BEEWARE SYSTEMS: what changed
Two fiscal 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.
BEEWARE SYSTEMS
Largest movements
- Receivables within one year -€61,122
down €61,122 (-80.1%), from €76,317 to €15,195
of which Trade receivables: -€56,952
- Cash -€29,504
down €29,504 (-34.5%), from €85,467 to €55,963
mainly Net result for the year (-€59,587) and Other debts (-€21,000)
- Stocks and contracts +€17,463
new in 2024: €17,463
- Profit (loss) carried forward -€59,587
down €59,587 (-63.9%), from -€93,281 to -€152,868
- Other debts -€21,000
down €21,000 (-95.4%), from €22,008 to €1,008
- Trade debts +€8,926
up €8,926 (+29.0%), from €30,755 to €39,681
- Gross operating margin -€35,285
down €35,285 (-163.6%), from -€21,571 to -€56,856
- Depreciation -€8,067
down €8,067 (-89.0%), from €9,067 to €1,000
- Other operating charges -€2,530
down €2,530 (-62.7%), from €4,036 to €1,506
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,741 | €94,260 | -€74,480 | -44.1% |
| Fixed assets | 21/28 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Plant, machinery and equipment | 23 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €165,741 | €92,260 | -€73,480 | -44.3% |
| Stocks and contracts in progress | 3 | - | €17,463 | +€17,463 | |
| Stocks | 30/36 | - | €17,463 | +€17,463 | |
| Amounts receivable within one year | 40/41 | €76,317 | €15,195 | -€61,122 | -80.1% |
| Trade receivables | 40 | €66,813 | €9,861 | -€56,952 | -85.2% |
| Other amounts receivable | 41 | €9,504 | €5,334 | -€4,170 | -43.9% |
| Cash at bank and in hand | 54/58 | €85,467 | €55,963 | -€29,504 | -34.5% |
| Deferred charges and accrued income | 490/1 | €3,957 | €3,639 | -€318 | -8.0% |
| Total equity and liabilities | 10/49 | €168,741 | €94,260 | -€74,480 | -44.1% |
| Equity | 10/15 | €107,598 | €48,011 | -€59,587 | -55.4% |
| Contributions | 10/11 | €167,344 | €167,344 | = | 0.0% |
| Reserves | 13 | €33,535 | €33,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €27,335 | €27,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,281 | -€152,868 | -€59,587 | -63.9% |
| Amounts payable | 17/49 | €61,142 | €46,249 | -€14,893 | -24.4% |
| Amounts payable within one year | 42/48 | €59,642 | €46,249 | -€13,393 | -22.5% |
| Trade debts | 44 | €30,755 | €39,681 | +€8,926 | +29.0% |
| Suppliers | 440/4 | €30,755 | €39,681 | +€8,926 | +29.0% |
| Taxes, remuneration and social security | 45 | €6,880 | €5,560 | -€1,320 | -19.2% |
| Taxes | 450/3 | €6,880 | €5,560 | -€1,320 | -19.2% |
| Other amounts payable | 47/48 | €22,008 | €1,008 | -€21,000 | -95.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,067 | €1,000 | -€8,067 | -89.0% |
| Other operating charges | 640/8 | €4,036 | €1,506 | -€2,530 | -62.7% |
| Gross operating margin | 9900 | -€21,571 | -€56,856 | -€35,285 | -163.6% |
| Operating profit (loss) | 9901 | -€34,674 | -€59,362 | -€24,688 | -71.2% |
| Financial income | 75/76B | €177 | €309 | +€132 | +74.8% |
| Recurring financial income | 75 | €177 | €309 | +€132 | +74.8% |
| Financial charges | 65/66B | €136 | €139 | +€3 | +2.4% |
| Recurring financial charges | 65 | €136 | €139 | +€3 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,633 | -€59,192 | -€24,559 | -70.9% |
| Income taxes | 67/77 | €408 | €395 | -€13 | -3.1% |
| Profit (loss) for the period | 9904 | -€35,041 | -€59,587 | -€24,546 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,041 | -€59,587 | -€24,546 | -70.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.