BEECKMAN OPTICS: 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 OPTICS
Largest movements
- Receivables within one year -€4,802
down €4,802 (-87.3%), from €5,503 to €700
of which Other amounts receivable: -€4,802
- Tangible fixed assets -€2,986
down €2,986 (-2.3%), from €130,651 to €127,665
of which Other tangible fixed assets: -€7,203
- Cash -€2,670
down €2,670 (-6.0%), from €44,792 to €42,122
mainly Debts after one year (-€21,828) and Investment in fixed assets (net) (-€7,305)
- Debts after one year -€21,828
down €21,828 (-40.3%), from €54,116 to €32,289
of which Financial debts: -€16,828
- Reserves +€13,970
up €13,970 (+11.6%), from €120,865 to €134,835
- Tax, wage and social debts +€5,777
up €5,777 (+37.6%), from €15,360 to €21,137
- Other debts -€5,125
down €5,125 (-70.0%), from €7,318 to €2,193
- Depreciation +€3,270
up €3,270 (+46.6%), from €7,020 to €10,291
- Other operating charges +€2,792
up €2,792 (+167%), from €1,670 to €4,462
- Write-downs -€1,962
down €1,962 (-80.5%), from €2,438 to €476
- Financial charges -€1,906
down €1,906 (-51.3%), from €3,713 to €1,807
- Financial income +€739
up €739 (+4,033%), from €18 to €758
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 | €225,264 | €218,102 | -€7,162 | -3.2% |
| Fixed assets | 21/28 | €130,651 | €127,665 | -€2,986 | -2.3% |
| Tangible fixed assets | 22/27 | €130,651 | €127,665 | -€2,986 | -2.3% |
| Furniture and vehicles | 24 | €9,891 | €14,108 | +€4,217 | +42.6% |
| Other tangible fixed assets | 26 | €120,761 | €113,558 | -€7,203 | -6.0% |
| Current assets | 29/58 | €94,613 | €90,437 | -€4,176 | -4.4% |
| Stocks and contracts in progress | 3 | €43,744 | €45,235 | +€1,491 | +3.4% |
| Stocks | 30/36 | €43,744 | €45,235 | +€1,491 | +3.4% |
| Amounts receivable within one year | 40/41 | €5,503 | €700 | -€4,802 | -87.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,503 | €700 | -€4,802 | -87.3% |
| Cash at bank and in hand | 54/58 | €44,792 | €42,122 | -€2,670 | -6.0% |
| Deferred charges and accrued income | 490/1 | €574 | €2,380 | +€1,805 | +314% |
| Total equity and liabilities | 10/49 | €225,264 | €218,102 | -€7,162 | -3.2% |
| Equity | 10/15 | €121,865 | €135,835 | +€13,970 | +11.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €120,865 | €134,835 | +€13,970 | +11.6% |
| Distributable reserves | 133 | €120,865 | €134,835 | +€13,970 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €103,399 | €82,267 | -€21,132 | -20.4% |
| Amounts payable after more than one year | 17 | €54,116 | €32,289 | -€21,828 | -40.3% |
| Financial debts | 170/4 | €44,116 | €27,289 | -€16,828 | -38.1% |
| Other amounts payable | 178/9 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Amounts payable within one year | 42/48 | €48,566 | €49,886 | +€1,321 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €16,520 | €16,828 | +€308 | +1.9% |
| Trade debts | 44 | €9,369 | €9,728 | +€359 | +3.8% |
| Suppliers | 440/4 | €9,369 | €9,728 | +€359 | +3.8% |
| Taxes, remuneration and social security | 45 | €15,360 | €21,137 | +€5,777 | +37.6% |
| Taxes | 450/3 | €15,360 | €21,137 | +€5,777 | +37.6% |
| Other amounts payable | 47/48 | €7,318 | €2,193 | -€5,125 | -70.0% |
| Accrued charges and deferred income | 492/3 | €717 | €93 | -€624 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,020 | €10,291 | +€3,270 | +46.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,438 | €476 | -€1,962 | -80.5% |
| Other operating charges | 640/8 | €1,670 | €4,462 | +€2,792 | +167% |
| Gross operating margin | 9900 | €37,328 | €37,593 | +€265 | +0.7% |
| Operating profit (loss) | 9901 | €26,200 | €22,364 | -€3,836 | -14.6% |
| Financial income | 75/76B | €18 | €758 | +€739 | +4,033% |
| Recurring financial income | 75 | €18 | €758 | +€739 | +4,033% |
| Financial charges | 65/66B | €3,713 | €1,807 | -€1,906 | -51.3% |
| Recurring financial charges | 65 | €3,713 | €1,807 | -€1,906 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €22,505 | €21,314 | -€1,191 | -5.3% |
| Income taxes | 67/77 | €7,685 | €7,345 | -€341 | -4.4% |
| Profit (loss) for the period | 9904 | €14,819 | €13,970 | -€850 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,819 | €13,970 | -€850 | -5.7% |
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 20 October 2026 via checked.be.