BEIRENS INVEST: 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.
BEIRENS INVEST
Largest movements
- Receivables within one year +€54,663
up €54,663 (+20.4%), from €268,205 to €322,868
of which Trade receivables: +€54,500
- Reserves +€82,595
up €82,595 (+24.9%), from €331,279 to €413,874
- Debts after one year -€40,302
down €40,302 (-34.9%), from €115,475 to €75,172
- Other debts +€13,007
up €13,007 (+5.7%), from €226,622 to €239,629
- Gross operating margin -€12,569
down €12,569 (-9.2%), from €135,985 to €123,415
- Taxes -€2,779
down €2,779 (-11.1%), from €24,928 to €22,149
- Financial charges -€1,504
down €1,504 (-7.6%), from €19,662 to €18,158
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 | €759,526 | €811,357 | +€51,830 | +6.8% |
| Fixed assets | 21/28 | €475,000 | €475,000 | = | 0.0% |
| Financial fixed assets | 28 | €475,000 | €475,000 | = | 0.0% |
| Current assets | 29/58 | €284,526 | €336,357 | +€51,830 | +18.2% |
| Amounts receivable within one year | 40/41 | €268,205 | €322,868 | +€54,663 | +20.4% |
| Trade receivables | 40 | €101,000 | €155,500 | +€54,500 | +54.0% |
| Other amounts receivable | 41 | €167,205 | €167,368 | +€163 | +0.1% |
| Cash at bank and in hand | 54/58 | €16,321 | €13,488 | -€2,833 | -17.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €759,526 | €811,357 | +€51,830 | +6.8% |
| Equity | 10/15 | €334,279 | €416,874 | +€82,595 | +24.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €331,279 | €413,874 | +€82,595 | +24.9% |
| Distributable reserves | 133 | €331,279 | €413,874 | +€82,595 | +24.9% |
| Amounts payable | 17/49 | €425,248 | €394,483 | -€30,765 | -7.2% |
| Amounts payable after more than one year | 17 | €115,475 | €75,172 | -€40,302 | -34.9% |
| Financial debts | 170/4 | €115,475 | €75,172 | -€40,302 | -34.9% |
| Amounts payable within one year | 42/48 | €296,715 | €307,022 | +€10,306 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €39,894 | €40,302 | +€408 | +1.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,199 | €27,091 | -€3,109 | -10.3% |
| Taxes | 450/3 | €30,199 | €27,091 | -€3,109 | -10.3% |
| Other amounts payable | 47/48 | €226,622 | €239,629 | +€13,007 | +5.7% |
| Accrued charges and deferred income | 492/3 | €13,058 | €12,289 | -€769 | -5.9% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €135,985 | €123,415 | -€12,569 | -9.2% |
| Operating profit (loss) | 9901 | €135,485 | €122,902 | -€12,583 | -9.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €19,662 | €18,158 | -€1,504 | -7.6% |
| Recurring financial charges | 65 | €19,662 | €18,158 | -€1,504 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €115,824 | €104,744 | -€11,080 | -9.6% |
| Income taxes | 67/77 | €24,928 | €22,149 | -€2,779 | -11.1% |
| Profit (loss) for the period | 9904 | €90,896 | €82,595 | -€8,301 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,896 | €82,595 | -€8,301 | -9.1% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.