Beersemans: 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.
Beersemans
Largest movements
- Tangible fixed assets -€63,504
down €63,504 (-12.5%), from €507,047 to €443,543
of which Leasing and similar rights: -€40,069
- Cash -€6,727
down €6,727 (-12.8%), from €52,697 to €45,970
mainly Investment in fixed assets (net) (-€44,793) and Current portion of long-term debt (-€33,447)
- Current portion of long-term debt -€33,447
down €33,447 (-39.9%), from €83,910 to €50,463
- Debts after one year -€32,109
down €32,109 (-18.5%), from €173,109 to €141,000
- Trade debts -€16,986
down €16,986 (-48.7%), from €34,878 to €17,892
- Reserves +€15,030
up €15,030 (+8.5%), from €176,633 to €191,662
- Tax, wage and social debts -€12,660
down €12,660 (-27.0%), from €46,839 to €34,179
of which Remuneration and social security: -€12,176
- Depreciation -€18,842
down €18,842 (-14.8%), from €127,140 to €108,297
- Staff costs -€18,329
down €18,329 (-7.9%), from €232,299 to €213,969
- Taxes +€10,764
up €10,764 (+871.0%), from €1,236 to €12,000
- Financial charges -€5,116
down €5,116 (-47.0%), from €10,895 to €5,780
- Other operating charges -€5,039
down €5,039 (-73.7%), from €6,837 to €1,798
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 | €612,620 | €538,746 | -€73,875 | -12.1% |
| Fixed assets | 21/28 | €507,047 | €443,543 | -€63,504 | -12.5% |
| Tangible fixed assets | 22/27 | €507,047 | €443,543 | -€63,504 | -12.5% |
| Land and buildings | 22 | €29,845 | €25,817 | -€4,028 | -13.5% |
| Plant, machinery and equipment | 23 | €107,732 | €94,866 | -€12,866 | -11.9% |
| Furniture and vehicles | 24 | €7,272 | €5,570 | -€1,702 | -23.4% |
| Leasing and similar rights | 25 | €151,130 | €111,062 | -€40,069 | -26.5% |
| Other tangible fixed assets | 26 | €211,068 | €206,229 | -€4,839 | -2.3% |
| Current assets | 29/58 | €105,573 | €95,203 | -€10,371 | -9.8% |
| Stocks and contracts in progress | 3 | €21,857 | €19,862 | -€1,995 | -9.1% |
| Stocks | 30/36 | €21,857 | €19,862 | -€1,995 | -9.1% |
| Amounts receivable within one year | 40/41 | €22,709 | €26,405 | +€3,696 | +16.3% |
| Trade receivables | 40 | €8,883 | €7,800 | -€1,083 | -12.2% |
| Other amounts receivable | 41 | €13,826 | €18,606 | +€4,779 | +34.6% |
| Cash at bank and in hand | 54/58 | €52,697 | €45,970 | -€6,727 | -12.8% |
| Deferred charges and accrued income | 490/1 | €8,310 | €2,965 | -€5,344 | -64.3% |
| Total equity and liabilities | 10/49 | €612,620 | €538,746 | -€73,875 | -12.1% |
| Equity | 10/15 | €174,797 | €197,862 | +€23,065 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €176,633 | €191,662 | +€15,030 | +8.5% |
| Distributable reserves | 133 | €176,633 | €191,662 | +€15,030 | +8.5% |
| Profit (loss) carried forward | 14 | -€8,036 | - | +€8,036 | |
| Amounts payable | 17/49 | €437,823 | €340,884 | -€96,940 | -22.1% |
| Amounts payable after more than one year | 17 | €173,109 | €141,000 | -€32,109 | -18.5% |
| Financial debts | 170/4 | €173,109 | €141,000 | -€32,109 | -18.5% |
| Amounts payable within one year | 42/48 | €264,715 | €199,883 | -€64,831 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €83,910 | €50,463 | -€33,447 | -39.9% |
| Trade debts | 44 | €34,878 | €17,892 | -€16,986 | -48.7% |
| Suppliers | 440/4 | €34,878 | €17,892 | -€16,986 | -48.7% |
| Taxes, remuneration and social security | 45 | €46,839 | €34,179 | -€12,660 | -27.0% |
| Taxes | 450/3 | €3,246 | €2,763 | -€483 | -14.9% |
| Remuneration and social security | 454/9 | €43,593 | €31,416 | -€12,176 | -27.9% |
| Other amounts payable | 47/48 | €99,088 | €97,349 | -€1,739 | -1.8% |
| Remuneration, social security and pensions | 62 | €232,299 | €213,969 | -€18,329 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,140 | €108,297 | -€18,842 | -14.8% |
| Other operating charges | 640/8 | €6,837 | €1,798 | -€5,039 | -73.7% |
| Gross operating margin | 9900 | €370,209 | €366,399 | -€3,810 | -1.0% |
| Operating profit (loss) | 9901 | €3,934 | €42,335 | +€38,401 | +976.1% |
| Financial income | 75/76B | €161 | €176 | +€15 | +9.5% |
| Recurring financial income | 75 | €161 | €176 | +€15 | +9.5% |
| Financial charges | 65/66B | €10,895 | €5,780 | -€5,116 | -47.0% |
| Recurring financial charges | 65 | €10,895 | €5,780 | -€5,116 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,800 | €36,731 | +€43,531 | |
| Income taxes | 67/77 | €1,236 | €12,000 | +€10,764 | +871.0% |
| Profit (loss) for the period | 9904 | -€8,036 | €24,731 | +€32,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,036 | €24,731 | +€32,767 |
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 11 October 2026 via checked.be.