BEEBOP: 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.
BEEBOP
Largest movements
- Current investments -€3.4m
down €3.4m (-83.8%), from €4.1m to €654,650
- Cash +€3.1m
up €3.1m (+1,102%), from €281,767 to €3.4m
mainly Current investments (+€3.4m) and Contributions, distributions and other (+€2.5m)
- Intangible fixed assets +€1.0m
up €1.0m (+156%), from €641,650 to €1.6m
- Financial fixed assets +€390,890
up €390,890 (+238%), from €164,002 to €554,891
- Receivables within one year +€109,486
up €109,486 (+50.0%), from €219,098 to €328,584
of which Trade receivables: +€110,277
- Contributions +€2.5m
up €2.5m (+49.2%), from €5.1m to €7.6m
- Profit (loss) carried forward -€1.5m
down €1.5m (-1,216%), from -€124,136 to -€1.6m
- Trade debts +€280,879
up €280,879 (+82.0%), from €342,532 to €623,411
- Tax, wage and social debts -€88,142
down €88,142 (-63.0%), from €139,848 to €51,707
of which Taxes: -€49,829
- Gross operating margin -€1.3m
down €1.3m, from €532,399 to -€778,870
- Depreciation +€194,536
up €194,536 (+321%), from €60,580 to €255,116
- Staff costs -€57,195
down €57,195 (-9.5%), from €602,720 to €545,525
- Financial income +€51,281
up €51,281 (+194%), from €26,422 to €77,703
- Taxes -€14,596
down €14,596, from €14,580 to -€17
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 | €5,464,133 | €6,627,223 | +€1.2m | +21.3% |
| Fixed assets | 21/28 | €836,327 | €2,233,762 | +€1.4m | +167% |
| Intangible fixed assets | 21 | €641,650 | €1,644,796 | +€1.0m | +156% |
| Tangible fixed assets | 22/27 | €30,676 | €34,075 | +€3,399 | +11.1% |
| Plant, machinery and equipment | 23 | €14,926 | €20,147 | +€5,221 | +35.0% |
| Furniture and vehicles | 24 | €15,750 | €13,928 | -€1,822 | -11.6% |
| Financial fixed assets | 28 | €164,002 | €554,891 | +€390,890 | +238% |
| Current assets | 29/58 | €4,627,806 | €4,393,461 | -€234,345 | -5.1% |
| Amounts receivable within one year | 40/41 | €219,098 | €328,584 | +€109,486 | +50.0% |
| Trade receivables | 40 | €153,912 | €264,189 | +€110,277 | +71.6% |
| Other amounts receivable | 41 | €65,186 | €64,395 | -€791 | -1.2% |
| Current investments | 50/53 | €4,050,160 | €654,650 | -€3.4m | -83.8% |
| Cash at bank and in hand | 54/58 | €281,767 | €3,387,229 | +€3.1m | +1,102% |
| Deferred charges and accrued income | 490/1 | €76,781 | €22,997 | -€53,783 | -70.0% |
| Total equity and liabilities | 10/49 | €5,464,133 | €6,627,223 | +€1.2m | +21.3% |
| Equity | 10/15 | €4,961,764 | €5,952,106 | +€990,342 | +20.0% |
| Contributions | 10/11 | €5,085,900 | €7,585,900 | +€2.5m | +49.2% |
| Profit (loss) carried forward | 14 | -€124,136 | -€1,633,794 | -€1.5m | -1,216% |
| Amounts payable | 17/49 | €502,369 | €675,118 | +€172,749 | +34.4% |
| Amounts payable within one year | 42/48 | €502,369 | €675,118 | +€172,749 | +34.4% |
| Trade debts | 44 | €342,532 | €623,411 | +€280,879 | +82.0% |
| Suppliers | 440/4 | €342,532 | €623,411 | +€280,879 | +82.0% |
| Advances received on contracts in progress | 46 | €19,989 | €0 | -€19,989 | -100% |
| Taxes, remuneration and social security | 45 | €139,848 | €51,707 | -€88,142 | -63.0% |
| Taxes | 450/3 | €49,829 | €0 | -€49,829 | -100% |
| Remuneration and social security | 454/9 | €90,019 | €51,707 | -€38,313 | -42.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €602,720 | €545,525 | -€57,195 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,580 | €255,116 | +€194,536 | +321% |
| Other operating charges | 640/8 | €1,512 | €1,052 | -€460 | -30.4% |
| Gross operating margin | 9900 | €532,399 | -€778,870 | -€1.3m | |
| Operating profit (loss) | 9901 | -€132,413 | -€1,580,563 | -€1.4m | -1,094% |
| Financial income | 75/76B | €26,422 | €77,703 | +€51,281 | +194% |
| Recurring financial income | 75 | €26,422 | €77,703 | +€51,281 | +194% |
| Financial charges | 65/66B | €17,889 | €6,814 | -€11,074 | -61.9% |
| Recurring financial charges | 65 | €17,889 | €6,814 | -€11,074 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | -€123,880 | -€1,509,675 | -€1.4m | -1,119% |
| Income taxes | 67/77 | €14,580 | -€17 | -€14,596 | |
| Profit (loss) for the period | 9904 | -€138,460 | -€1,509,658 | -€1.4m | -990% |
| Profit (loss) for the period to be appropriated | 9905 | -€138,460 | -€1,509,658 | -€1.4m | -990% |
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.