DOUBLE 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.
DOUBLE BEE
Largest movements
- Cash +€15,427
up €15,427 (+70.4%), from €21,902 to €37,329
mainly Net result for the year (+€9,984) and Receivables within one year (+€9,503)
- Receivables within one year -€9,503
down €9,503 (-29.6%), from €32,115 to €22,612
of which Trade receivables: -€8,490
- Tangible fixed assets +€2,083
up €2,083, from €0 to €2,083
of which Furniture and vehicles: +€2,083
- Deferred charges and accrued income +€2,026
up €2,026 (+639%), from €317 to €2,342
- Reserves +€7,140
up €7,140 (+13.9%), from €51,249 to €58,389
of which Distributable reserves: +€7,140
- Profit (loss) carried forward +€2,844
up €2,844, from -€1,897 to €947
- Gross operating margin +€9,730
up €9,730 (+213%), from €4,561 to €14,292
- Taxes +€1,767
up €1,767 (+140%), from €1,260 to €3,027
- Financial income -€250
down €250 (-65.2%), from €384 to €134
- Depreciation +€184
new in 2025: €184
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 | €69,334 | €79,367 | +€10,033 | +14.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €15,000 | €17,083 | +€2,083 | +13.9% |
| Tangible fixed assets | 22/27 | €0 | €2,083 | +€2,083 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €2,083 | +€2,083 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €54,334 | €62,283 | +€7,950 | +14.6% |
| Amounts receivable within one year | 40/41 | €32,115 | €22,612 | -€9,503 | -29.6% |
| Trade receivables | 40 | €26,690 | €18,200 | -€8,490 | -31.8% |
| Other amounts receivable | 41 | €5,425 | €4,412 | -€1,012 | -18.7% |
| Cash at bank and in hand | 54/58 | €21,902 | €37,329 | +€15,427 | +70.4% |
| Deferred charges and accrued income | 490/1 | €317 | €2,342 | +€2,026 | +639% |
| Total equity and liabilities | 10/49 | €69,334 | €79,367 | +€10,033 | +14.5% |
| Equity | 10/15 | €55,552 | €65,536 | +€9,984 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,249 | €58,389 | +€7,140 | +13.9% |
| Tax-exempt reserves | 132 | €389 | €389 | = | 0.0% |
| Distributable reserves | 133 | €50,860 | €58,000 | +€7,140 | +14.0% |
| Profit (loss) carried forward | 14 | -€1,897 | €947 | +€2,844 | |
| Amounts payable | 17/49 | €13,781 | €13,831 | +€50 | +0.4% |
| Amounts payable within one year | 42/48 | €11,247 | €11,129 | -€118 | -1.0% |
| Trade debts | 44 | €2,944 | €2,460 | -€485 | -16.5% |
| Suppliers | 440/4 | €2,944 | €2,460 | -€485 | -16.5% |
| Taxes, remuneration and social security | 45 | €8,303 | €8,669 | +€367 | +4.4% |
| Taxes | 450/3 | €7,953 | €8,669 | +€717 | +9.0% |
| Remuneration and social security | 454/9 | €350 | - | -€350 | |
| Accrued charges and deferred income | 492/3 | €2,534 | €2,702 | +€167 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €184 | +€184 | |
| Other operating charges | 640/8 | €988 | €1,110 | +€123 | +12.4% |
| Gross operating margin | 9900 | €4,561 | €14,292 | +€9,730 | +213% |
| Operating profit (loss) | 9901 | €3,574 | €12,997 | +€9,423 | +264% |
| Financial income | 75/76B | €384 | €134 | -€250 | -65.2% |
| Recurring financial income | 75 | €384 | €134 | -€250 | -65.2% |
| Financial charges | 65/66B | €120 | €120 | +€1 | +0.5% |
| Recurring financial charges | 65 | €120 | €120 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €3,838 | €13,010 | +€9,173 | +239% |
| Income taxes | 67/77 | €1,260 | €3,027 | +€1,767 | +140% |
| Profit (loss) for the period | 9904 | €2,578 | €9,984 | +€7,406 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €2,578 | €9,984 | +€7,406 | +287% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.