BEIRINCKX: what changed
Two fiscal 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.
BEIRINCKX
Largest movements
- Current investments -€110,000
down €110,000 (-54.9%), from €200,500 to €90,500
- Cash +€81,847
up €81,847 (+125.7%), from €65,114 to €146,961
mainly Current investments (+€110,000) and Depreciation (+€54,716)
- Tangible fixed assets -€49,875
down €49,875 (-5.7%), from €877,474 to €827,599
of which Land and buildings: -€48,998
- Reserves -€78,345
down €78,345 (-13.1%), from €597,225 to €518,881
of which Distributable reserves: -€76,350
- Gross operating margin +€1,741
up €1,741 (+1.3%), from €131,078 to €132,819
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 | €1,145,892 | €1,068,421 | -€77,470 | -6.8% |
| Fixed assets | 21/28 | €877,474 | €827,599 | -€49,875 | -5.7% |
| Tangible fixed assets | 22/27 | €877,474 | €827,599 | -€49,875 | -5.7% |
| Land and buildings | 22 | €876,596 | €827,599 | -€48,998 | -5.6% |
| Plant, machinery and equipment | 23 | €586 | - | -€586 | |
| Furniture and vehicles | 24 | €291 | - | -€291 | |
| Current assets | 29/58 | €268,418 | €240,823 | -€27,595 | -10.3% |
| Amounts receivable within one year | 40/41 | €372 | €694 | +€322 | +86.5% |
| Other amounts receivable | 41 | €372 | €694 | +€322 | +86.5% |
| Current investments | 50/53 | €200,500 | €90,500 | -€110,000 | -54.9% |
| Cash at bank and in hand | 54/58 | €65,114 | €146,961 | +€81,847 | +125.7% |
| Deferred charges and accrued income | 490/1 | €2,432 | €2,667 | +€236 | +9.7% |
| Total equity and liabilities | 10/49 | €1,145,892 | €1,068,421 | -€77,470 | -6.8% |
| Equity | 10/15 | €997,225 | €918,881 | -€78,345 | -7.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €597,225 | €518,881 | -€78,345 | -13.1% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,804 | €37,810 | -€1,994 | -5.0% |
| Distributable reserves | 133 | €517,421 | €441,070 | -€76,350 | -14.8% |
| Provisions and deferred taxes | 16 | €13,106 | €12,441 | -€665 | -5.1% |
| Deferred taxes | 168 | €13,106 | €12,441 | -€665 | -5.1% |
| Amounts payable | 17/49 | €135,561 | €137,100 | +€1,539 | +1.1% |
| Amounts payable within one year | 42/48 | €128,965 | €136,732 | +€7,767 | +6.0% |
| Trade debts | 44 | €720 | €2,200 | +€1,480 | +205.6% |
| Suppliers | 440/4 | €720 | €2,200 | +€1,480 | +205.6% |
| Taxes, remuneration and social security | 45 | €1,140 | - | -€1,140 | |
| Taxes | 450/3 | €1,140 | - | -€1,140 | |
| Other amounts payable | 47/48 | €127,105 | €134,532 | +€7,427 | +5.8% |
| Accrued charges and deferred income | 492/3 | €6,595 | €368 | -€6,228 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,129 | €54,716 | -€413 | -0.7% |
| Other operating charges | 640/8 | €13,048 | €13,458 | +€410 | +3.1% |
| Gross operating margin | 9900 | €131,078 | €132,819 | +€1,741 | +1.3% |
| Operating profit (loss) | 9901 | €62,901 | €64,645 | +€1,744 | +2.8% |
| Financial income | 75/76B | €1,316 | €1,620 | +€304 | +23.1% |
| Recurring financial income | 75 | €1,316 | €1,620 | +€304 | +23.1% |
| Financial charges | 65/66B | €1,137 | €523 | -€614 | -54.0% |
| Recurring financial charges | 65 | €1,137 | €523 | -€614 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €63,080 | €65,742 | +€2,662 | +4.2% |
| Transfer from deferred taxes | 780 | €665 | €665 | = | 0.0% |
| Income taxes | 67/77 | €16,628 | €17,138 | +€510 | +3.1% |
| Profit (loss) for the period | 9904 | €47,117 | €49,269 | +€2,152 | +4.6% |
| Transfer from tax-exempt reserves | 789 | €1,994 | €1,994 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,112 | €51,263 | +€2,152 | +4.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.