BUSY BEE TRADING: 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.
BUSY BEE TRADING
Largest movements
- Tangible fixed assets -€10,421
down €10,421 (-34.8%), from €29,907 to €19,486
- Cash -€10,208
down €10,208 (-37.8%), from €26,992 to €16,785
mainly Trade debts (-€32,791) and Other debts (-€22,832)
- Receivables within one year -€9,127
down €9,127 (-94.1%), from €9,702 to €575
of which Trade receivables: -€9,127
- Deferred charges and accrued income -€3,087
no longer reported in 2025 (was €3,087)
- Stocks and contracts +€3,000
up €3,000 (+10.5%), from €28,650 to €31,650
- Trade debts -€32,791
down €32,791 (-98.6%), from €33,266 to €475
- Other debts -€22,832
down €22,832 (-84.8%), from €26,913 to €4,080
- Tax, wage and social debts +€18,440
up €18,440 (+77.8%), from €23,711 to €42,151
of which Taxes: +€10,959
- Profit (loss) carried forward +€7,341
up €7,341, from -€5,903 to €1,438
- Financial charges -€113,593
down €113,593 (-97.5%), from €116,545 to €2,951
of which Financial charges: -€112,496
- Gross operating margin -€104,958
down €104,958 (-45.5%), from €230,895 to €125,937
- Depreciation +€7,065
up €7,065 (+211%), from €3,356 to €10,421
- Staff costs -€3,458
down €3,458 (-3.3%), from €104,327 to €100,869
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 | €98,438 | €68,595 | -€29,843 | -30.3% |
| Fixed assets | 21/28 | €30,007 | €19,586 | -€10,421 | -34.7% |
| Tangible fixed assets | 22/27 | €29,907 | €19,486 | -€10,421 | -34.8% |
| Furniture and vehicles | 24 | €29,907 | €19,486 | -€10,421 | -34.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €68,431 | €49,010 | -€19,422 | -28.4% |
| Stocks and contracts in progress | 3 | €28,650 | €31,650 | +€3,000 | +10.5% |
| Stocks | 30/36 | €28,650 | €31,650 | +€3,000 | +10.5% |
| Amounts receivable within one year | 40/41 | €9,702 | €575 | -€9,127 | -94.1% |
| Trade receivables | 40 | €9,127 | - | -€9,127 | |
| Other amounts receivable | 41 | €575 | €575 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,992 | €16,785 | -€10,208 | -37.8% |
| Deferred charges and accrued income | 490/1 | €3,087 | - | -€3,087 | |
| Total equity and liabilities | 10/49 | €98,438 | €68,595 | -€29,843 | -30.3% |
| Equity | 10/15 | €14,548 | €21,889 | +€7,341 | +50.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,903 | €1,438 | +€7,341 | |
| Amounts payable | 17/49 | €83,890 | €46,706 | -€37,184 | -44.3% |
| Amounts payable within one year | 42/48 | €83,890 | €46,706 | -€37,184 | -44.3% |
| Trade debts | 44 | €33,266 | €475 | -€32,791 | -98.6% |
| Suppliers | 440/4 | €33,266 | €475 | -€32,791 | -98.6% |
| Taxes, remuneration and social security | 45 | €23,711 | €42,151 | +€18,440 | +77.8% |
| Taxes | 450/3 | €23,711 | €34,670 | +€10,959 | +46.2% |
| Remuneration and social security | 454/9 | - | €7,481 | +€7,481 | |
| Other amounts payable | 47/48 | €26,913 | €4,080 | -€22,832 | -84.8% |
| Remuneration, social security and pensions | 62 | €104,327 | €100,869 | -€3,458 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,356 | €10,421 | +€7,065 | +211% |
| Other operating charges | 640/8 | €1,263 | €409 | -€855 | -67.6% |
| Non-recurring operating charges | 66A | - | €3,946 | +€3,946 | |
| Gross operating margin | 9900 | €230,895 | €125,937 | -€104,958 | -45.5% |
| Operating profit (loss) | 9901 | €121,948 | €10,292 | -€111,656 | -91.6% |
| Financial charges | 65/66B | €116,545 | €2,951 | -€113,593 | -97.5% |
| Recurring financial charges | 65 | €115,447 | €2,951 | -€112,496 | -97.4% |
| Non-recurring financial charges | 66B | €1,098 | - | -€1,098 | |
| Profit (loss) for the period before taxes | 9903 | €5,403 | €7,341 | +€1,938 | +35.9% |
| Profit (loss) for the period | 9904 | €5,403 | €7,341 | +€1,938 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,403 | €7,341 | +€1,938 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.