BEEREN: 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.
BEEREN
Largest movements
- Cash +€7,267
up €7,267 (+20.2%), from €35,971 to €43,238
mainly Depreciation (+€4,654) and Net result for the year (+€4,113)
- Tangible fixed assets -€4,654
down €4,654 (-59.1%), from €7,877 to €3,223
of which Furniture and vehicles: -€3,688
- Reserves +€4,113
up €4,113 (+44.9%), from €9,152 to €13,265
- Tax, wage and social debts -€1,842
down €1,842 (-27.9%), from €6,601 to €4,759
- Gross operating margin -€13,291
down €13,291 (-48.9%), from €27,171 to €13,880
- Taxes -€3,868
down €3,868 (-61.9%), from €6,253 to €2,385
- Depreciation -€294
down €294 (-5.9%), from €4,948 to €4,654
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 | €44,929 | €47,490 | +€2,561 | +5.7% |
| Fixed assets | 21/28 | €7,877 | €3,223 | -€4,654 | -59.1% |
| Tangible fixed assets | 22/27 | €7,877 | €3,223 | -€4,654 | -59.1% |
| Land and buildings | 22 | €1,098 | €788 | -€310 | -28.2% |
| Plant, machinery and equipment | 23 | €657 | - | -€657 | |
| Furniture and vehicles | 24 | €6,122 | €2,435 | -€3,688 | -60.2% |
| Current assets | 29/58 | €37,052 | €44,268 | +€7,215 | +19.5% |
| Stocks and contracts in progress | 3 | €100 | €234 | +€133 | +133.2% |
| Stocks | 30/36 | €100 | €234 | +€133 | +133.2% |
| Cash at bank and in hand | 54/58 | €35,971 | €43,238 | +€7,267 | +20.2% |
| Deferred charges and accrued income | 490/1 | €981 | €796 | -€185 | -18.9% |
| Total equity and liabilities | 10/49 | €44,929 | €47,490 | +€2,561 | +5.7% |
| Equity | 10/15 | €21,552 | €25,665 | +€4,113 | +19.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,152 | €13,265 | +€4,113 | +44.9% |
| Distributable reserves | 133 | €9,152 | €13,265 | +€4,113 | +44.9% |
| Amounts payable | 17/49 | €23,376 | €21,825 | -€1,551 | -6.6% |
| Amounts payable within one year | 42/48 | €23,376 | €21,825 | -€1,551 | -6.6% |
| Trade debts | 44 | €1,864 | €2,233 | +€368 | +19.8% |
| Suppliers | 440/4 | €1,864 | €2,233 | +€368 | +19.8% |
| Taxes, remuneration and social security | 45 | €6,601 | €4,759 | -€1,842 | -27.9% |
| Taxes | 450/3 | €6,601 | €4,759 | -€1,842 | -27.9% |
| Other amounts payable | 47/48 | €14,911 | €14,834 | -€77 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,948 | €4,654 | -€294 | -5.9% |
| Other operating charges | 640/8 | €826 | €688 | -€139 | -16.8% |
| Gross operating margin | 9900 | €27,171 | €13,880 | -€13,291 | -48.9% |
| Operating profit (loss) | 9901 | €21,397 | €8,538 | -€12,859 | -60.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,095 | €2,041 | -€54 | -2.6% |
| Recurring financial charges | 65 | €2,095 | €2,041 | -€54 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €19,302 | €6,497 | -€12,804 | -66.3% |
| Income taxes | 67/77 | €6,253 | €2,385 | -€3,868 | -61.9% |
| Profit (loss) for the period | 9904 | €13,049 | €4,113 | -€8,936 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,049 | €4,113 | -€8,936 | -68.5% |
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 7 October 2026 via checked.be.