The Witty Bee: 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.
The Witty Bee
Largest movements
- Receivables within one year +€52,697
up €52,697 (+33.4%), from €157,776 to €210,474
of which Other amounts receivable: +€29,289
- Cash +€50,364
up €50,364 (+393.7%), from €12,793 to €63,157
mainly Other debts (+€44,208) and Net result for the year (+€38,889)
- Tangible fixed assets +€13,816
up €13,816 (+98.0%), from €14,100 to €27,916
of which Other tangible fixed assets: +€9,080
- Other debts +€44,208
up €44,208 (+3.9%), from €1.1m to €1.2m
- Profit (loss) carried forward +€38,889
up €38,889 (+95.9%), from -€40,550 to -€1,662
- Trade debts +€19,811
up €19,811 (+18.3%), from €108,399 to €128,210
- Gross operating margin +€44,529
up €44,529 (+65.2%), from €68,292 to €112,821
- Taxes +€8,652
up €8,652 (+4960.8%), from €174 to €8,826
- Financial charges +€6,853
up €6,853 (+75.2%), from €9,108 to €15,962
of which Non-recurring financial charges: +€5,000
- Depreciation +€3,683
up €3,683 (+131.5%), from €2,801 to €6,483
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 | €1,201,026 | €1,312,469 | +€111,443 | +9.3% |
| Fixed assets | 21/28 | €1,026,955 | €1,034,120 | +€7,165 | +0.7% |
| Intangible fixed assets | 21 | €7,144 | €5,494 | -€1,651 | -23.1% |
| Tangible fixed assets | 22/27 | €14,100 | €27,916 | +€13,816 | +98.0% |
| Furniture and vehicles | 24 | €8,007 | €12,743 | +€4,736 | +59.2% |
| Other tangible fixed assets | 26 | €6,093 | €15,173 | +€9,080 | +149.0% |
| Financial fixed assets | 28 | €1,005,710 | €1,000,710 | -€5,000 | -0.5% |
| Current assets | 29/58 | €174,071 | €278,349 | +€104,278 | +59.9% |
| Amounts receivable within one year | 40/41 | €157,776 | €210,474 | +€52,697 | +33.4% |
| Trade receivables | 40 | €132,776 | €156,185 | +€23,409 | +17.6% |
| Other amounts receivable | 41 | €25,000 | €54,289 | +€29,289 | +117.2% |
| Cash at bank and in hand | 54/58 | €12,793 | €63,157 | +€50,364 | +393.7% |
| Deferred charges and accrued income | 490/1 | €3,502 | €4,718 | +€1,216 | +34.7% |
| Total equity and liabilities | 10/49 | €1,201,026 | €1,312,469 | +€111,443 | +9.3% |
| Equity | 10/15 | -€35,550 | €3,338 | +€38,889 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,550 | -€1,662 | +€38,889 | +95.9% |
| Amounts payable | 17/49 | €1,236,576 | €1,309,131 | +€72,554 | +5.9% |
| Amounts payable within one year | 42/48 | €1,236,576 | €1,309,131 | +€72,554 | +5.9% |
| Trade debts | 44 | €108,399 | €128,210 | +€19,811 | +18.3% |
| Suppliers | 440/4 | €108,399 | €128,210 | +€19,811 | +18.3% |
| Taxes, remuneration and social security | 45 | €8,837 | €17,372 | +€8,535 | +96.6% |
| Taxes | 450/3 | €4,482 | €12,537 | +€8,055 | +179.7% |
| Remuneration and social security | 454/9 | €4,355 | €4,835 | +€480 | +11.0% |
| Other amounts payable | 47/48 | €1,119,341 | €1,163,549 | +€44,208 | +3.9% |
| Remuneration, social security and pensions | 62 | €41,172 | €41,663 | +€491 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,801 | €6,483 | +€3,683 | +131.5% |
| Other operating charges | 640/8 | €399 | €998 | +€600 | +150.3% |
| Non-recurring operating charges | 66A | €2,043 | - | -€2,043 | |
| Gross operating margin | 9900 | €68,292 | €112,821 | +€44,529 | +65.2% |
| Operating profit (loss) | 9901 | €21,877 | €63,676 | +€41,799 | +191.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +600.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600.0% |
| Financial charges | 65/66B | €9,108 | €15,962 | +€6,853 | +75.2% |
| Recurring financial charges | 65 | €9,108 | €10,962 | +€1,853 | +20.3% |
| Non-recurring financial charges | 66B | - | €5,000 | +€5,000 | |
| Profit (loss) for the period before taxes | 9903 | €12,769 | €47,715 | +€34,946 | +273.7% |
| Income taxes | 67/77 | €174 | €8,826 | +€8,652 | +4960.8% |
| Profit (loss) for the period | 9904 | €12,594 | €38,889 | +€26,294 | +208.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,594 | €38,889 | +€26,294 | +208.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.