BeeUp: 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.
BeeUp
Largest movements
- Receivables within one year +€23,239
up €23,239 (+3,416%), from €680 to €23,920
of which Trade receivables: +€17,848
- Cash +€17,144
up €17,144 (+31.1%), from €55,134 to €72,279
mainly Net result for the year (+€75,494) and Other debts (+€35,840)
- Current investments +€10,000
new in 2025: €10,000
- Other debts +€35,840
up €35,840 (+89.2%), from €40,160 to €76,000
- Trade debts +€6,082
up €6,082 (+757%), from €803 to €6,886
- Short-term financial debts +€5,064
new in 2025: €5,064
- Tax, wage and social debts +€3,552
up €3,552 (+27.7%), from €12,800 to €16,352
- Gross operating margin +€45,702
up €45,702 (+83.6%), from €54,664 to €100,366
- Taxes +€9,406
up €9,406 (+74.7%), from €12,598 to €22,004
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 | €59,716 | €109,748 | +€50,033 | +83.8% |
| Fixed assets | 21/28 | €3,200 | €2,134 | -€1,066 | -33.3% |
| Tangible fixed assets | 22/27 | €3,200 | €2,134 | -€1,066 | -33.3% |
| Plant, machinery and equipment | 23 | €929 | €722 | -€207 | -22.3% |
| Furniture and vehicles | 24 | €2,271 | €1,413 | -€858 | -37.8% |
| Current assets | 29/58 | €56,516 | €107,614 | +€51,098 | +90.4% |
| Amounts receivable within one year | 40/41 | €680 | €23,920 | +€23,239 | +3,416% |
| Trade receivables | 40 | - | €17,848 | +€17,848 | |
| Other amounts receivable | 41 | €680 | €6,072 | +€5,392 | +793% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €55,134 | €72,279 | +€17,144 | +31.1% |
| Deferred charges and accrued income | 490/1 | €701 | €1,416 | +€715 | +102% |
| Total equity and liabilities | 10/49 | €59,716 | €109,748 | +€50,033 | +83.8% |
| Equity | 10/15 | €5,953 | €5,447 | -€506 | -8.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €953 | €447 | -€506 | -53.1% |
| Amounts payable | 17/49 | €53,763 | €104,302 | +€50,539 | +94.0% |
| Amounts payable within one year | 42/48 | €53,763 | €104,302 | +€50,539 | +94.0% |
| Financial debts | 43 | - | €5,064 | +€5,064 | |
| Credit institutions | 430/8 | - | €5,064 | +€5,064 | |
| Trade debts | 44 | €803 | €6,886 | +€6,082 | +757% |
| Suppliers | 440/4 | €803 | €6,886 | +€6,082 | +757% |
| Taxes, remuneration and social security | 45 | €12,800 | €16,352 | +€3,552 | +27.7% |
| Taxes | 450/3 | €12,800 | €16,352 | +€3,552 | +27.7% |
| Other amounts payable | 47/48 | €40,160 | €76,000 | +€35,840 | +89.2% |
| Remuneration, social security and pensions | 62 | €618 | €939 | +€321 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €1,066 | +€337 | +46.2% |
| Gross operating margin | 9900 | €54,664 | €100,366 | +€45,702 | +83.6% |
| Operating profit (loss) | 9901 | €53,317 | €98,361 | +€45,044 | +84.5% |
| Financial income | 75/76B | €1,170 | €831 | -€339 | -29.0% |
| Recurring financial income | 75 | €1,170 | €831 | -€339 | -29.0% |
| Financial charges | 65/66B | €1,617 | €1,693 | +€76 | +4.7% |
| Recurring financial charges | 65 | €1,617 | €1,693 | +€76 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €52,870 | €97,498 | +€44,629 | +84.4% |
| Income taxes | 67/77 | €12,598 | €22,004 | +€9,406 | +74.7% |
| Profit (loss) for the period | 9904 | €40,271 | €75,494 | +€35,223 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,271 | €75,494 | +€35,223 | +87.5% |
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 13 October 2026 via checked.be.