BEEKENS & PARTNERS: 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.
BEEKENS & PARTNERS
Largest movements
- Cash -€420,089
down €420,089 (-64.5%), from €651,709 to €231,620
mainly Current investments (-€300,000) and Receivables within one year (-€92,218)
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year +€92,218
up €92,218 (+38.9%), from €236,803 to €329,020
of which Other amounts receivable: +€86,807
- Short-term financial debts -€26,544
no longer reported in 2025 (was €26,544)
- Turnover -€409,530
down €409,530 (-81.9%), from €499,955 to €90,425
- Gross operating margin -€382,048
down €382,048 (-98.2%), from €388,912 to €6,864
- Taxes -€119,255
down €119,255 (-99.5%), from €119,886 to €631
- Purchases and services -€27,482
down €27,482 (-24.7%), from €111,042 to €83,561
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 | €2,230,052 | €2,190,844 | -€39,208 | -1.8% |
| Fixed assets | 21/28 | €251,540 | €240,204 | -€11,336 | -4.5% |
| Intangible fixed assets | 21 | €220,562 | €220,562 | = | 0.0% |
| Tangible fixed assets | 22/27 | €30,369 | €19,032 | -€11,336 | -37.3% |
| Land and buildings | 22 | €10,375 | €10,375 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,634 | €227 | -€1,407 | -86.1% |
| Furniture and vehicles | 24 | €18,360 | €8,430 | -€9,930 | -54.1% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €1,978,512 | €1,950,640 | -€27,871 | -1.4% |
| Amounts receivable after more than one year | 29 | €1,090,000 | €1,090,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,090,000 | €1,090,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €236,803 | €329,020 | +€92,218 | +38.9% |
| Trade receivables | 40 | €119,423 | €124,834 | +€5,411 | +4.5% |
| Other amounts receivable | 41 | €117,379 | €204,186 | +€86,807 | +74.0% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €651,709 | €231,620 | -€420,089 | -64.5% |
| Total equity and liabilities | 10/49 | €2,230,052 | €2,190,844 | -€39,208 | -1.8% |
| Equity | 10/15 | €2,084,541 | €2,082,242 | -€2,298 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €720,610 | €720,610 | = | 0.0% |
| 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 | €718,750 | €718,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,351,531 | €1,349,232 | -€2,298 | -0.2% |
| Amounts payable | 17/49 | €145,511 | €108,602 | -€36,909 | -25.4% |
| Amounts payable within one year | 42/48 | €145,511 | €108,602 | -€36,909 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €2,591 | - | -€2,591 | |
| Financial debts | 43 | €26,544 | - | -€26,544 | |
| Credit institutions | 430/8 | €26,544 | - | -€26,544 | |
| Trade debts | 44 | €25,177 | €33,085 | +€7,907 | +31.4% |
| Suppliers | 440/4 | €25,177 | €33,085 | +€7,907 | +31.4% |
| Taxes, remuneration and social security | 45 | €91,199 | €75,517 | -€15,681 | -17.2% |
| Taxes | 450/3 | €91,199 | €75,517 | -€15,681 | -17.2% |
| Turnover | 70 | €499,955 | €90,425 | -€409,530 | -81.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,042 | €83,561 | -€27,482 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,050 | €11,336 | -€3,713 | -24.7% |
| Other operating charges | 640/8 | €1,401 | €3,700 | +€2,298 | +164% |
| Gross operating margin | 9900 | €388,912 | €6,864 | -€382,048 | -98.2% |
| Operating profit (loss) | 9901 | €372,461 | -€8,172 | -€380,634 | |
| Financial income | 75/76B | €5,021 | €7,918 | +€2,898 | +57.7% |
| Recurring financial income | 75 | €5,021 | €7,918 | +€2,898 | +57.7% |
| Financial charges | 65/66B | €3,127 | €1,413 | -€1,713 | -54.8% |
| Recurring financial charges | 65 | €3,127 | €1,413 | -€1,713 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €374,356 | -€1,667 | -€376,023 | |
| Income taxes | 67/77 | €119,886 | €631 | -€119,255 | -99.5% |
| Profit (loss) for the period | 9904 | €254,470 | -€2,298 | -€256,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €254,470 | -€2,298 | -€256,768 |
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 28 October 2026 via checked.be.