BEEV: 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.
BEEV
Largest movements
- Tangible fixed assets -€18,047
down €18,047 (-24.6%), from €73,373 to €55,326
of which Furniture and vehicles: -€17,781
- Cash +€14,030
up €14,030 (+77.7%), from €18,054 to €32,084
mainly Net result for the year (+€34,859) and Depreciation (+€22,159)
- Receivables within one year -€13,922
down €13,922 (-28.3%), from €49,140 to €35,218
of which Other amounts receivable: -€7,790
- Deferred charges and accrued income -€1,688
down €1,688 (-33.7%), from €5,007 to €3,318
- Other debts -€23,639
down €23,639 (-42.9%), from €55,100 to €31,461
- Tax, wage and social debts +€4,095
up €4,095 (+46.6%), from €8,789 to €12,884
- Gross operating margin -€26,129
down €26,129 (-27.0%), from €96,698 to €70,570
- Taxes -€5,321
down €5,321 (-31.2%), from €17,077 to €11,756
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,573 | €125,946 | -€19,627 | -13.5% |
| Fixed assets | 21/28 | €73,373 | €55,326 | -€18,047 | -24.6% |
| Tangible fixed assets | 22/27 | €73,373 | €55,326 | -€18,047 | -24.6% |
| Land and buildings | 22 | €25,346 | €23,817 | -€1,529 | -6.0% |
| Plant, machinery and equipment | 23 | €4,337 | €5,600 | +€1,262 | +29.1% |
| Furniture and vehicles | 24 | €43,690 | €25,909 | -€17,781 | -40.7% |
| Current assets | 29/58 | €72,200 | €70,620 | -€1,580 | -2.2% |
| Amounts receivable within one year | 40/41 | €49,140 | €35,218 | -€13,922 | -28.3% |
| Trade receivables | 40 | €38,097 | €31,966 | -€6,131 | -16.1% |
| Other amounts receivable | 41 | €11,043 | €3,252 | -€7,790 | -70.5% |
| Cash at bank and in hand | 54/58 | €18,054 | €32,084 | +€14,030 | +77.7% |
| Deferred charges and accrued income | 490/1 | €5,007 | €3,318 | -€1,688 | -33.7% |
| Total equity and liabilities | 10/49 | €145,573 | €125,946 | -€19,627 | -13.5% |
| Equity | 10/15 | €80,252 | €80,252 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €61,702 | €61,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,880 | €4,880 | = | 0.0% |
| Distributable reserves | 133 | €54,968 | €54,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,321 | €45,693 | -€19,627 | -30.0% |
| Amounts payable within one year | 42/48 | €64,321 | €45,031 | -€19,290 | -30.0% |
| Trade debts | 44 | €432 | €686 | +€253 | +58.6% |
| Suppliers | 440/4 | €432 | €686 | +€253 | +58.6% |
| Taxes, remuneration and social security | 45 | €8,789 | €12,884 | +€4,095 | +46.6% |
| Taxes | 450/3 | €8,789 | €12,884 | +€4,095 | +46.6% |
| Other amounts payable | 47/48 | €55,100 | €31,461 | -€23,639 | -42.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €663 | -€337 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,700 | €22,159 | +€459 | +2.1% |
| Other operating charges | 640/8 | €1,240 | €945 | -€296 | -23.8% |
| Gross operating margin | 9900 | €96,698 | €70,570 | -€26,129 | -27.0% |
| Operating profit (loss) | 9901 | €73,759 | €47,466 | -€26,293 | -35.6% |
| Financial income | 75/76B | €173 | €8 | -€165 | -95.5% |
| Recurring financial income | 75 | €173 | €8 | -€165 | -95.5% |
| Financial charges | 65/66B | €1,755 | €859 | -€896 | -51.0% |
| Recurring financial charges | 65 | €1,755 | €859 | -€896 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €72,177 | €46,615 | -€25,562 | -35.4% |
| Income taxes | 67/77 | €17,077 | €11,756 | -€5,321 | -31.2% |
| Profit (loss) for the period | 9904 | €55,100 | €34,859 | -€20,241 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,100 | €34,859 | -€20,241 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.