Beerten: 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.
Beerten
Largest movements
- Cash +€3,990
up €3,990 (+42.1%), from €9,467 to €13,457
mainly Net result for the year (+€5,258) and Tax, wage and social debts (+€1,468)
- Profit (loss) carried forward +€5,258
up €5,258 (+1.3%), from -€392,900 to -€387,642
- Other debts -€3,067
down €3,067 (-32.4%), from €9,477 to €6,410
- Gross operating margin +€4,221
up €4,221 (+47.8%), from €8,830 to €13,051
- Other operating charges +€1,173
up €1,173 (+32.0%), from €3,667 to €4,840
- Taxes +€1,062
up €1,062 (+50.8%), from €2,089 to €3,151
- Depreciation -€975
no longer reported in 2025 (was €975)
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 | €144,841 | €148,407 | +€3,566 | +2.5% |
| Fixed assets | 21/28 | €130,202 | €130,202 | = | 0.0% |
| Tangible fixed assets | 22/27 | €130,202 | €130,202 | = | 0.0% |
| Land and buildings | 22 | €130,202 | €130,202 | = | 0.0% |
| Current assets | 29/58 | €14,639 | €18,205 | +€3,566 | +24.4% |
| Amounts receivable within one year | 40/41 | €5,172 | €4,748 | -€424 | -8.2% |
| Trade receivables | 40 | €4,288 | €4,748 | +€460 | +10.7% |
| Other amounts receivable | 41 | €884 | - | -€884 | |
| Cash at bank and in hand | 54/58 | €9,467 | €13,457 | +€3,990 | +42.1% |
| Total equity and liabilities | 10/49 | €144,841 | €148,407 | +€3,566 | +2.5% |
| Equity | 10/15 | €51,260 | €56,518 | +€5,258 | +10.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Revaluation surpluses | 12 | €289,548 | €289,548 | = | 0.0% |
| Reserves | 13 | €30,665 | €30,665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,544 | €12,395 | -€6,149 | -33.2% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Other | 1319 | €6,149 | - | -€6,149 | |
| Tax-exempt reserves | 132 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €9,642 | €15,791 | +€6,149 | +63.8% |
| Profit (loss) carried forward | 14 | -€392,900 | -€387,642 | +€5,258 | +1.3% |
| Amounts payable | 17/49 | €93,581 | €91,889 | -€1,692 | -1.8% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,581 | €11,889 | -€1,692 | -12.5% |
| Trade debts | 44 | €1,544 | €1,451 | -€93 | -6.0% |
| Suppliers | 440/4 | €1,544 | €1,451 | -€93 | -6.0% |
| Taxes, remuneration and social security | 45 | €2,560 | €4,028 | +€1,468 | +57.3% |
| Taxes | 450/3 | €2,560 | €4,028 | +€1,468 | +57.3% |
| Other amounts payable | 47/48 | €9,477 | €6,410 | -€3,067 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | - | -€975 | |
| Other operating charges | 640/8 | €3,667 | €4,840 | +€1,173 | +32.0% |
| Gross operating margin | 9900 | €8,830 | €13,051 | +€4,221 | +47.8% |
| Operating profit (loss) | 9901 | €4,188 | €8,211 | +€4,023 | +96.1% |
| Financial income | 75/76B | €261 | €238 | -€23 | -8.8% |
| Recurring financial income | 75 | €261 | €238 | -€23 | -8.8% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +2.6% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €4,410 | €8,409 | +€3,999 | +90.7% |
| Income taxes | 67/77 | €2,089 | €3,151 | +€1,062 | +50.8% |
| Profit (loss) for the period | 9904 | €2,321 | €5,258 | +€2,937 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €2,321 | €5,258 | +€2,937 | +127% |
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 15 October 2026 via checked.be.