PC 2000-Bee-api: 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.
PC 2000-Bee-api
Largest movements
- Receivables within one year +€21,245
up €21,245 (+1880.3%), from €1,130 to €22,375
of which Trade receivables: +€21,245
- Tangible fixed assets -€14,322
down €14,322 (-17.9%), from €79,795 to €65,473
of which Land and buildings: -€9,504
- Cash -€1,570
down €1,570 (-82.6%), from €1,900 to €330
mainly Debts after one year (-€34,945) and Receivables within one year (-€21,245)
- Debts after one year -€34,945
down €34,945 (-25.9%), from €134,899 to €99,954
- Profit (loss) carried forward +€31,034
up €31,034 (+36.0%), from -€86,159 to -€55,126
- Other debts +€7,299
up €7,299 (+554.8%), from €1,316 to €8,614
- Trade debts -€5,503
down €5,503 (-23.0%), from €23,884 to €18,381
- Current portion of long-term debt +€5,103
up €5,103 (+19.6%), from €25,992 to €31,095
- Gross operating margin +€21,379
up €21,379 (+53.4%), from €40,063 to €61,442
- Financial charges -€6,401
down €6,401 (-35.2%), from €18,195 to €11,794
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.
Cash bridge derived
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 | €128,898 | €133,045 | +€4,146 | +3.2% |
| Fixed assets | 21/28 | €112,571 | €98,249 | -€14,322 | -12.7% |
| Tangible fixed assets | 22/27 | €79,795 | €65,473 | -€14,322 | -17.9% |
| Land and buildings | 22 | €36,432 | €26,928 | -€9,504 | -26.1% |
| Plant, machinery and equipment | 23 | €5,765 | €5,124 | -€641 | -11.1% |
| Other tangible fixed assets | 26 | €37,599 | €33,421 | -€4,178 | -11.1% |
| Financial fixed assets | 28 | €32,776 | €32,776 | = | 0.0% |
| Current assets | 29/58 | €16,327 | €34,795 | +€18,468 | +113.1% |
| Stocks and contracts in progress | 3 | €12,828 | €11,578 | -€1,250 | -9.7% |
| Stocks | 30/36 | €12,828 | €11,578 | -€1,250 | -9.7% |
| Amounts receivable within one year | 40/41 | €1,130 | €22,375 | +€21,245 | +1880.3% |
| Trade receivables | 40 | €903 | €22,149 | +€21,245 | +2351.7% |
| Other amounts receivable | 41 | €226 | €226 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,900 | €330 | -€1,570 | -82.6% |
| Deferred charges and accrued income | 490/1 | €470 | €513 | +€43 | +9.1% |
| Total equity and liabilities | 10/49 | €128,898 | €133,045 | +€4,146 | +3.2% |
| Equity | 10/15 | -€60,869 | -€29,836 | +€31,034 | +51.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,698 | €6,698 | = | 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% |
| Distributable reserves | 133 | €4,839 | €4,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,159 | -€55,126 | +€31,034 | +36.0% |
| Amounts payable | 17/49 | €189,768 | €162,881 | -€26,887 | -14.2% |
| Amounts payable after more than one year | 17 | €134,899 | €99,954 | -€34,945 | -25.9% |
| Financial debts | 170/4 | €134,899 | €99,954 | -€34,945 | -25.9% |
| Amounts payable within one year | 42/48 | €54,869 | €62,926 | +€8,058 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €25,992 | €31,095 | +€5,103 | +19.6% |
| Trade debts | 44 | €23,884 | €18,381 | -€5,503 | -23.0% |
| Suppliers | 440/4 | €23,884 | €18,381 | -€5,503 | -23.0% |
| Taxes, remuneration and social security | 45 | €3,677 | €4,836 | +€1,159 | +31.5% |
| Taxes | 450/3 | €3,677 | €4,836 | +€1,159 | +31.5% |
| Other amounts payable | 47/48 | €1,316 | €8,614 | +€7,299 | +554.8% |
| Remuneration, social security and pensions | 62 | €1,008 | €1,209 | +€201 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,322 | €14,322 | = | 0.0% |
| Other operating charges | 640/8 | €2,822 | €2,780 | -€42 | -1.5% |
| Gross operating margin | 9900 | €40,063 | €61,442 | +€21,379 | +53.4% |
| Operating profit (loss) | 9901 | €21,911 | €43,131 | +€21,220 | +96.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €18,195 | €11,794 | -€6,401 | -35.2% |
| Recurring financial charges | 65 | €18,195 | €11,794 | -€6,401 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €3,716 | €31,338 | +€27,621 | +743.2% |
| Income taxes | 67/77 | €294 | €304 | +€10 | +3.3% |
| Profit (loss) for the period | 9904 | €3,422 | €31,034 | +€27,612 | +806.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,422 | €31,034 | +€27,612 | +806.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.