income | 76A | €9,670 | - | -€9,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,945 | €5,919 | -€25 | -0.4% |
| Other operating charges | 640/8 | €675 | €912 | +€237 | +35.1% |
| Gross operating margin | 9900 | €57,432 | €45,268 | -€12,163 | -21.2% |
| Operating profit (loss) | 9901 | €50,812 | €38,437 | -€12,375 | -24.4% |
| Financial income | 75/76B | €1,755 | €1,812 | +€56 | +3.2% |
| Recurring financial income | 75 | €1,755 | €1,812 | +€56 | +3.2% |
| Financial charges | 65/66B | €4,070 | €3,443 | -€627 | -15.4% |
| Recurring financial charges | 65 | €4,070 | €3,443 | -€627 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €48,497 | €36,806 | -€11,692 | -24.1% |
| Income taxes | 67/77 | €14,746 | €11,300 | -€3,446 | -23.4% |
| Profit (loss) for the period | 9904 | €33,752 | €25,506 | -€8,246 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,752 | €25,506 | -€8,246 | -24.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.