BEERNAERT FRANS: 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.
BEERNAERT FRANS
Largest movements
- Cash -€28,206
down €28,206 (-99.1%), from €28,461 to €255
mainly Debts after one year (-€35,935) and Net result for the year (-€26,873)
- Receivables within one year -€11,915
down €11,915 (-4.5%), from €267,076 to €255,161
of which Other amounts receivable: -€19,423
- Debts after one year -€35,935
down €35,935 (-49.6%), from €72,382 to €36,448
- Profit (loss) carried forward -€26,873
down €26,873 (-55.7%), from -€48,273 to -€75,145
- Short-term financial debts +€14,875
new in 2025: €14,875
- Tax, wage and social debts -€7,877
down €7,877 (-90.1%), from €8,740 to €863
of which Taxes: -€5,434
- Trade debts +€7,533
up €7,533 (+776.0%), from €971 to €8,504
- Gross operating margin +€3,587
up €3,587 (+14.4%), from -€24,901 to -€21,315
- Financial income +€2,495
up €2,495 (+61.6%), from €4,053 to €6,548
- Financial charges -€2,439
down €2,439 (-42.6%), from €5,721 to €3,282
- Other operating charges -€1,865
down €1,865 (-31.3%), from €5,964 to €4,099
- Staff costs -€1,019
down €1,019 (-100.0%), from €1,019 to €0
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 | €730,319 | €685,519 | -€44,800 | -6.1% |
| Fixed assets | 21/28 | €434,303 | €429,896 | -€4,407 | -1.0% |
| Tangible fixed assets | 22/27 | €434,303 | €429,896 | -€4,407 | -1.0% |
| Land and buildings | 22 | €434,303 | €429,896 | -€4,407 | -1.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €296,016 | €255,623 | -€40,393 | -13.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €267,076 | €255,161 | -€11,915 | -4.5% |
| Trade receivables | 40 | €14,102 | €21,610 | +€7,508 | +53.2% |
| Other amounts receivable | 41 | €252,974 | €233,551 | -€19,423 | -7.7% |
| Cash at bank and in hand | 54/58 | €28,461 | €255 | -€28,206 | -99.1% |
| Deferred charges and accrued income | 490/1 | €478 | €206 | -€272 | -56.9% |
| Total equity and liabilities | 10/49 | €730,319 | €685,519 | -€44,800 | -6.1% |
| Equity | 10/15 | €612,796 | €585,923 | -€26,873 | -4.4% |
| Contributions | 10/11 | €27,520 | €27,520 | = | 0.0% |
| Reserves | 13 | €633,549 | €633,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,992 | €3,992 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,992 | €3,992 | = | 0.0% |
| Distributable reserves | 133 | €629,557 | €629,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,273 | -€75,145 | -€26,873 | -55.7% |
| Amounts payable | 17/49 | €117,523 | €99,596 | -€17,927 | -15.3% |
| Amounts payable after more than one year | 17 | €72,382 | €36,448 | -€35,935 | -49.6% |
| Financial debts | 170/4 | €72,382 | €36,448 | -€35,935 | -49.6% |
| Amounts payable within one year | 42/48 | €45,140 | €63,148 | +€18,008 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €35,429 | €38,907 | +€3,477 | +9.8% |
| Financial debts | 43 | - | €14,875 | +€14,875 | |
| Credit institutions | 430/8 | - | €14,875 | +€14,875 | |
| Trade debts | 44 | €971 | €8,504 | +€7,533 | +776.0% |
| Suppliers | 440/4 | €971 | €8,504 | +€7,533 | +776.0% |
| Taxes, remuneration and social security | 45 | €8,740 | €863 | -€7,877 | -90.1% |
| Taxes | 450/3 | €6,298 | €863 | -€5,434 | -86.3% |
| Remuneration and social security | 454/9 | €2,443 | €0 | -€2,443 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €33,104 | €0 | -€33,104 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,019 | €0 | -€1,019 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,407 | €4,407 | = | 0.0% |
| Other operating charges | 640/8 | €5,964 | €4,099 | -€1,865 | -31.3% |
| Non-recurring operating charges | 66A | €10,000 | €0 | -€10,000 | -100.0% |
| Gross operating margin | 9900 | -€24,901 | -€21,315 | +€3,587 | +14.4% |
| Operating profit (loss) | 9901 | -€46,291 | -€29,820 | +€16,471 | +35.6% |
| Financial income | 75/76B | €4,053 | €6,548 | +€2,495 | +61.6% |
| Recurring financial income | 75 | €4,053 | €6,548 | +€2,495 | +61.6% |
| Financial charges | 65/66B | €5,721 | €3,282 | -€2,439 | -42.6% |
| Recurring financial charges | 65 | €5,721 | €3,282 | -€2,439 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€47,959 | -€26,554 | +€21,405 | +44.6% |
| Income taxes | 67/77 | €314 | €319 | +€5 | +1.6% |
| Profit (loss) for the period | 9904 | -€48,273 | -€26,873 | +€21,400 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,273 | -€26,873 | +€21,400 | +44.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.