BEERENS GROEP: 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.
BEERENS GROEP
Largest movements
- Financial fixed assets +€9.1m
up €9.1m (+22.7%), from €40.1m to €49.2m
- Receivables within one year -€3.3m
down €3.3m (-31.4%), from €10.4m to €7.1m
of which Other amounts receivable: -€3.3m
- Cash -€1.9m
down €1.9m (-67.6%), from €2.8m to €912,649
mainly Investment in fixed assets (net) (-€9.1m) and Contributions, distributions and other (-€2.0m)
- Reserves +€3.3m
up €3.3m (+15.2%), from €21.6m to €24.9m
of which Distributable reserves: +€3.0m
- Other debts +€1.0m
up €1.0m (+50.0%), from €2.0m to €3.0m
- Financial income +€3.9m
up €3.9m (+97.5%), from €4.0m to €7.8m
of which Non-recurring financial income: +€3.8m
- Financial charges +€753,108
up €753,108 (+74.5%), from €1.0m to €1.8m
of which Non-recurring financial charges: +€665,031
- Turnover -€712,106
down €712,106 (-48.3%), from €1.5m to €762,887
- Services and other goods -€80,830
down €80,830 (-5.5%), from €1.5m to €1.4m
- Goods and materials -€63,674
down €63,674 (-27.8%), from €229,432 to €165,758
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 | €53,344,495 | €57,278,046 | +€3.9m | +7.4% |
| Fixed assets | 21/28 | €40,112,432 | €49,207,911 | +€9.1m | +22.7% |
| Intangible fixed assets | 21 | €7,333 | €4,583 | -€2,750 | -37.5% |
| Tangible fixed assets | 22/27 | - | €2,140 | +€2,140 | |
| Plant, machinery and equipment | 23 | - | €2,140 | +€2,140 | |
| Financial fixed assets | 28 | €40,105,099 | €49,201,187 | +€9.1m | +22.7% |
| Affiliated companies | 280/1 | €40,105,099 | €49,201,187 | +€9.1m | +22.7% |
| Participating interests | 280 | €26,340,099 | €27,844,026 | +€1.5m | +5.7% |
| Amounts receivable | 281 | €13,765,000 | €21,357,162 | +€7.6m | +55.2% |
| Current assets | 29/58 | €13,232,063 | €8,070,135 | -€5.2m | -39.0% |
| Amounts receivable within one year | 40/41 | €10,405,334 | €7,141,679 | -€3.3m | -31.4% |
| Trade receivables | 40 | €122,792 | €113,716 | -€9,076 | -7.4% |
| Other amounts receivable | 41 | €10,282,542 | €7,027,964 | -€3.3m | -31.7% |
| Cash at bank and in hand | 54/58 | €2,818,768 | €912,649 | -€1.9m | -67.6% |
| Deferred charges and accrued income | 490/1 | €7,960 | €15,806 | +€7,846 | +98.6% |
| Total equity and liabilities | 10/49 | €53,344,495 | €57,278,046 | +€3.9m | +7.4% |
| Equity | 10/15 | €50,932,551 | €54,218,959 | +€3.3m | +6.5% |
| Contributions | 10/11 | €29,297,800 | €29,297,800 | = | 0.0% |
| Capital | 10 | €29,297,800 | €29,297,800 | = | 0.0% |
| Issued capital | 100 | €29,297,800 | €29,297,800 | = | 0.0% |
| Reserves | 13 | €21,634,751 | €24,921,159 | +€3.3m | +15.2% |
| Non-distributable reserves | 130/1 | €1,952,218 | €2,216,539 | +€264,320 | +13.5% |
| Legal reserve | 130 | €1,952,218 | €2,216,539 | +€264,320 | +13.5% |
| Distributable reserves | 133 | €19,682,533 | €22,704,621 | +€3.0m | +15.4% |
| Amounts payable | 17/49 | €2,411,944 | €3,059,087 | +€647,143 | +26.8% |
| Amounts payable within one year | 42/48 | €2,403,674 | €3,058,813 | +€655,139 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €350,000 | - | -€350,000 | |
| Trade debts | 44 | €53,674 | €58,813 | +€5,139 | +9.6% |
| Suppliers | 440/4 | €53,674 | €58,813 | +€5,139 | +9.6% |
| Other amounts payable | 47/48 | €2,000,000 | €3,000,000 | +€1.0m | +50.0% |
| Accrued charges and deferred income | 492/3 | €8,270 | €274 | -€7,996 | -96.7% |
| Operating income | 70/76A | €1,474,993 | €762,887 | -€712,106 | -48.3% |
| Turnover | 70 | €1,474,993 | €762,887 | -€712,106 | -48.3% |
| Operating charges | 60/66A | €1,693,003 | €1,550,630 | -€142,374 | -8.4% |
| Goods for resale, raw materials and consumables | 60 | €229,432 | €165,758 | -€63,674 | -27.8% |
| Purchases | 600/8 | €229,432 | €165,758 | -€63,674 | -27.8% |
| Services and other goods | 61 | €1,461,296 | €1,380,466 | -€80,830 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,156 | €3,155 | +€1,999 | +173% |
| Other operating charges | 640/8 | €1,120 | €1,251 | +€131 | +11.7% |
| Operating profit (loss) | 9901 | -€218,011 | -€787,743 | -€569,732 | -261% |
| Financial income | 75/76B | €3,967,795 | €7,837,738 | +€3.9m | +97.5% |
| Recurring financial income | 75 | €2,549,604 | €2,603,881 | +€54,278 | +2.1% |
| Income from financial fixed assets | 750 | €1,183,000 | €1,380,000 | +€197,000 | +16.7% |
| Income from current assets | 751 | €1,366,604 | €1,223,877 | -€142,726 | -10.4% |
| Other financial income | 752/9 | - | €4 | +€4 | |
| Non-recurring financial income | 76B | €1,418,192 | €5,233,857 | +€3.8m | +269% |
| Financial charges | 65/66B | €1,010,479 | €1,763,587 | +€753,108 | +74.5% |
| Recurring financial charges | 65 | €25,479 | €113,556 | +€88,077 | +346% |
| Debt charges | 650 | €24,757 | €113,014 | +€88,257 | +356% |
| Other financial charges | 652/9 | €721 | €542 | -€180 | -24.9% |
| Non-recurring financial charges | 66B | €985,000 | €1,650,031 | +€665,031 | +67.5% |
| Profit (loss) for the period before taxes | 9903 | €2,739,306 | €5,286,408 | +€2.5m | +93.0% |
| Profit (loss) for the period | 9904 | €2,739,306 | €5,286,408 | +€2.5m | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,739,306 | €5,286,408 | +€2.5m | +93.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.