Beeldhouwer: 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.
Beeldhouwer
Largest movements
- Receivables within one year +€23,286
up €23,286 (+464.3%), from €5,015 to €28,302
of which Trade receivables: +€23,288
- Cash +€22,764
up €22,764 (+114.2%), from €19,931 to €42,696
mainly Net result for the year (+€40,122) and Other debts (+€4,886)
- Tangible fixed assets +€1,405
new in 2025: €1,405
- Reserves +€39,289
up €39,289 (+468.7%), from €8,382 to €47,671
- Other debts +€4,886
up €4,886 (+52.3%), from €9,341 to €14,227
- Tax, wage and social debts +€3,279
up €3,279 (+75.7%), from €4,331 to €7,610
of which Taxes: +€1,667
- Gross operating margin +€40,052
up €40,052 (+291.7%), from €13,733 to €53,784
- Taxes +€7,842
up €7,842 (+302.9%), from €2,589 to €10,431
- Financial charges +€697
up €697 (+46.0%), from €1,516 to €2,213
- Depreciation +€619
new in 2025: €619
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 | €24,947 | €72,402 | +€47,455 | +190.2% |
| Fixed assets | 21/28 | - | €1,405 | +€1,405 | |
| Tangible fixed assets | 22/27 | - | €1,405 | +€1,405 | |
| Plant, machinery and equipment | 23 | - | €1,405 | +€1,405 | |
| Current assets | 29/58 | €24,947 | €70,997 | +€46,051 | +184.6% |
| Amounts receivable within one year | 40/41 | €5,015 | €28,302 | +€23,286 | +464.3% |
| Trade receivables | 40 | €5,009 | €28,297 | +€23,288 | +464.9% |
| Other amounts receivable | 41 | €6 | €5 | -€1 | -21.1% |
| Cash at bank and in hand | 54/58 | €19,931 | €42,696 | +€22,764 | +114.2% |
| Total equity and liabilities | 10/49 | €24,947 | €72,402 | +€47,455 | +190.2% |
| Equity | 10/15 | €10,882 | €50,171 | +€39,289 | +361.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,382 | €47,671 | +€39,289 | +468.7% |
| Distributable reserves | 133 | €8,382 | €47,671 | +€39,289 | +468.7% |
| Amounts payable | 17/49 | €14,065 | €22,231 | +€8,166 | +58.1% |
| Amounts payable within one year | 42/48 | €14,065 | €22,231 | +€8,166 | +58.1% |
| Trade debts | 44 | €393 | €394 | +€1 | +0.3% |
| Suppliers | 440/4 | €393 | €394 | +€1 | +0.3% |
| Taxes, remuneration and social security | 45 | €4,331 | €7,610 | +€3,279 | +75.7% |
| Taxes | 450/3 | €4,331 | €5,997 | +€1,667 | +38.5% |
| Remuneration and social security | 454/9 | - | €1,612 | +€1,612 | |
| Other amounts payable | 47/48 | €9,341 | €14,227 | +€4,886 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €619 | +€619 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,733 | €53,784 | +€40,052 | +291.7% |
| Operating profit (loss) | 9901 | €13,345 | €52,765 | +€39,420 | +295.4% |
| Financial charges | 65/66B | €1,516 | €2,213 | +€697 | +46.0% |
| Recurring financial charges | 65 | €1,516 | €2,213 | +€697 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | €11,830 | €50,553 | +€38,723 | +327.3% |
| Income taxes | 67/77 | €2,589 | €10,431 | +€7,842 | +302.9% |
| Profit (loss) for the period | 9904 | €9,241 | €40,122 | +€30,881 | +334.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,241 | €40,122 | +€30,881 | +334.2% |
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 3 October 2026 via checked.be.