Beukenstock: 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.
Beukenstock
Largest movements
- Receivables within one year +€21,139
up €21,139 (+1,588%), from €1,331 to €22,470
- Cash +€2,360
up €2,360 (+151%), from €1,564 to €3,924
mainly Net result for the year (+€14,224) and Tax, wage and social debts (+€8,506)
- Tangible fixed assets +€855
new in 2025: €855
- Deferred charges and accrued income +€740
new in 2025: €740
- Reserves +€11,977
new in 2025: €11,977
- Tax, wage and social debts +€8,506
new in 2025: €8,506
of which Taxes: +€6,706
- Profit (loss) carried forward +€2,247
no longer reported in 2025 (was -€2,247)
- Other debts +€1,267
new in 2025: €1,267
- Trade debts +€1,097
up €1,097 (+51.2%), from €2,142 to €3,238
- Gross operating margin +€22,675
up €22,675, from -€2,092 to €20,583
- Taxes +€3,640
new in 2025: €3,640
- Financial charges +€1,739
new in 2025: €1,739
- Other operating charges +€694
up €694 (+448%), from €155 to €849
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 | €2,895 | €27,989 | +€25,094 | +867% |
| Fixed assets | 21/28 | - | €855 | +€855 | |
| Tangible fixed assets | 22/27 | - | €855 | +€855 | |
| Plant, machinery and equipment | 23 | - | €855 | +€855 | |
| Current assets | 29/58 | €2,895 | €27,134 | +€24,239 | +837% |
| Amounts receivable within one year | 40/41 | €1,331 | €22,470 | +€21,139 | +1,588% |
| Trade receivables | 40 | €1,331 | €22,470 | +€21,139 | +1,588% |
| Cash at bank and in hand | 54/58 | €1,564 | €3,924 | +€2,360 | +151% |
| Deferred charges and accrued income | 490/1 | - | €740 | +€740 | |
| Total equity and liabilities | 10/49 | €2,895 | €27,989 | +€25,094 | +867% |
| Equity | 10/15 | €753 | €14,977 | +€14,224 | +1,888% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,977 | +€11,977 | |
| Distributable reserves | 133 | - | €11,977 | +€11,977 | |
| Profit (loss) carried forward | 14 | -€2,247 | - | +€2,247 | |
| Amounts payable | 17/49 | €2,142 | €13,012 | +€10,870 | +508% |
| Amounts payable within one year | 42/48 | €2,142 | €13,012 | +€10,870 | +508% |
| Trade debts | 44 | €2,142 | €3,238 | +€1,097 | +51.2% |
| Suppliers | 440/4 | €2,142 | €3,238 | +€1,097 | +51.2% |
| Taxes, remuneration and social security | 45 | - | €8,506 | +€8,506 | |
| Taxes | 450/3 | - | €6,706 | +€6,706 | |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | - | €1,267 | +€1,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €130 | +€130 | |
| Other operating charges | 640/8 | €155 | €849 | +€694 | +448% |
| Gross operating margin | 9900 | -€2,092 | €20,583 | +€22,675 | |
| Operating profit (loss) | 9901 | -€2,247 | €19,604 | +€21,850 | |
| Financial charges | 65/66B | - | €1,739 | +€1,739 | |
| Recurring financial charges | 65 | - | €1,739 | +€1,739 | |
| Profit (loss) for the period before taxes | 9903 | -€2,247 | €17,864 | +€20,111 | |
| Income taxes | 67/77 | - | €3,640 | +€3,640 | |
| Profit (loss) for the period | 9904 | -€2,247 | €14,224 | +€16,471 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,247 | €14,224 | +€16,471 |
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 13 October 2026 via checked.be.