BEECKMAN - VERNAILLEN: what changed
BEECKMAN - VERNAILLEN
Largest movements
- Tangible fixed assets +€211,101
up €211,101 (+30.4%), from €693,451 to €904,552
- Other debts +€221,544
up €221,544 (+82.9%), from €267,168 to €488,712
- Reserves -€9,849
down €9,849 (-3.3%), from €297,890 to €288,041
of which Distributable reserves: -€9,849
- Other operating charges -€8,134
down €8,134 (-43.6%), from €18,672 to €10,538
- Gross operating margin +€3,914
up €3,914, from -€2,505 to €1,409
- Financial charges +€250
up €250 (+53.3%), from €470 to €720
- Taxes -€90
no longer reported in 2025 (was €90)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,399 | €913,094 | +€211,695 | +30.2% |
| Fixed assets | 21/28 | €693,451 | €904,552 | +€211,101 | +30.4% |
| Tangible fixed assets | 22/27 | €693,451 | €904,552 | +€211,101 | +30.4% |
| Land and buildings | 22 | €693,451 | €904,552 | +€211,101 | +30.4% |
| Current assets | 29/58 | €7,948 | €8,542 | +€594 | +7.5% |
| Cash at bank and in hand | 54/58 | €7,948 | €8,542 | +€594 | +7.5% |
| Total equity and liabilities | 10/49 | €701,399 | €913,094 | +€211,695 | +30.2% |
| Equity | 10/15 | €434,231 | €424,382 | -€9,849 | -2.3% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €297,890 | €288,041 | -€9,849 | -3.3% |
| Non-distributable reserves | 130/1 | €13,634 | €13,634 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,634 | €13,634 | = | 0.0% |
| Distributable reserves | 133 | €284,256 | €274,407 | -€9,849 | -3.5% |
| Amounts payable | 17/49 | €267,168 | €488,712 | +€221,544 | +82.9% |
| Amounts payable within one year | 42/48 | €267,168 | €488,712 | +€221,544 | +82.9% |
| Other amounts payable | 47/48 | €267,168 | €488,712 | +€221,544 | +82.9% |
| Other operating charges | 640/8 | €18,672 | €10,538 | -€8,134 | -43.6% |
| Gross operating margin | 9900 | -€2,505 | €1,409 | +€3,914 | |
| Operating profit (loss) | 9901 | -€21,177 | -€9,129 | +€12,048 | +56.9% |
| Financial charges | 65/66B | €470 | €720 | +€250 | +53.3% |
| Recurring financial charges | 65 | €470 | €720 | +€250 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,646 | -€9,849 | +€11,798 | +54.5% |
| Income taxes | 67/77 | €90 | - | -€90 | |
| Profit (loss) for the period | 9904 | -€21,736 | -€9,849 | +€11,887 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,736 | -€9,849 | +€11,887 | +54.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.