Beijer Ref Belgium: what changed
What changed
Beijer Ref Belgium
NACE 46.647, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€427,253
2024 · -€143,054-€284,199
Equity
€2.6m
2024 · €3.0m-€427,253
Cash
€585,249
2024 · €369,649+€215,599
Balance sheet total
€5.1m
2024 · €5.0m+€125,278
Largest movements
Assets
- Cash +€215,599
up €215,599 (+58.3%), from €369,649 to €585,249
mainly Trade debts (+€624,474) and Depreciation (+€137,617)
- Receivables within one year +€105,923
up €105,923 (+3.6%), from €2.9m to €3.0m
of which Trade receivables: +€161,577
- Intangible fixed assets -€85,400
down €85,400 (-33.3%), from €256,200 to €170,800
- Stocks and contracts -€65,118
down €65,118 (-6.0%), from €1.1m to €1.0m
Equity and liabilities
- Trade debts +€624,474
up €624,474 (+41.2%), from €1.5m to €2.1m
- Profit (loss) carried forward -€427,253
down €427,253, from €301,508 to -€125,745
- Tax, wage and social debts -€81,590
down €81,590 (-20.1%), from €405,634 to €324,043
of which Remuneration and social security: -€81,590
Income statement
- Turnover -€354,526
down €354,526 (-2.3%), from €15.6m to €15.2m
- Goods and materials -€236,142
down €236,142 (-1.9%), from €12.2m to €12.0m
of which Purchases: -€233,524
- Services and other goods +€180,830
up €180,830 (+13.1%), from €1.4m to €1.6m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€143,054
Turnover
-€354,526
Other operating income
-€17,923
Goods and materials
+€236,142
Services and other goods
-€180,830
Staff costs
+€28,042
Depreciation
+€479
Write-downs
-€2,759
Other operating charges
+€8,256
Financial income
-€9,225
Financial charges
+€1,146
Taxes
+€6,998
Result 2025
-€427,253
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€226,610
Investment
-€11,010
Financing
€0
Cash 2024
€369,649
From operations (derived)
+€226,610
Net result for the year
-€427,253
Depreciation
+€137,617
Stocks and contracts
+€65,118
Receivables within one year
-€105,923
Deferred charges and accrued income
+€4,520
Trade debts
+€624,474
Tax, wage and social debts
-€81,590
Advances received
+€2,252
Accrued charges and deferred income
+€7,394
Investment (derived)
-€11,010
Investment in fixed assets (net)
-€9,469
Current investments
-€1,541
Cash 2025
€585,249
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,990,755 | €5,116,033 | +€125,278 | +2.5% |
| Fixed assets | 21/28 | €514,876 | €386,728 | -€128,148 | -24.9% |
| Intangible fixed assets | 21 | €256,200 | €170,800 | -€85,400 | -33.3% |
| Tangible fixed assets | 22/27 | €233,579 | €190,831 | -€42,748 | -18.3% |
| Plant, machinery and equipment | 23 | €172,420 | €139,461 | -€32,959 | -19.1% |
| Furniture and vehicles | 24 | €43,491 | €38,547 | -€4,944 | -11.4% |
| Other tangible fixed assets | 26 | €17,668 | €12,823 | -€4,845 | -27.4% |
| Financial fixed assets | 28 | €25,097 | €25,097 | = | 0.0% |
| Other financial fixed assets | 284/8 | €25,097 | €25,097 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €25,097 | €25,097 | = | 0.0% |
| Current assets | 29/58 | €4,475,879 | €4,729,305 | +€253,425 | +5.7% |
| Stocks and contracts in progress | 3 | €1,091,242 | €1,026,123 | -€65,118 | -6.0% |
| Stocks | 30/36 | €1,091,242 | €1,026,123 | -€65,118 | -6.0% |
| Goods purchased for resale | 34 | €1,091,242 | €1,026,123 | -€65,118 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,934,806 | €3,040,729 | +€105,923 | +3.6% |
| Trade receivables | 40 | €1,944,249 | €2,105,826 | +€161,577 | +8.3% |
