BEECKMAN: 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.
BEECKMAN
Largest movements
- Tangible fixed assets -€49,455
down €49,455 (-35.5%), from €139,164 to €89,709
- Deferred charges and accrued income -€14,806
down €14,806 (-76.7%), from €19,304 to €4,498
- Cash +€4,853
up €4,853 (+14.5%), from €33,518 to €38,370
mainly Depreciation (+€53,443) and Deferred charges and accrued income (+€14,806)
- Stocks and contracts -€2,475
down €2,475 (-11.4%), from €21,675 to €19,200
- Debts after one year -€26,950
down €26,950 (-40.0%), from €67,307 to €40,357
- Other debts -€20,436
down €20,436 (-36.6%), from €55,822 to €35,386
- Accrued charges and deferred income -€7,850
down €7,850 (-82.6%), from €9,500 to €1,650
- Profit (loss) carried forward -€6,387
down €6,387 (-12.7%), from -€50,157 to -€56,544
- Current portion of long-term debt -€5,728
down €5,728 (-17.5%), from €32,678 to €26,950
- Gross operating margin -€33,590
down €33,590 (-37.9%), from €88,675 to €55,084
- Depreciation -€1,025
down €1,025 (-1.9%), from €54,468 to €53,443
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 | €237,180 | €173,724 | -€63,455 | -26.8% |
| Fixed assets | 21/28 | €139,164 | €89,709 | -€49,455 | -35.5% |
| Tangible fixed assets | 22/27 | €139,164 | €89,709 | -€49,455 | -35.5% |
| Land and buildings | 22 | €4,768 | €3,272 | -€1,496 | -31.4% |
| Plant, machinery and equipment | 23 | €29,053 | €20,942 | -€8,111 | -27.9% |
| Furniture and vehicles | 24 | €33,471 | €16,110 | -€17,361 | -51.9% |
| Leasing and similar rights | 25 | €71,873 | €49,385 | -€22,488 | -31.3% |
| Current assets | 29/58 | €98,016 | €84,016 | -€14,001 | -14.3% |
| Stocks and contracts in progress | 3 | €21,675 | €19,200 | -€2,475 | -11.4% |
| Stocks | 30/36 | €21,675 | €19,200 | -€2,475 | -11.4% |
| Amounts receivable within one year | 40/41 | €23,520 | €21,947 | -€1,573 | -6.7% |
| Trade receivables | 40 | €17,682 | €16,062 | -€1,621 | -9.2% |
| Other amounts receivable | 41 | €5,837 | €5,886 | +€48 | +0.8% |
| Cash at bank and in hand | 54/58 | €33,518 | €38,370 | +€4,853 | +14.5% |
| Deferred charges and accrued income | 490/1 | €19,304 | €4,498 | -€14,806 | -76.7% |
| Total equity and liabilities | 10/49 | €237,180 | €173,724 | -€63,455 | -26.8% |
| Equity | 10/15 | €67,593 | €61,206 | -€6,387 | -9.4% |
| Contributions | 10/11 | €117,749 | €117,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,157 | -€56,544 | -€6,387 | -12.7% |
| Amounts payable | 17/49 | €169,587 | €112,519 | -€57,068 | -33.7% |
| Amounts payable after more than one year | 17 | €67,307 | €40,357 | -€26,950 | -40.0% |
| Financial debts | 170/4 | €67,307 | €40,357 | -€26,950 | -40.0% |
| Amounts payable within one year | 42/48 | €92,780 | €70,512 | -€22,268 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €32,678 | €26,950 | -€5,728 | -17.5% |
| Trade debts | 44 | €3,935 | €7,316 | +€3,381 | +85.9% |
| Suppliers | 440/4 | €3,935 | €7,316 | +€3,381 | +85.9% |
| Taxes, remuneration and social security | 45 | €345 | €859 | +€514 | +148.8% |
| Taxes | 450/3 | €345 | €859 | +€514 | +148.8% |
| Other amounts payable | 47/48 | €55,822 | €35,386 | -€20,436 | -36.6% |
| Accrued charges and deferred income | 492/3 | €9,500 | €1,650 | -€7,850 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,468 | €53,443 | -€1,025 | -1.9% |
| Other operating charges | 640/8 | €3,473 | €3,536 | +€63 | +1.8% |
| Gross operating margin | 9900 | €88,675 | €55,084 | -€33,590 | -37.9% |
| Operating profit (loss) | 9901 | €30,733 | -€1,895 | -€32,628 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €4,952 | €4,172 | -€780 | -15.7% |
| Recurring financial charges | 65 | €4,952 | €4,172 | -€780 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €25,789 | -€6,067 | -€31,855 | |
| Income taxes | 67/77 | €330 | €320 | -€10 | -3.0% |
| Profit (loss) for the period | 9904 | €25,459 | -€6,387 | -€31,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,459 | -€6,387 | -€31,846 |
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.