BEECKMAN 40: 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 40
Largest movements
- Stocks and contracts +€458,092
up €458,092 (+14.0%), from €3.3m to €3.7m
- Debts after one year +€1.2m
new in 2025: €1.2m
of which Financial debts: +€1.2m
- Other debts -€910,744
down €910,744 (-99.1%), from €919,423 to €8,680
- Profit (loss) carried forward +€189,119
up €189,119 (+81.6%), from -€231,684 to -€42,565
- Financial charges -€354,951
down €354,951, from €149,220 to -€205,731
- Gross operating margin -€12,180
down €12,180 (-355%), from -€3,433 to -€15,613
- Financial income -€309
no longer reported in 2025 (was €309)
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 | €3,300,706 | €3,791,055 | +€490,348 | +14.9% |
| Fixed assets | 21/28 | €198 | €198 | = | 0.0% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €3,300,508 | €3,790,857 | +€490,348 | +14.9% |
| Stocks and contracts in progress | 3 | €3,280,140 | €3,738,232 | +€458,092 | +14.0% |
| Stocks | 30/36 | €3,280,140 | €3,738,232 | +€458,092 | +14.0% |
| Amounts receivable within one year | 40/41 | €20,113 | €52,110 | +€31,997 | +159% |
| Trade receivables | 40 | €5,748 | €39,100 | +€33,352 | +580% |
| Other amounts receivable | 41 | €14,365 | €13,010 | -€1,355 | -9.4% |
| Cash at bank and in hand | 54/58 | €255 | €514 | +€259 | +102% |
| Total equity and liabilities | 10/49 | €3,300,706 | €3,791,055 | +€490,348 | +14.9% |
| Equity | 10/15 | -€225,484 | -€36,365 | +€189,119 | +83.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€231,684 | -€42,565 | +€189,119 | +81.6% |
| Amounts payable | 17/49 | €3,526,190 | €3,827,419 | +€301,229 | +8.5% |
| Amounts payable after more than one year | 17 | - | €1,205,360 | +€1.2m | |
| Financial debts | 170/4 | - | €1,200,000 | +€1.2m | |
| Other amounts payable | 178/9 | - | €5,360 | +€5,360 | |
| Amounts payable within one year | 42/48 | €3,482,846 | €2,576,113 | -€906,733 | -26.0% |
| Financial debts | 43 | €2,406,530 | €2,406,500 | -€30 | 0.0% |
| Credit institutions | 430/8 | €2,406,530 | €2,406,500 | -€30 | 0.0% |
| Trade debts | 44 | €156,893 | €160,596 | +€3,703 | +2.4% |
| Suppliers | 440/4 | €156,893 | €160,596 | +€3,703 | +2.4% |
| Taxes, remuneration and social security | 45 | - | €338 | +€338 | |
| Taxes | 450/3 | - | €338 | +€338 | |
| Other amounts payable | 47/48 | €919,423 | €8,680 | -€910,744 | -99.1% |
| Accrued charges and deferred income | 492/3 | €43,344 | €45,946 | +€2,603 | +6.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€3,433 | -€15,613 | -€12,180 | -355% |
| Operating profit (loss) | 9901 | -€4,401 | -€16,612 | -€12,211 | -277% |
| Financial income | 75/76B | €309 | - | -€309 | |
| Recurring financial income | 75 | €309 | - | -€309 | |
| Financial charges | 65/66B | €149,220 | -€205,731 | -€354,951 | |
| Recurring financial charges | 65 | €149,220 | -€205,731 | -€354,951 | |
| Profit (loss) for the period before taxes | 9903 | -€153,312 | €189,119 | +€342,431 | |
| Profit (loss) for the period | 9904 | -€153,312 | €189,119 | +€342,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€153,312 | €189,119 | +€342,431 |
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 19 October 2026 via checked.be.