BEUKELEIRS HOLDING: 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.
BEUKELEIRS HOLDING
Largest movements
- Receivables within one year +€8,669
up €8,669 (+27.1%), from €31,986 to €40,655
of which Other amounts receivable: +€7,204
- Cash -€2,026
down €2,026 (-35.7%), from €5,673 to €3,646
mainly Receivables within one year (-€8,669) and Investment in fixed assets (net) (-€7,960)
- Debts after one year +€4,867
new in 2025: €4,867
- Current portion of long-term debt +€1,892
new in 2025: €1,892
- Tax, wage and social debts +€974
up €974 (+30.1%), from €3,238 to €4,212
- Reserves -€771
down €771 (-1.8%), from €42,014 to €41,243
- Financial charges -€58,546
down €58,546 (-99.4%), from €58,890 to €344
- Gross operating margin -€10,286
down €10,286 (-58.7%), from €17,537 to €7,251
- Depreciation +€1,165
up €1,165 (+17.0%), from €6,843 to €8,007
- Financial income +€547
up €547 (+56.2%), from €973 to €1,520
- Taxes +€197
up €197, from -€22 to €175
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 | €60,196 | €66,647 | +€6,451 | +10.7% |
| Fixed assets | 21/28 | €22,318 | €22,271 | -€47 | -0.2% |
| Tangible fixed assets | 22/27 | €22,318 | €22,271 | -€47 | -0.2% |
| Plant, machinery and equipment | 23 | €792 | €464 | -€328 | -41.4% |
| Furniture and vehicles | 24 | €21,526 | €21,806 | +€280 | +1.3% |
| Current assets | 29/58 | €37,878 | €44,376 | +€6,498 | +17.2% |
| Amounts receivable within one year | 40/41 | €31,986 | €40,655 | +€8,669 | +27.1% |
| Trade receivables | 40 | €7,553 | €9,018 | +€1,465 | +19.4% |
| Other amounts receivable | 41 | €24,433 | €31,637 | +€7,204 | +29.5% |
| Cash at bank and in hand | 54/58 | €5,673 | €3,646 | -€2,026 | -35.7% |
| Deferred charges and accrued income | 490/1 | €220 | €75 | -€144 | -65.8% |
| Total equity and liabilities | 10/49 | €60,196 | €66,647 | +€6,451 | +10.7% |
| Equity | 10/15 | €56,274 | €55,503 | -€771 | -1.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €42,014 | €41,243 | -€771 | -1.8% |
| Distributable reserves | 133 | €42,014 | €41,243 | -€771 | -1.8% |
| Amounts payable | 17/49 | €3,922 | €11,144 | +€7,222 | +184% |
| Amounts payable after more than one year | 17 | - | €4,867 | +€4,867 | |
| Financial debts | 170/4 | - | €4,867 | +€4,867 | |
| Amounts payable within one year | 42/48 | €3,922 | €6,277 | +€2,355 | +60.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,892 | +€1,892 | |
| Trade debts | 44 | €684 | €173 | -€511 | -74.6% |
| Suppliers | 440/4 | €684 | €173 | -€511 | -74.6% |
| Taxes, remuneration and social security | 45 | €3,238 | €4,212 | +€974 | +30.1% |
| Taxes | 450/3 | €3,238 | €4,212 | +€974 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,843 | €8,007 | +€1,165 | +17.0% |
| Other operating charges | 640/8 | €1,177 | €1,015 | -€161 | -13.7% |
| Gross operating margin | 9900 | €17,537 | €7,251 | -€10,286 | -58.7% |
| Operating profit (loss) | 9901 | €9,518 | -€1,772 | -€11,289 | |
| Financial income | 75/76B | €973 | €1,520 | +€547 | +56.2% |
| Recurring financial income | 75 | €973 | €1,520 | +€547 | +56.2% |
| Financial charges | 65/66B | €58,890 | €344 | -€58,546 | -99.4% |
| Recurring financial charges | 65 | €58,890 | €344 | -€58,546 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | -€48,399 | -€596 | +€47,803 | +98.8% |
| Income taxes | 67/77 | -€22 | €175 | +€197 | |
| Profit (loss) for the period | 9904 | -€48,377 | -€771 | +€47,606 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,377 | -€771 | +€47,606 | +98.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.