ADC BEERNEM: 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.
ADC BEERNEM
Largest movements
- Cash +€280,588
up €280,588 (+18.3%), from €1.5m to €1.8m
mainly Net result for the year (+€208,399) and Depreciation (+€60,352)
- Tangible fixed assets -€42,227
down €42,227 (-22.4%), from €188,097 to €145,869
of which Other tangible fixed assets: -€26,149
- Reserves +€194,035
up €194,035 (+13.0%), from €1.5m to €1.7m
of which Distributable reserves: +€194,035
- Gross operating margin -€41,301
down €41,301 (-5.2%), from €801,371 to €760,070
- Depreciation -€18,737
down €18,737 (-23.7%), from €79,089 to €60,352
- Financial charges +€11,209
up €11,209 (+123%), from €9,104 to €20,314
- Staff costs -€8,334
down €8,334 (-2.2%), from €381,407 to €373,073
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 | €1,809,197 | €2,030,175 | +€220,978 | +12.2% |
| Fixed assets | 21/28 | €218,745 | €158,393 | -€60,352 | -27.6% |
| Intangible fixed assets | 21 | €30,649 | €12,524 | -€18,125 | -59.1% |
| Tangible fixed assets | 22/27 | €188,097 | €145,869 | -€42,227 | -22.4% |
| Land and buildings | 22 | €2,817 | €1,841 | -€977 | -34.7% |
| Plant, machinery and equipment | 23 | €13,040 | €9,237 | -€3,803 | -29.2% |
| Furniture and vehicles | 24 | €30,516 | €19,218 | -€11,298 | -37.0% |
| Other tangible fixed assets | 26 | €141,723 | €115,574 | -€26,149 | -18.5% |
| Current assets | 29/58 | €1,590,451 | €1,871,782 | +€281,331 | +17.7% |
| Amounts receivable within one year | 40/41 | €58,650 | €60,056 | +€1,406 | +2.4% |
| Trade receivables | 40 | €58,575 | €59,981 | +€1,406 | +2.4% |
| Other amounts receivable | 41 | €75 | €75 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,529,120 | €1,809,708 | +€280,588 | +18.3% |
| Deferred charges and accrued income | 490/1 | €2,681 | €2,018 | -€663 | -24.7% |
| Total equity and liabilities | 10/49 | €1,809,197 | €2,030,175 | +€220,978 | +12.2% |
| Equity | 10/15 | €1,506,469 | €1,700,504 | +€194,035 | +12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,494,069 | €1,688,104 | +€194,035 | +13.0% |
| Non-distributable reserves | 130/1 | €37,410 | €37,410 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,410 | €37,410 | = | 0.0% |
| Distributable reserves | 133 | €1,456,659 | €1,650,694 | +€194,035 | +13.3% |
| Amounts payable | 17/49 | €302,728 | €329,672 | +€26,944 | +8.9% |
| Amounts payable within one year | 42/48 | €294,592 | €317,527 | +€22,935 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €27,256 | €27,136 | -€120 | -0.4% |
| Trade debts | 44 | €3,998 | €5,250 | +€1,253 | +31.3% |
| Suppliers | 440/4 | €3,998 | €5,250 | +€1,253 | +31.3% |
| Taxes, remuneration and social security | 45 | €91,638 | €99,482 | +€7,844 | +8.6% |
| Taxes | 450/3 | €39,397 | €55,607 | +€16,210 | +41.1% |
| Remuneration and social security | 454/9 | €52,241 | €43,875 | -€8,366 | -16.0% |
| Other amounts payable | 47/48 | €171,700 | €185,659 | +€13,958 | +8.1% |
| Accrued charges and deferred income | 492/3 | €8,136 | €12,145 | +€4,009 | +49.3% |
| Non-recurring operating income | 76A | €12,500 | - | -€12,500 | |
| Remuneration, social security and pensions | 62 | €381,407 | €373,073 | -€8,334 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,089 | €60,352 | -€18,737 | -23.7% |
| Other operating charges | 640/8 | €4,209 | €4,306 | +€96 | +2.3% |
| Gross operating margin | 9900 | €801,371 | €760,070 | -€41,301 | -5.2% |
| Operating profit (loss) | 9901 | €336,665 | €322,339 | -€14,326 | -4.3% |
| Financial income | 75/76B | €9,008 | €4,396 | -€4,612 | -51.2% |
| Recurring financial income | 75 | €9,008 | €4,396 | -€4,612 | -51.2% |
| Financial charges | 65/66B | €9,104 | €20,314 | +€11,209 | +123% |
| Recurring financial charges | 65 | €9,104 | €20,314 | +€11,209 | +123% |
| Profit (loss) for the period before taxes | 9903 | €336,569 | €306,421 | -€30,148 | -9.0% |
| Income taxes | 67/77 | €105,749 | €98,023 | -€7,726 | -7.3% |
| Profit (loss) for the period | 9904 | €230,820 | €208,399 | -€22,421 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €230,820 | €208,399 | -€22,421 | -9.7% |
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.