Bird& Bee: 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.
Bird& Bee
Largest movements
- Tangible fixed assets -€50,369
down €50,369 (-6.1%), from €823,097 to €772,729
of which Land and buildings: -€59,566
- Cash +€29,192
up €29,192 (+648%), from €4,502 to €33,695
mainly Other debts (+€98,737) and Depreciation (+€65,090)
- Other debts +€98,737
up €98,737 (+244%), from €40,390 to €139,128
- Reserves -€73,863
down €73,863 (-27.6%), from €267,440 to €193,577
of which Distributable reserves: -€72,232
- Debts after one year -€32,602
down €32,602 (-7.0%), from €466,556 to €433,954
- Tax, wage and social debts -€26,805
down €26,805 (-84.5%), from €31,711 to €4,907
of which Taxes: -€23,805
- Gross operating margin -€74,598
down €74,598 (-31.6%), from €236,421 to €161,823
- Staff costs -€73,618
no longer reported in 2025 (was €73,618)
- Financial charges +€2,493
up €2,493 (+15.0%), from €16,642 to €19,135
- Financial income +€2,433
up €2,433 (+48,657%), from €5 to €2,438
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 | €846,352 | €816,322 | -€30,030 | -3.5% |
| Fixed assets | 21/28 | €823,497 | €773,129 | -€50,369 | -6.1% |
| Tangible fixed assets | 22/27 | €823,097 | €772,729 | -€50,369 | -6.1% |
| Land and buildings | 22 | €801,753 | €742,187 | -€59,566 | -7.4% |
| Plant, machinery and equipment | 23 | €554 | €6,811 | +€6,257 | +1,129% |
| Furniture and vehicles | 24 | €20,791 | €23,731 | +€2,941 | +14.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €22,854 | €43,193 | +€20,339 | +89.0% |
| Amounts receivable within one year | 40/41 | €13,465 | €5,598 | -€7,867 | -58.4% |
| Trade receivables | 40 | €12,809 | €5,372 | -€7,437 | -58.1% |
| Other amounts receivable | 41 | €656 | €226 | -€430 | -65.5% |
| Current investments | 50/53 | €3,900 | €3,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,502 | €33,695 | +€29,192 | +648% |
| Deferred charges and accrued income | 490/1 | €986 | - | -€986 | |
| Total equity and liabilities | 10/49 | €846,352 | €816,322 | -€30,030 | -3.5% |
| Equity | 10/15 | €268,440 | €194,577 | -€73,863 | -27.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €267,440 | €193,577 | -€73,863 | -27.6% |
| Tax-exempt reserves | 132 | €20,825 | €19,194 | -€1,632 | -7.8% |
| Distributable reserves | 133 | €246,615 | €174,383 | -€72,232 | -29.3% |
| Provisions and deferred taxes | 16 | €3,982 | €3,574 | -€408 | -10.2% |
| Deferred taxes | 168 | €3,982 | €3,574 | -€408 | -10.2% |
| Amounts payable | 17/49 | €573,929 | €618,171 | +€44,241 | +7.7% |
| Amounts payable after more than one year | 17 | €466,556 | €433,954 | -€32,602 | -7.0% |
| Financial debts | 170/4 | €466,556 | €433,954 | -€32,602 | -7.0% |
| Amounts payable within one year | 42/48 | €107,373 | €184,217 | +€76,844 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €31,696 | €32,602 | +€906 | +2.9% |
| Financial debts | 43 | €3,333 | €3,333 | = | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €242 | €4,247 | +€4,005 | +1,653% |
| Suppliers | 440/4 | €242 | €4,247 | +€4,005 | +1,653% |
| Taxes, remuneration and social security | 45 | €31,711 | €4,907 | -€26,805 | -84.5% |
| Taxes | 450/3 | €28,711 | €4,907 | -€23,805 | -82.9% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €40,390 | €139,128 | +€98,737 | +244% |
| Non-recurring operating income | 76A | €9,982 | - | -€9,982 | |
| Remuneration, social security and pensions | 62 | €73,618 | - | -€73,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,423 | €65,090 | -€332 | -0.5% |
| Other operating charges | 640/8 | €3,978 | €4,721 | +€743 | +18.7% |
| Gross operating margin | 9900 | €236,421 | €161,823 | -€74,598 | -31.6% |
| Operating profit (loss) | 9901 | €93,402 | €92,012 | -€1,390 | -1.5% |
| Financial income | 75/76B | €5 | €2,438 | +€2,433 | +48,657% |
| Recurring financial income | 75 | €5 | €2,438 | +€2,433 | +48,657% |
| Financial charges | 65/66B | €16,642 | €19,135 | +€2,493 | +15.0% |
| Recurring financial charges | 65 | €16,642 | €19,135 | +€2,493 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €76,765 | €75,315 | -€1,450 | -1.9% |
| Transfer from deferred taxes | 780 | €398 | €408 | +€10 | +2.4% |
| Income taxes | 67/77 | €24,091 | €24,614 | +€523 | +2.2% |
| Profit (loss) for the period | 9904 | €53,072 | €51,108 | -€1,964 | -3.7% |
| Transfer from tax-exempt reserves | 789 | €1,593 | €1,632 | +€38 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,666 | €52,740 | -€1,926 | -3.5% |
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 14 October 2026 via checked.be.