| Other amounts receivable | 41 | €990,557 | €934,903 | -€55,654 | -5.6% |
| Current investments | 50/53 | €74,703 | €76,245 | +€1,541 | +2.1% |
| Other investments | 51/53 | €74,703 | €76,245 | +€1,541 | +2.1% |
| Cash at bank and in hand | 54/58 | €369,649 | €585,249 | +€215,599 | +58.3% |
| Deferred charges and accrued income | 490/1 | €5,479 | €959 | -€4,520 | -82.5% |
| Total equity and liabilities | 10/49 | €4,990,755 | €5,116,033 | +€125,278 | +2.5% |
| Equity | 10/15 | €3,049,998 | €2,622,745 | -€427,253 | -14.0% |
| Contributions | 10/11 | €2,632,850 | €2,632,850 | = | 0.0% |
| Reserves | 13 | €115,640 | €115,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115,640 | €115,640 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115,640 | €115,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301,508 | -€125,745 | -€427,253 | |
| Amounts payable | 17/49 | €1,940,757 | €2,493,288 | +€552,530 | +28.5% |
| Amounts payable within one year | 42/48 | €1,925,284 | €2,470,420 | +€545,136 | +28.3% |
| Trade debts | 44 | €1,516,363 | €2,140,837 | +€624,474 | +41.2% |
| Suppliers | 440/4 | €1,516,363 | €2,140,837 | +€624,474 | +41.2% |
| Advances received on contracts in progress | 46 | €3,288 | €5,540 | +€2,252 | +68.5% |
| Taxes, remuneration and social security | 45 | €405,634 | €324,043 | -€81,590 | -20.1% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €405,634 | €324,043 | -€81,590 | -20.1% |
| Accrued charges and deferred income | 492/3 | €15,473 | €22,868 | +€7,394 | +47.8% |
| Operating income | 70/76A | €16,182,312 | €15,809,862 | -€372,449 | -2.3% |
| Turnover | 70 | €15,603,848 | €15,249,321 | -€354,526 | -2.3% |
| Other operating income | 74 | €578,464 | €560,541 | -€17,923 | -3.1% |
| Operating charges | 60/66A | €16,328,718 | €16,239,387 | -€89,331 | -0.5% |
| Goods for resale, raw materials and consumables | 60 | €12,241,800 | €12,005,658 | -€236,142 | -1.9% |
| Purchases | 600/8 | €12,128,427 | €11,894,903 | -€233,524 | -1.9% |
| Change in stocks: decrease (increase) | 609 | €113,373 | €110,755 | -€2,619 | -2.3% |
| Services and other goods | 61 | €1,385,468 | €1,566,298 | +€180,830 | +13.1% |
| Remuneration, social security and pensions | 62 | €2,507,441 | €2,479,399 | -€28,042 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,096 | €137,617 | -€479 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,243 | -€25,484 | +€2,759 | +9.8% |
| Other operating charges | 640/8 | €84,156 | €75,899 | -€8,256 | -9.8% |
| Operating profit (loss) | 9901 | -€146,407 | -€429,525 | -€283,118 | -193% |
| Financial income | 75/76B | €24,580 | €15,354 | -€9,225 | -37.5% |
| Recurring financial income | 75 | €24,580 | €15,354 | -€9,225 | -37.5% |
| Income from current assets | 751 | €24,580 | €15,354 | -€9,225 | -37.5% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €7,887 | €6,741 | -€1,146 | -14.5% |
| Recurring financial charges | 65 | €7,887 | €6,741 | -€1,146 | -14.5% |
| Other financial charges | 652/9 | €7,887 | €6,741 | -€1,146 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€129,714 | -€420,911 | -€291,197 | -224% |
| Income taxes | 67/77 | €13,340 | €6,341 | -€6,998 | -52.5% |
| Taxes | 670/3 | €13,340 | €6,341 | -€6,998 | -52.5% |
| Profit (loss) for the period | 9904 | -€143,054 | -€427,253 | -€284,199 | -199% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,054 | -€427,253 | -€284,199 | -199% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.