Beeckman Sander: 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 Sander
Largest movements
- Cash +€15,753
up €15,753 (+29.5%), from €53,403 to €69,156
mainly Net result for the year (+€13,426) and Depreciation (+€10,401)
- Tangible fixed assets -€10,401
down €10,401 (-29.9%), from €34,737 to €24,336
of which Plant, machinery and equipment: -€6,081
- Stocks and contracts +€2,130
up €2,130 (+105%), from €2,027 to €4,157
of which Contracts in progress: +€1,605
- Reserves +€13,426
up €13,426 (+17.8%), from €75,348 to €88,774
- Debts after one year -€3,505
down €3,505 (-47.1%), from €7,441 to €3,936
- Tax, wage and social debts -€2,461
down €2,461 (-36.9%), from €6,669 to €4,208
of which Taxes: -€2,461
- Gross operating margin -€31,491
down €31,491 (-52.1%), from €60,415 to €28,924
- Taxes -€6,573
down €6,573 (-60.7%), from €10,822 to €4,249
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 | €100,159 | €108,635 | +€8,476 | +8.5% |
| Fixed assets | 21/28 | €34,737 | €24,336 | -€10,401 | -29.9% |
| Tangible fixed assets | 22/27 | €34,737 | €24,336 | -€10,401 | -29.9% |
| Plant, machinery and equipment | 23 | €19,325 | €13,244 | -€6,081 | -31.5% |
| Furniture and vehicles | 24 | €15,412 | €11,092 | -€4,320 | -28.0% |
| Current assets | 29/58 | €65,422 | €84,299 | +€18,877 | +28.9% |
| Stocks and contracts in progress | 3 | €2,027 | €4,157 | +€2,130 | +105% |
| Stocks | 30/36 | €997 | €1,522 | +€525 | +52.7% |
| Contracts in progress | 37 | €1,030 | €2,635 | +€1,605 | +156% |
| Amounts receivable within one year | 40/41 | €9,992 | €10,987 | +€995 | +10.0% |
| Trade receivables | 40 | €9,514 | €7,539 | -€1,975 | -20.8% |
| Other amounts receivable | 41 | €478 | €3,448 | +€2,970 | +621% |
| Cash at bank and in hand | 54/58 | €53,403 | €69,156 | +€15,753 | +29.5% |
| Total equity and liabilities | 10/49 | €100,159 | €108,635 | +€8,476 | +8.5% |
| Equity | 10/15 | €80,348 | €93,774 | +€13,426 | +16.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,348 | €88,774 | +€13,426 | +17.8% |
| Distributable reserves | 133 | €75,348 | €88,774 | +€13,426 | +17.8% |
| Amounts payable | 17/49 | €19,812 | €14,861 | -€4,951 | -25.0% |
| Amounts payable after more than one year | 17 | €7,441 | €3,936 | -€3,505 | -47.1% |
| Financial debts | 170/4 | €7,441 | €3,936 | -€3,505 | -47.1% |
| Amounts payable within one year | 42/48 | €12,371 | €10,926 | -€1,446 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €3,386 | €3,505 | +€119 | +3.5% |
| Trade debts | 44 | €2,316 | €3,213 | +€896 | +38.7% |
| Suppliers | 440/4 | €2,316 | €3,213 | +€896 | +38.7% |
| Taxes, remuneration and social security | 45 | €6,669 | €4,208 | -€2,461 | -36.9% |
| Taxes | 450/3 | €5,419 | €2,958 | -€2,461 | -45.4% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Non-recurring operating income | 76A | €659 | - | -€659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,401 | €10,401 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €531 | +€391 | +278% |
| Gross operating margin | 9900 | €60,415 | €28,924 | -€31,491 | -52.1% |
| Operating profit (loss) | 9901 | €49,873 | €17,991 | -€31,882 | -63.9% |
| Financial income | 75/76B | €25 | €111 | +€87 | +348% |
| Recurring financial income | 75 | €25 | €111 | +€87 | +348% |
| Financial charges | 65/66B | €560 | €427 | -€133 | -23.7% |
| Recurring financial charges | 65 | €560 | €427 | -€133 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €49,338 | €17,675 | -€31,663 | -64.2% |
| Income taxes | 67/77 | €10,822 | €4,249 | -€6,573 | -60.7% |
| Profit (loss) for the period | 9904 | €38,516 | €13,426 | -€25,090 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,516 | €13,426 | -€25,090 | -65.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.