BEEKEN BEHEER: 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.
BEEKEN BEHEER
Largest movements
- Cash -€30,231
down €30,231 (-38.5%), from €78,423 to €48,192
mainly Contributions, distributions and other (-€40,000) and Current investments (-€29,000)
- Current investments +€29,000
new in 2025: €29,000
- Tangible fixed assets +€2,269
up €2,269 (+26.1%), from €8,693 to €10,962
of which Furniture and vehicles: +€3,097
- Receivables within one year -€1,185
down €1,185 (-4.4%), from €26,868 to €25,683
of which Other amounts receivable: -€4,709
- Tax, wage and social debts -€4,900
down €4,900 (-30.7%), from €15,936 to €11,036
- Reserves +€4,762
up €4,762 (+4.9%), from €96,538 to €101,300
of which Distributable reserves: +€4,762
- Turnover -€180,961
no longer reported in 2025 (was €180,961)
- Purchases and services -€117,399
no longer reported in 2025 (was €117,399)
- Taxes -€4,211
down €4,211 (-25.7%), from €16,415 to €12,204
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 | €115,884 | €115,915 | +€31 | 0.0% |
| Fixed assets | 21/28 | €10,593 | €12,862 | +€2,269 | +21.4% |
| Tangible fixed assets | 22/27 | €8,693 | €10,962 | +€2,269 | +26.1% |
| Plant, machinery and equipment | 23 | €1,782 | €954 | -€828 | -46.5% |
| Furniture and vehicles | 24 | €6,911 | €10,008 | +€3,097 | +44.8% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €105,291 | €103,053 | -€2,238 | -2.1% |
| Amounts receivable within one year | 40/41 | €26,868 | €25,683 | -€1,185 | -4.4% |
| Trade receivables | 40 | €14,363 | €17,887 | +€3,524 | +24.5% |
| Other amounts receivable | 41 | €12,505 | €7,796 | -€4,709 | -37.7% |
| Current investments | 50/53 | - | €29,000 | +€29,000 | |
| Cash at bank and in hand | 54/58 | €78,423 | €48,192 | -€30,231 | -38.5% |
| Deferred charges and accrued income | 490/1 | - | €178 | +€178 | |
| Total equity and liabilities | 10/49 | €115,884 | €115,915 | +€31 | 0.0% |
| Equity | 10/15 | €99,038 | €103,800 | +€4,762 | +4.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €96,538 | €101,300 | +€4,762 | +4.9% |
| Non-distributable reserves | 130/1 | €90,000 | €90,000 | = | 0.0% |
| Other | 1319 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €6,538 | €11,300 | +€4,762 | +72.8% |
| Amounts payable | 17/49 | €16,846 | €12,115 | -€4,731 | -28.1% |
| Amounts payable within one year | 42/48 | €16,846 | €12,115 | -€4,731 | -28.1% |
| Trade debts | 44 | €244 | €129 | -€115 | -47.1% |
| Suppliers | 440/4 | €244 | €129 | -€115 | -47.1% |
| Taxes, remuneration and social security | 45 | €15,936 | €11,036 | -€4,900 | -30.7% |
| Taxes | 450/3 | €15,936 | €11,036 | -€4,900 | -30.7% |
| Other amounts payable | 47/48 | €666 | €950 | +€284 | +42.6% |
| Turnover | 70 | €180,961 | - | -€180,961 | |
| Goods, raw materials, services and sundry goods | 60/61 | €117,399 | - | -€117,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €3,606 | +€581 | +19.2% |
| Other operating charges | 640/8 | €922 | €1,156 | +€234 | +25.4% |
| Gross operating margin | 9900 | €63,562 | €61,895 | -€1,667 | -2.6% |
| Operating profit (loss) | 9901 | €59,615 | €57,133 | -€2,482 | -4.2% |
| Financial charges | 65/66B | €138 | €167 | +€29 | +21.0% |
| Recurring financial charges | 65 | €138 | €167 | +€29 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €59,477 | €56,966 | -€2,511 | -4.2% |
| Income taxes | 67/77 | €16,415 | €12,204 | -€4,211 | -25.7% |
| Profit (loss) for the period | 9904 | €43,062 | €44,762 | +€1,700 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,062 | €44,762 | +€1,700 | +3.9% |
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.