BETONPROFIEL: 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.
What changed
BETONPROFIEL
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€102,089
2024 · €205,050-€102,962
Equity
€1.4m
2024 · €1.3m+€102,089
Cash
€634,614
2024 · €606,902+€27,712
Balance sheet total
€1.9m
2024 · €1.8m+€38,029
Largest movements
Assets
- Stocks and contracts +€45,955
up €45,955 (+16.1%), from €286,049 to €332,003
- Cash +€27,712
up €27,712 (+4.6%), from €606,902 to €634,614
mainly Depreciation (+€107,204) and Net result for the year (+€102,089)
Equity and liabilities
- Reserves +€102,089
up €102,089 (+9.1%), from €1.1m to €1.2m
of which Distributable reserves: +€102,089
- Debts after one year -€62,367
down €62,367 (-18.5%), from €337,778 to €275,410
Income statement
- Gross operating margin -€110,292
down €110,292 (-23.5%), from €469,716 to €359,424
- Taxes -€19,917
down €19,917 (-31.9%), from €62,497 to €42,580
- Staff costs +€17,035
up €17,035 (+21.8%), from €78,318 to €95,353
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.
Result 2024
€205,050
Gross operating margin
-€110,292
Staff costs
-€17,035
Depreciation
+€3,002
Other operating charges
+€710
Financial income
+€399
Financial charges
+€338
Taxes
+€19,917
Result 2025
€102,089
raises the resultlowers the result
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.
From operations
+€182,376
Investment
-€91,290
Financing
-€63,374
Cash 2024
€606,902
From operations (derived)
+€182,376
Net result for the year
+€102,089
Depreciation
+€107,204
Stocks and contracts
-€45,955
Receivables within one year
+€17,133
Deferred charges and accrued income
+€2,591
Trade debts
-€2,396
Tax, wage and social debts
+€897
Advances received
+€563
Other debts
+€472
Accrued charges and deferred income
-€222
Investment (derived)
-€91,290
Investment in fixed assets (net)
-€91,290
Financing
-€63,374
Debts after one year
-€62,367
Current portion of long-term debt
-€1,007
Cash 2025
€634,614
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,836,420 | €1,874,449 | +€38,029 | +2.1% |
| Fixed assets | 21/28 | €828,597 | €812,683 | -€15,914 | -1.9% |
| Intangible fixed assets | 21 | €7,761 | €5,167 | -€2,594 | -33.4% |
| Tangible fixed assets | 22/27 | €820,701 | €807,381 | -€13,320 | -1.6% |
| Land and buildings | 22 | €610,802 | €662,421 | +€51,619 | +8.5% |
| Plant, machinery and equipment | 23 | €5,415 | €4,724 | -€691 | -12.8% |
| Furniture and vehicles | 24 | €200,453 | €137,563 | -€62,891 | -31.4% |
| Other tangible fixed assets | 26 | €4,031 | €2,674 | -€1,357 | -33.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,007,823 | €1,061,766 | +€53,943 | +5.4% |
| Stocks and contracts in progress | 3 | €286,049 | €332,003 | +€45,955 | +16.1% |
| Stocks | 30/36 | €286,049 | €332,003 | +€45,955 | +16.1% |
| Amounts receivable within one year | 40/41 | €102,964 | €85,831 | -€17,133 | -16.6% |
| Trade receivables | 40 | €88,227 | €67,346 | -€20,880 | -23.7% |
| Other amounts receivable | 41 | €14,737 | €18,484 | +€3,747 | +25.4% |
| Cash at bank and in hand | 54/58 | €606,902 | €634,614 | +€27,712 | +4.6% |
| Deferred charges and accrued income | 490/1 | €11,909 | €9,318 | -€2,591 | -21.8% |
| Total equity and liabilities | 10/49 | €1,836,420 | €1,874,449 | +€38,029 | +2.1% |
| Equity | 10/15 | €1,304,767 | €1,406,856 | +€102,089 | +7.8% |
| Contributions | 10/11 | €182,301 | €182,301 | = | 0.0% |
| Capital | 10 | €182,301 | €182,301 | = | 0.0% |
| Issued capital | 100 | €182,301 | €182,301 | = | 0.0% |
| Reserves | 13 | €1,122,466 | €1,224,555 | +€102,089 | +9.1% |
| Non-distributable reserves | 130/1 | €18,230 | €18,230 | = | 0.0% |
| Legal reserve | 130 | €18,230 | €18,230 | = | 0.0% |
| Distributable reserves | 133 | €1,104,236 | €1,206,325 | +€102,089 | +9.2% |
| Amounts payable | 17/49 | €531,653 | €467,593 | -€64,060 | -12.0% |
| Amounts payable after more than one year | 17 | €337,778 | €275,410 | -€62,367 | -18.5% |
| Financial debts | 170/4 | €337,778 | €275,410 | -€62,367 | -18.5% |
| Amounts payable within one year | 42/48 | €190,349 | €188,878 | -€1,471 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €63,374 | €62,367 | -€1,007 | -1.6% |
| Trade debts | 44 | €33,442 | €31,045 | -€2,396 | -7.2% |
| Suppliers | 440/4 | €33,442 | €31,045 | -€2,396 | -7.2% |
| Advances received on contracts in progress | 46 | - | €563 | +€563 | |
| Taxes, remuneration and social security | 45 | €53,152 | €54,049 | +€897 | +1.7% |
| Taxes | 450/3 | €42,623 | €24,357 | -€18,266 | -42.9% |
| Remuneration and social security | 454/9 | €10,529 | €29,692 | +€19,163 | +182% |
| Other amounts payable | 47/48 | €40,381 | €40,853 | +€472 | +1.2% |
| Accrued charges and deferred income | 492/3 | €3,527 | €3,305 | -€222 | -6.3% |
| Non-recurring operating income | 76A | €14,342 | €3,803 | -€10,539 | -73.5% |
| Remuneration, social security and pensions | 62 | €78,318 | €95,353 | +€17,035 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,206 | €107,204 | -€3,002 | -2.7% |
| Other operating charges | 640/8 | €7,986 | €7,276 | -€710 | -8.9% |
| Gross operating margin | 9900 | €469,716 | €359,424 | -€110,292 | -23.5% |
| Operating profit (loss) | 9901 | €273,206 | €149,591 | -€123,615 | -45.2% |
| Financial income | 75/76B | €3,572 | €3,970 | +€399 | +11.2% |
| Recurring financial income | 75 | €3,572 | €3,970 | +€399 | +11.2% |
| Financial charges | 65/66B | €9,230 | €8,892 | -€338 | -3.7% |
| Recurring financial charges | 65 | €9,230 | €8,892 | -€338 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €267,547 | €144,669 | -€122,878 | -45.9% |
| Income taxes | 67/77 | €62,497 | €42,580 | -€19,917 | -31.9% |
| Profit (loss) for the period | 9904 | €205,050 | €102,089 | -€102,962 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €205,050 | €102,089 | -€102,962 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.