BEECKMAN: 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.
BEECKMAN
Largest movements
- Stocks and contracts -€15,734
down €15,734 (-80.5%), from €19,554 to €3,820
- Cash -€4,382
down €4,382 (-79.3%), from €5,527 to €1,145
mainly Other debts (-€9,277) and Contributions, distributions and other (-€4,382)
- Receivables within one year +€3,061
up €3,061 (+89.3%), from €3,429 to €6,490
of which Trade receivables: +€3,010
- Tangible fixed assets -€977
down €977 (-10.8%), from €9,066 to €8,089
of which Other tangible fixed assets: -€1,110
- Other debts -€9,277
down €9,277 (-19.0%), from €48,755 to €39,479
- Profit (loss) carried forward -€7,392
down €7,392 (-18.3%), from -€40,443 to -€47,835
- Trade debts -€3,172
down €3,172 (-49.4%), from €6,422 to €3,249
- Accrued charges and deferred income +€2,750
new in 2025: €2,750
- Current portion of long-term debt -€924
no longer reported in 2025 (was €924)
- Other operating charges +€6,396
up €6,396 (+231.6%), from €2,762 to €9,157
- Gross operating margin +€4,879
up €4,879 (+86.9%), from €5,614 to €10,493
- Depreciation -€2,513
down €2,513 (-42.9%), from €5,864 to €3,350
- Staff costs -€913
no longer reported in 2025 (was €913)
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 | €37,577 | €19,544 | -€18,033 | -48.0% |
| Fixed assets | 21/28 | €9,066 | €8,089 | -€977 | -10.8% |
| Tangible fixed assets | 22/27 | €9,066 | €8,089 | -€977 | -10.8% |
| Furniture and vehicles | 24 | €5,950 | €6,083 | +€132 | +2.2% |
| Other tangible fixed assets | 26 | €3,116 | €2,006 | -€1,110 | -35.6% |
| Current assets | 29/58 | €28,510 | €11,455 | -€17,056 | -59.8% |
| Stocks and contracts in progress | 3 | €19,554 | €3,820 | -€15,734 | -80.5% |
| Stocks | 30/36 | €19,554 | €3,820 | -€15,734 | -80.5% |
| Amounts receivable within one year | 40/41 | €3,429 | €6,490 | +€3,061 | +89.3% |
| Trade receivables | 40 | €3,429 | €6,439 | +€3,010 | +87.8% |
| Other amounts receivable | 41 | - | €51 | +€51 | |
| Cash at bank and in hand | 54/58 | €5,527 | €1,145 | -€4,382 | -79.3% |
| Total equity and liabilities | 10/49 | €37,577 | €19,544 | -€18,033 | -48.0% |
| Equity | 10/15 | -€19,984 | -€27,376 | -€7,392 | -37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€40,443 | -€47,835 | -€7,392 | -18.3% |
| Amounts payable | 17/49 | €57,560 | €46,920 | -€10,641 | -18.5% |
| Amounts payable within one year | 42/48 | €57,560 | €44,170 | -€13,391 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €924 | - | -€924 | |
| Trade debts | 44 | €6,422 | €3,249 | -€3,172 | -49.4% |
| Suppliers | 440/4 | €6,422 | €3,249 | -€3,172 | -49.4% |
| Taxes, remuneration and social security | 45 | €1,459 | €1,442 | -€18 | -1.2% |
| Taxes | 450/3 | €1,459 | €1,442 | -€18 | -1.2% |
| Other amounts payable | 47/48 | €48,755 | €39,479 | -€9,277 | -19.0% |
| Accrued charges and deferred income | 492/3 | - | €2,750 | +€2,750 | |
| Remuneration, social security and pensions | 62 | €913 | - | -€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,864 | €3,350 | -€2,513 | -42.9% |
| Other operating charges | 640/8 | €2,762 | €9,157 | +€6,396 | +231.6% |
| Gross operating margin | 9900 | €5,614 | €10,493 | +€4,879 | +86.9% |
| Operating profit (loss) | 9901 | -€3,924 | -€2,015 | +€1,909 | +48.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €359 | €346 | -€13 | -3.7% |
| Recurring financial charges | 65 | €359 | €346 | -€13 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,282 | -€2,361 | +€1,921 | +44.9% |
| Income taxes | 67/77 | €735 | €649 | -€86 | -11.7% |
| Profit (loss) for the period | 9904 | -€5,017 | -€3,010 | +€2,007 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,017 | -€3,010 | +€2,007 | +40.0% |
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 9 October 2026 via checked.be.