BEECKMANS DESIGN: 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.
BEECKMANS DESIGN
Largest movements
- Tangible fixed assets -€82,497
down €82,497 (-19.6%), from €421,323 to €338,826
of which Plant, machinery and equipment: -€41,754
- Stocks and contracts +€35,000
up €35,000 (+8.0%), from €440,000 to €475,000
of which Contracts in progress: +€35,000
- Receivables within one year +€18,402
up €18,402 (+3.9%), from €474,949 to €493,351
of which Trade receivables: +€33,359
- Other debts -€40,090
down €40,090 (-15.2%), from €263,937 to €223,846
- Debts after one year -€36,341
down €36,341 (-5.2%), from €692,890 to €656,549
- Reserves +€33,572
up €33,572 (+29.7%), from €113,050 to €146,622
of which Distributable reserves: +€33,572
- Gross operating margin +€40,591
up €40,591 (+36.1%), from €112,515 to €153,106
- Taxes +€15,189
up €15,189 (+736%), from €2,063 to €17,252
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 | €1,395,687 | €1,361,719 | -€33,968 | -2.4% |
| Fixed assets | 21/28 | €421,323 | €338,826 | -€82,497 | -19.6% |
| Tangible fixed assets | 22/27 | €421,323 | €338,826 | -€82,497 | -19.6% |
| Land and buildings | 22 | €191,916 | €151,961 | -€39,955 | -20.8% |
| Plant, machinery and equipment | 23 | €227,044 | €185,289 | -€41,754 | -18.4% |
| Furniture and vehicles | 24 | €2,363 | €1,575 | -€788 | -33.3% |
| Current assets | 29/58 | €974,364 | €1,022,894 | +€48,529 | +5.0% |
| Stocks and contracts in progress | 3 | €440,000 | €475,000 | +€35,000 | +8.0% |
| Stocks | 30/36 | €125,000 | €125,000 | = | 0.0% |
| Contracts in progress | 37 | €315,000 | €350,000 | +€35,000 | +11.1% |
| Amounts receivable within one year | 40/41 | €474,949 | €493,351 | +€18,402 | +3.9% |
| Trade receivables | 40 | €401,270 | €434,629 | +€33,359 | +8.3% |
| Other amounts receivable | 41 | €73,679 | €58,722 | -€14,957 | -20.3% |
| Cash at bank and in hand | 54/58 | €52,882 | €48,010 | -€4,873 | -9.2% |
| Deferred charges and accrued income | 490/1 | €6,533 | €6,533 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,395,687 | €1,361,719 | -€33,968 | -2.4% |
| Equity | 10/15 | €347,957 | €381,530 | +€33,572 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,050 | €146,622 | +€33,572 | +29.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €111,190 | €144,762 | +€33,572 | +30.2% |
| Profit (loss) carried forward | 14 | €216,307 | €216,307 | = | 0.0% |
| Amounts payable | 17/49 | €1,047,730 | €980,190 | -€67,540 | -6.4% |
| Amounts payable after more than one year | 17 | €692,890 | €656,549 | -€36,341 | -5.2% |
| Financial debts | 170/4 | €692,890 | €656,549 | -€36,341 | -5.2% |
| Amounts payable within one year | 42/48 | €354,840 | €323,641 | -€31,199 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €34,730 | €36,341 | +€1,611 | +4.6% |
| Trade debts | 44 | €45,021 | €44,175 | -€846 | -1.9% |
| Suppliers | 440/4 | €45,021 | €44,175 | -€846 | -1.9% |
| Taxes, remuneration and social security | 45 | €11,152 | €19,279 | +€8,127 | +72.9% |
| Taxes | 450/3 | €11,152 | €19,279 | +€8,127 | +72.9% |
| Other amounts payable | 47/48 | €263,937 | €223,846 | -€40,090 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,102 | €82,497 | -€605 | -0.7% |
| Other operating charges | 640/8 | €12,261 | €11,567 | -€694 | -5.7% |
| Gross operating margin | 9900 | €112,515 | €153,106 | +€40,591 | +36.1% |
| Operating profit (loss) | 9901 | €17,152 | €59,042 | +€41,890 | +244% |
| Financial income | 75/76B | €34 | €85 | +€51 | +149% |
| Recurring financial income | 75 | €34 | €85 | +€51 | +149% |
| Financial charges | 65/66B | €9,719 | €8,303 | -€1,416 | -14.6% |
| Recurring financial charges | 65 | €9,719 | €8,303 | -€1,416 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €7,468 | €50,824 | +€43,356 | +581% |
| Income taxes | 67/77 | €2,063 | €17,252 | +€15,189 | +736% |
| Profit (loss) for the period | 9904 | €5,405 | €33,572 | +€28,167 | +521% |
| Profit (loss) for the period to be appropriated | 9905 | €5,405 | €33,572 | +€28,167 | +521% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.