Beekmans: what changed
Two fiscal 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.
Beekmans
Largest movements
- Tangible fixed assets +€502,886
up €502,886 (+154.4%), from €325,624 to €828,510
of which Land and buildings: +€456,075
- Cash -€11,325
down €11,325 (-9.8%), from €115,070 to €103,745
mainly Investment in fixed assets (net) (-€522,480) and Deferred charges and accrued income (-€6,346)
- Reserves +€392,723
up €392,723 (+85.2%), from €460,987 to €853,710
of which Tax-exempt reserves: +€392,723
- Provisions +€98,181
new in 2025: €98,181
- Gross operating margin +€868,934
up €868,934, from -€42,599 to €826,335
- Financial income -€150,294
down €150,294 (-100.0%), from €150,294 to €0
of which Non-recurring financial income: -€150,000
- Staff costs -€28,943
down €28,943 (-97.8%), from €29,603 to €660
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.
Cash bridge derived
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 | €447,309 | €941,374 | +€494,065 | +110.5% |
| Fixed assets | 21/28 | €325,624 | €828,510 | +€502,886 | +154.4% |
| Tangible fixed assets | 22/27 | €325,624 | €828,510 | +€502,886 | +154.4% |
| Land and buildings | 22 | €310,000 | €766,075 | +€456,075 | +147.1% |
| Plant, machinery and equipment | 23 | €687 | €39,828 | +€39,141 | +5696.7% |
| Furniture and vehicles | 24 | €14,937 | €22,607 | +€7,670 | +51.4% |
| Current assets | 29/58 | €121,685 | €112,864 | -€8,821 | -7.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,130 | €2,288 | -€3,842 | -62.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,130 | €2,288 | -€3,842 | -62.7% |
| Cash at bank and in hand | 54/58 | €115,070 | €103,745 | -€11,325 | -9.8% |
| Deferred charges and accrued income | 490/1 | €485 | €6,831 | +€6,346 | +1307.6% |
| Total equity and liabilities | 10/49 | €447,309 | €941,374 | +€494,065 | +110.5% |
| Equity | 10/15 | €434,547 | €826,159 | +€391,612 | +90.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €460,987 | €853,710 | +€392,723 | +85.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €392,723 | +€392,723 | |
| Distributable reserves | 133 | €460,987 | €460,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,040 | -€46,151 | -€1,111 | -2.5% |
| Provisions and deferred taxes | 16 | - | €98,181 | +€98,181 | |
| Deferred taxes | 168 | - | €98,181 | +€98,181 | |
| Amounts payable | 17/49 | €12,762 | €17,034 | +€4,272 | +33.5% |
| Amounts payable within one year | 42/48 | €12,762 | €17,034 | +€4,272 | +33.5% |
| Trade debts | 44 | €419 | €2,697 | +€2,278 | +544.3% |
| Suppliers | 440/4 | €419 | €2,697 | +€2,278 | +544.3% |
| Taxes, remuneration and social security | 45 | €5,694 | €2,646 | -€3,048 | -53.5% |
| Taxes | 450/3 | €3,637 | €2,646 | -€991 | -27.3% |
| Remuneration and social security | 454/9 | €2,057 | €0 | -€2,057 | -100.0% |
| Other amounts payable | 47/48 | €6,650 | €11,691 | +€5,041 | +75.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €29,603 | €660 | -€28,943 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,396 | €19,594 | +€1,199 | +6.5% |
| Other operating charges | 640/8 | €6,606 | €4,884 | -€1,721 | -26.1% |
| Non-recurring operating charges | 66A | €15,892 | €310,896 | +€295,004 | +1856.3% |
| Gross operating margin | 9900 | -€42,599 | €826,335 | +€868,934 | |
| Operating profit (loss) | 9901 | -€113,095 | €490,301 | +€603,396 | |
| Financial income | 75/76B | €150,294 | €0 | -€150,294 | -100.0% |
| Recurring financial income | 75 | €294 | €0 | -€294 | -100.0% |
| Non-recurring financial income | 76B | €150,000 | €0 | -€150,000 | -100.0% |
| Financial charges | 65/66B | €2,277 | €296 | -€1,981 | -87.0% |
| Recurring financial charges | 65 | €2,277 | €296 | -€1,981 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €34,922 | €490,005 | +€455,083 | +1303.1% |
| Transfer from deferred taxes | 780 | - | €1,904 | +€1,904 | |
| Transfer to deferred taxes | 680 | - | €100,085 | +€100,085 | |
| Income taxes | 67/77 | €527 | €212 | -€315 | -59.8% |
| Profit (loss) for the period | 9904 | €34,395 | €391,612 | +€357,217 | +1038.6% |
| Transfer from tax-exempt reserves | 789 | - | €7,617 | +€7,617 | |
| Transfer to tax-exempt reserves | 689 | - | €400,341 | +€400,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,395 | -€1,111 | -€35,506 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.