Beheer SNEYERS: 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.
Beheer SNEYERS
Largest movements
- Cash +€481,651
up €481,651 (+581%), from €82,863 to €564,514
mainly Net result for the year (+€350,893) and Debts after one year (+€313,340)
- Tangible fixed assets +€450,362
up €450,362 (+47.7%), from €945,088 to €1.4m
of which Land and buildings: +€480,114
- Financial fixed assets -€129,750
no longer reported in 2025 (was €129,750)
- Receivables within one year -€40,535
down €40,535 (-13.4%), from €303,627 to €263,092
of which Other amounts receivable: -€52,614
- Reserves +€350,893
up €350,893 (+144%), from €243,054 to €593,947
of which Distributable reserves: +€350,893
- Debts after one year +€313,340
up €313,340 (+55.7%), from €562,548 to €875,888
- Trade debts +€74,789
up €74,789 (+399%), from €18,748 to €93,537
- Tax, wage and social debts +€65,258
up €65,258 (+309%), from €21,103 to €86,361
- Accrued charges and deferred income -€44,850
down €44,850 (-10.0%), from €448,255 to €403,405
- Gross operating margin +€263,381
up €263,381 (+124%), from €212,998 to €476,379
- Other operating charges -€16,817
down €16,817 (-49.7%), from €33,851 to €17,034
- Depreciation +€7,002
up €7,002 (+10.6%), from €65,841 to €72,843
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 | €1,542,779 | €2,320,962 | +€778,183 | +50.4% |
| Fixed assets | 21/28 | €1,074,838 | €1,395,450 | +€320,612 | +29.8% |
| Tangible fixed assets | 22/27 | €945,088 | €1,395,450 | +€450,362 | +47.7% |
| Land and buildings | 22 | €74,937 | €555,050 | +€480,114 | +641% |
| Plant, machinery and equipment | 23 | - | €33,619 | +€33,619 | |
| Leasing and similar rights | 25 | €638,152 | €577,044 | -€61,108 | -9.6% |
| Other tangible fixed assets | 26 | €230,286 | €229,736 | -€550 | -0.2% |
| Assets under construction and advance payments | 27 | €1,713 | - | -€1,713 | |
| Financial fixed assets | 28 | €129,750 | - | -€129,750 | |
| Current assets | 29/58 | €467,941 | €925,512 | +€457,571 | +97.8% |
| Amounts receivable within one year | 40/41 | €303,627 | €263,092 | -€40,535 | -13.4% |
| Trade receivables | 40 | €1,013 | €13,092 | +€12,079 | +1,193% |
| Other amounts receivable | 41 | €302,614 | €250,000 | -€52,614 | -17.4% |
| Cash at bank and in hand | 54/58 | €82,863 | €564,514 | +€481,651 | +581% |
| Deferred charges and accrued income | 490/1 | €81,452 | €97,906 | +€16,455 | +20.2% |
| Total equity and liabilities | 10/49 | €1,542,779 | €2,320,962 | +€778,183 | +50.4% |
| Equity | 10/15 | €338,495 | €689,388 | +€350,893 | +104% |
| Contributions | 10/11 | €95,441 | €95,441 | = | 0.0% |
| Capital | 10 | €95,441 | €95,441 | = | 0.0% |
| Issued capital | 100 | €95,441 | €95,441 | = | 0.0% |
| Reserves | 13 | €243,054 | €593,947 | +€350,893 | +144% |
| Non-distributable reserves | 130/1 | €9,544 | €9,544 | = | 0.0% |
| Legal reserve | 130 | €9,544 | €9,544 | = | 0.0% |
| Distributable reserves | 133 | €233,510 | €584,403 | +€350,893 | +150% |
| Amounts payable | 17/49 | €1,204,284 | €1,631,574 | +€427,290 | +35.5% |
| Amounts payable after more than one year | 17 | €562,548 | €875,888 | +€313,340 | +55.7% |
| Financial debts | 170/4 | €562,548 | €875,888 | +€313,340 | +55.7% |
| Amounts payable within one year | 42/48 | €193,481 | €352,282 | +€158,800 | +82.1% |
| Current portion of amounts payable after more than one year | 42 | €64,371 | €101,660 | +€37,289 | +57.9% |
| Trade debts | 44 | €18,748 | €93,537 | +€74,789 | +399% |
| Suppliers | 440/4 | €18,748 | €93,537 | +€74,789 | +399% |
| Taxes, remuneration and social security | 45 | €21,103 | €86,361 | +€65,258 | +309% |
| Taxes | 450/3 | €21,103 | €86,361 | +€65,258 | +309% |
| Other amounts payable | 47/48 | €89,259 | €70,724 | -€18,536 | -20.8% |
| Accrued charges and deferred income | 492/3 | €448,255 | €403,405 | -€44,850 | -10.0% |
| Non-recurring operating income | 76A | €44,850 | €290,587 | +€245,737 | +548% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,841 | €72,843 | +€7,002 | +10.6% |
| Other operating charges | 640/8 | €33,851 | €17,034 | -€16,817 | -49.7% |
| Gross operating margin | 9900 | €212,998 | €476,379 | +€263,381 | +124% |
| Operating profit (loss) | 9901 | €113,306 | €386,502 | +€273,196 | +241% |
| Financial income | 75/76B | €5,000 | €5,000 | = | 0.0% |
| Recurring financial income | 75 | €5,000 | €5,000 | = | 0.0% |
| Financial charges | 65/66B | €7,975 | €9,116 | +€1,142 | +14.3% |
| Recurring financial charges | 65 | €7,975 | €9,116 | +€1,142 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €110,331 | €382,385 | +€272,054 | +247% |
| Income taxes | 67/77 | €28,065 | €31,493 | +€3,427 | +12.2% |
| Profit (loss) for the period | 9904 | €82,266 | €350,893 | +€268,627 | +327% |
| Profit (loss) for the period to be appropriated | 9905 | €82,266 | €350,893 | +€268,627 | +327% |
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 27 October 2026 via checked.be.