BEUKEN CHARBON: 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.
BEUKEN CHARBON
Largest movements
- Deferred charges and accrued income +€7,400
up €7,400 (+33.5%), from €22,118 to €29,518
- Tangible fixed assets -€1,570
down €1,570 (-28.3%), from €5,558 to €3,988
of which Furniture and vehicles: -€1,294
- Receivables within one year -€1,480
down €1,480 (-8.6%), from €17,250 to €15,770
of which Trade receivables: -€7,250
- Cash +€989
up €989 (+13.2%), from €7,494 to €8,482
mainly Net result for the year (+€28,564) and Other debts (+€13,600)
- Other debts +€13,600
up €13,600 (+117%), from €11,589 to €25,189
- Profit (loss) carried forward -€9,936
down €9,936 (-82.2%), from €12,089 to €2,153
- Trade debts +€1,678
up €1,678 (+375%), from €447 to €2,125
- Purchases and services -€241,457
no longer reported in 2025 (was €241,457)
- Gross operating margin -€9,014
down €9,014 (-19.6%), from €46,040 to €37,026
- Taxes -€2,628
down €2,628 (-29.7%), from €8,849 to €6,221
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 | €54,239 | €59,581 | +€5,341 | +9.8% |
| Fixed assets | 21/28 | €7,378 | €5,810 | -€1,567 | -21.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,558 | €3,988 | -€1,570 | -28.3% |
| Plant, machinery and equipment | 23 | €580 | €303 | -€277 | -47.7% |
| Furniture and vehicles | 24 | €4,978 | €3,685 | -€1,294 | -26.0% |
| Financial fixed assets | 28 | €1,820 | €1,823 | +€3 | +0.2% |
| Current assets | 29/58 | €46,861 | €53,770 | +€6,909 | +14.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,250 | €15,770 | -€1,480 | -8.6% |
| Trade receivables | 40 | €17,250 | €10,000 | -€7,250 | -42.0% |
| Other amounts receivable | 41 | - | €5,770 | +€5,770 | |
| Cash at bank and in hand | 54/58 | €7,494 | €8,482 | +€989 | +13.2% |
| Deferred charges and accrued income | 490/1 | €22,118 | €29,518 | +€7,400 | +33.5% |
| Total equity and liabilities | 10/49 | €54,239 | €59,581 | +€5,341 | +9.8% |
| Equity | 10/15 | €34,089 | €24,153 | -€9,936 | -29.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,089 | €2,153 | -€9,936 | -82.2% |
| Amounts payable | 17/49 | €20,151 | €35,428 | +€15,278 | +75.8% |
| Amounts payable within one year | 42/48 | €20,150 | €35,428 | +€15,278 | +75.8% |
| Trade debts | 44 | €447 | €2,125 | +€1,678 | +375% |
| Suppliers | 440/4 | €447 | €2,125 | +€1,678 | +375% |
| Taxes, remuneration and social security | 45 | €8,114 | €8,114 | = | 0.0% |
| Taxes | 450/3 | €8,114 | €8,114 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,589 | €25,189 | +€13,600 | +117% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €241,457 | - | -€241,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €1,570 | +€418 | +36.2% |
| Other operating charges | 640/8 | €451 | €487 | +€36 | +8.0% |
| Gross operating margin | 9900 | €46,040 | €37,026 | -€9,014 | -19.6% |
| Operating profit (loss) | 9901 | €44,436 | €34,969 | -€9,468 | -21.3% |
| Financial income | 75/76B | €14 | €7 | -€7 | -52.6% |
| Recurring financial income | 75 | €14 | €7 | -€7 | -52.6% |
| Financial charges | 65/66B | €183 | €190 | +€7 | +3.8% |
| Recurring financial charges | 65 | €183 | €190 | +€7 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €44,266 | €34,785 | -€9,482 | -21.4% |
| Income taxes | 67/77 | €8,849 | €6,221 | -€2,628 | -29.7% |
| Profit (loss) for the period | 9904 | €35,417 | €28,564 | -€6,853 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,417 | €28,564 | -€6,853 | -19.4% |
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 20 October 2026 via checked.be.