Beregoed gekoeld!: 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.
Beregoed gekoeld!
Largest movements
- Tangible fixed assets -€59,623
down €59,623 (-11.9%), from €502,422 to €442,798
- Stocks and contracts +€6,807
up €6,807, from €0 to €6,807
- Debts after one year -€85,002
down €85,002 (-33.2%), from €256,098 to €171,096
- Reserves +€22,926
up €22,926 (+11.0%), from €207,523 to €230,448
- Accrued charges and deferred income -€14,488
down €14,488 (-88.3%), from €16,400 to €1,912
- Other debts +€10,837
up €10,837 (+111.4%), from €9,731 to €20,568
- Trade debts +€5,635
up €5,635 (+472.6%), from €1,192 to €6,827
- Gross operating margin +€10,729
up €10,729 (+12.7%), from €84,433 to €95,162
- Depreciation +€3,875
up €3,875 (+7.6%), from €51,063 to €54,938
- Taxes +€3,296
up €3,296 (+42.8%), from €7,708 to €11,005
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 | €517,565 | €465,857 | -€51,708 | -10.0% |
| Fixed assets | 21/28 | €502,422 | €442,798 | -€59,623 | -11.9% |
| Tangible fixed assets | 22/27 | €502,422 | €442,798 | -€59,623 | -11.9% |
| Plant, machinery and equipment | 23 | €42,293 | €22,082 | -€20,211 | -47.8% |
| Furniture and vehicles | 24 | €58,239 | €43,321 | -€14,918 | -25.6% |
| Other tangible fixed assets | 26 | €401,889 | €377,395 | -€24,494 | -6.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €15,143 | €23,058 | +€7,915 | +52.3% |
| Stocks and contracts in progress | 3 | €0 | €6,807 | +€6,807 | |
| Stocks | 30/36 | €0 | €6,807 | +€6,807 | |
| Amounts receivable within one year | 40/41 | €11,291 | €13,107 | +€1,816 | +16.1% |
| Trade receivables | 40 | €4,137 | €13,107 | +€8,970 | +216.8% |
| Other amounts receivable | 41 | €7,154 | €0 | -€7,154 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,686 | €921 | -€765 | -45.4% |
| Deferred charges and accrued income | 490/1 | €2,166 | €2,223 | +€57 | +2.7% |
| Total equity and liabilities | 10/49 | €517,565 | €465,857 | -€51,708 | -10.0% |
| Equity | 10/15 | €226,123 | €249,048 | +€22,926 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,523 | €230,448 | +€22,926 | +11.0% |
| Distributable reserves | 133 | €207,523 | €230,448 | +€22,926 | +11.0% |
| Amounts payable | 17/49 | €291,442 | €216,808 | -€74,634 | -25.6% |
| Amounts payable after more than one year | 17 | €256,098 | €171,096 | -€85,002 | -33.2% |
| Financial debts | 170/4 | €256,098 | €171,096 | -€85,002 | -33.2% |
| Amounts payable within one year | 42/48 | €18,944 | €43,800 | +€24,856 | +131.2% |
| Trade debts | 44 | €1,192 | €6,827 | +€5,635 | +472.6% |
| Suppliers | 440/4 | €1,192 | €6,827 | +€5,635 | +472.6% |
| Advances received on contracts in progress | 46 | €7,812 | €12,910 | +€5,098 | +65.3% |
| Taxes, remuneration and social security | 45 | €208 | €3,495 | +€3,286 | +1577.7% |
| Taxes | 450/3 | €208 | €3,495 | +€3,286 | +1577.7% |
| Other amounts payable | 47/48 | €9,731 | €20,568 | +€10,837 | +111.4% |
| Accrued charges and deferred income | 492/3 | €16,400 | €1,912 | -€14,488 | -88.3% |
| Non-recurring operating income | 76A | €24,654 | €45,156 | +€20,502 | +83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,063 | €54,938 | +€3,875 | +7.6% |
| Other operating charges | 640/8 | €1,050 | €1,076 | +€26 | +2.5% |
| Gross operating margin | 9900 | €84,433 | €95,162 | +€10,729 | +12.7% |
| Operating profit (loss) | 9901 | €32,320 | €39,147 | +€6,828 | +21.1% |
| Financial income | 75/76B | €299 | €111 | -€188 | -62.8% |
| Recurring financial income | 75 | €299 | €111 | -€188 | -62.8% |
| Financial charges | 65/66B | €5,949 | €5,328 | -€621 | -10.4% |
| Recurring financial charges | 65 | €5,949 | €5,328 | -€621 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €26,670 | €33,930 | +€7,260 | +27.2% |
| Income taxes | 67/77 | €7,708 | €11,005 | +€3,296 | +42.8% |
| Profit (loss) for the period | 9904 | €18,962 | €22,926 | +€3,964 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,962 | €22,926 | +€3,964 | +20.9% |
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.