BEELE-DRIEGHE: 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.
BEELE-DRIEGHE
Largest movements
- Current investments +€148,530
new in 2025: €148,530
- Cash -€106,952
down €106,952 (-35.1%), from €304,669 to €197,717
mainly Current investments (-€148,530) and Contributions, distributions and other (-€130,000)
- Intangible fixed assets -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€7,802
down €7,802 (-13.6%), from €57,465 to €49,662
of which Furniture and vehicles: -€4,454
- Reserves +€11,084
up €11,084 (+8.4%), from €131,648 to €142,732
- Depreciation -€7,328
down €7,328 (-20.2%), from €36,230 to €28,901
- Gross operating margin +€7,247
up €7,247 (+3.4%), from €212,321 to €219,567
- Taxes +€2,810
up €2,810 (+7.4%), from €37,925 to €40,735
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 | €405,961 | €420,178 | +€14,217 | +3.5% |
| Fixed assets | 21/28 | €77,465 | €49,662 | -€27,802 | -35.9% |
| Intangible fixed assets | 21 | €20,000 | - | -€20,000 | |
| Tangible fixed assets | 22/27 | €57,465 | €49,662 | -€7,802 | -13.6% |
| Land and buildings | 22 | €53,011 | €48,594 | -€4,418 | -8.3% |
| Plant, machinery and equipment | 23 | - | €1,069 | +€1,069 | |
| Furniture and vehicles | 24 | €4,454 | - | -€4,454 | |
| Current assets | 29/58 | €328,496 | €370,515 | +€42,020 | +12.8% |
| Amounts receivable within one year | 40/41 | €20,910 | €20,318 | -€592 | -2.8% |
| Trade receivables | 40 | €20,910 | €20,318 | -€592 | -2.8% |
| Current investments | 50/53 | - | €148,530 | +€148,530 | |
| Cash at bank and in hand | 54/58 | €304,669 | €197,717 | -€106,952 | -35.1% |
| Deferred charges and accrued income | 490/1 | €2,917 | €3,950 | +€1,034 | +35.4% |
| Total equity and liabilities | 10/49 | €405,961 | €420,178 | +€14,217 | +3.5% |
| Equity | 10/15 | €150,248 | €161,332 | +€11,084 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,648 | €142,732 | +€11,084 | +8.4% |
| Distributable reserves | 133 | €131,648 | €142,732 | +€11,084 | +8.4% |
| Amounts payable | 17/49 | €255,713 | €258,846 | +€3,133 | +1.2% |
| Amounts payable within one year | 42/48 | €247,758 | €251,517 | +€3,759 | +1.5% |
| Trade debts | 44 | €2,738 | €3,290 | +€552 | +20.1% |
| Suppliers | 440/4 | €2,738 | €3,290 | +€552 | +20.1% |
| Taxes, remuneration and social security | 45 | €4,454 | €7,492 | +€3,038 | +68.2% |
| Taxes | 450/3 | €4,454 | €7,492 | +€3,038 | +68.2% |
| Other amounts payable | 47/48 | €240,565 | €240,735 | +€170 | +0.1% |
| Accrued charges and deferred income | 492/3 | €7,955 | €7,329 | -€626 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,230 | €28,901 | -€7,328 | -20.2% |
| Other operating charges | 640/8 | €1,329 | €1,369 | +€40 | +3.0% |
| Gross operating margin | 9900 | €212,321 | €219,567 | +€7,247 | +3.4% |
| Operating profit (loss) | 9901 | €174,762 | €189,297 | +€14,535 | +8.3% |
| Financial income | 75/76B | €6,156 | €4,148 | -€2,008 | -32.6% |
| Recurring financial income | 75 | €6,156 | €4,148 | -€2,008 | -32.6% |
| Financial charges | 65/66B | €11,390 | €11,627 | +€237 | +2.1% |
| Recurring financial charges | 65 | €11,390 | €11,627 | +€237 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €169,528 | €181,818 | +€12,290 | +7.2% |
| Income taxes | 67/77 | €37,925 | €40,735 | +€2,810 | +7.4% |
| Profit (loss) for the period | 9904 | €131,604 | €141,084 | +€9,480 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €131,604 | €141,084 | +€9,480 | +7.2% |
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 23 October 2026 via checked.be.