Beeringske: 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.
Beeringske
Largest movements
- Cash -€10,494
down €10,494 (-3.6%), from €290,392 to €279,898
mainly Net result for the year (-€12,576) and Tax, wage and social debts (-€1,028)
- Profit (loss) carried forward -€12,576
new in 2025: -€12,576
- Gross operating margin -€67,909
down €67,909, from €58,253 to -€9,655
- Staff costs -€17,238
no longer reported in 2025 (was €17,238)
- Taxes -€12,039
down €12,039 (-100%), from €12,039 to €0
- Financial income -€1,179
down €1,179 (-69.5%), from €1,696 to €517
- Depreciation -€609
down €609 (-27.1%), from €2,251 to €1,642
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 | €303,460 | €290,838 | -€12,622 | -4.2% |
| Fixed assets | 21/28 | €13,068 | €10,785 | -€2,283 | -17.5% |
| Tangible fixed assets | 22/27 | €12,868 | €10,785 | -€2,083 | -16.2% |
| Land and buildings | 22 | €4,974 | €4,292 | -€682 | -13.7% |
| Plant, machinery and equipment | 23 | €7,894 | €6,493 | -€1,401 | -17.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €290,392 | €280,053 | -€10,340 | -3.6% |
| Amounts receivable within one year | 40/41 | - | €155 | +€155 | |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €290,392 | €279,898 | -€10,494 | -3.6% |
| Total equity and liabilities | 10/49 | €303,460 | €290,838 | -€12,622 | -4.2% |
| Equity | 10/15 | €221,609 | €209,033 | -€12,576 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €209,209 | €209,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €207,349 | €207,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,576 | -€12,576 | |
| Amounts payable | 17/49 | €81,851 | €81,805 | -€47 | -0.1% |
| Amounts payable within one year | 42/48 | €81,851 | €81,805 | -€47 | -0.1% |
| Trade debts | 44 | €417 | €1,399 | +€982 | +235% |
| Suppliers | 440/4 | €417 | €1,399 | +€982 | +235% |
| Taxes, remuneration and social security | 45 | €5,436 | €4,408 | -€1,028 | -18.9% |
| Taxes | 450/3 | €5,436 | €4,408 | -€1,028 | -18.9% |
| Other amounts payable | 47/48 | €75,998 | €75,998 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,238 | - | -€17,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,251 | €1,642 | -€609 | -27.1% |
| Other operating charges | 640/8 | €2,058 | €1,539 | -€519 | -25.2% |
| Gross operating margin | 9900 | €58,253 | -€9,655 | -€67,909 | |
| Operating profit (loss) | 9901 | €36,706 | -€12,837 | -€49,543 | |
| Financial income | 75/76B | €1,696 | €517 | -€1,179 | -69.5% |
| Recurring financial income | 75 | €1,696 | €517 | -€1,179 | -69.5% |
| Financial charges | 65/66B | €169 | €256 | +€86 | +51.0% |
| Recurring financial charges | 65 | €169 | €256 | +€86 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €38,233 | -€12,576 | -€50,809 | |
| Income taxes | 67/77 | €12,039 | €0 | -€12,039 | -100% |
| Profit (loss) for the period | 9904 | €26,193 | -€12,576 | -€38,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,193 | -€12,576 | -€38,769 |
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 28 October 2026 via checked.be.