BEUNENS STEVEN: 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.
BEUNENS STEVEN
Largest movements
- Cash -€36,854
down €36,854 (-97.8%), from €37,698 to €844
mainly Debts after one year (-€71,571) and Trade debts (-€49,116)
- Receivables within one year +€26,942
up €26,942 (+7.1%), from €377,999 to €404,941
of which Trade receivables: +€34,860
- Debts after one year -€71,571
down €71,571 (-22.2%), from €322,895 to €251,324
- Other debts +€52,449
up €52,449 (+80.9%), from €64,838 to €117,287
- Trade debts -€49,116
down €49,116 (-51.4%), from €95,594 to €46,479
- Current portion of long-term debt +€41,481
up €41,481 (+51.6%), from €80,427 to €121,908
- Gross operating margin -€123,175
down €123,175 (-70.3%), from €175,311 to €52,136
- Financial charges -€91,356
down €91,356 (-83.1%), from €109,917 to €18,561
of which Non-recurring financial charges: -€69,262
- Depreciation -€9,328
down €9,328 (-28.8%), from €32,386 to €23,058
- Taxes -€7,839
down €7,839 (-99.9%), from €7,850 to €11
- Other operating charges -€2,675
down €2,675 (-28.8%), from €9,291 to €6,616
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €755,312 | €740,775 | -€14,537 | -1.9% |
| Fixed assets | 21/28 | €147,107 | €140,560 | -€6,547 | -4.5% |
| Tangible fixed assets | 22/27 | €146,007 | €139,460 | -€6,547 | -4.5% |
| Land and buildings | 22 | €145,932 | €123,786 | -€22,146 | -15.2% |
| Plant, machinery and equipment | 23 | - | €11,396 | +€11,396 | |
| Furniture and vehicles | 24 | €75 | €772 | +€697 | +931% |
| Other tangible fixed assets | 26 | - | €3,506 | +€3,506 | |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €608,205 | €600,215 | -€7,990 | -1.3% |
| Stocks and contracts in progress | 3 | €191,943 | €192,360 | +€416 | +0.2% |
| Stocks | 30/36 | €170,943 | €173,360 | +€2,416 | +1.4% |
| Contracts in progress | 37 | €21,000 | €19,000 | -€2,000 | -9.5% |
| Amounts receivable within one year | 40/41 | €377,999 | €404,941 | +€26,942 | +7.1% |
| Trade receivables | 40 | €301,303 | €336,162 | +€34,860 | +11.6% |
| Other amounts receivable | 41 | €76,697 | €68,779 | -€7,918 | -10.3% |
| Cash at bank and in hand | 54/58 | €37,698 | €844 | -€36,854 | -97.8% |
| Deferred charges and accrued income | 490/1 | €564 | €2,071 | +€1,506 | +267% |
| Total equity and liabilities | 10/49 | €755,312 | €740,775 | -€14,537 | -1.9% |
| Equity | 10/15 | €174,120 | €178,774 | +€4,654 | +2.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €23,051 | €23,051 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,958 | €8,958 | = | 0.0% |
| Distributable reserves | 133 | €14,093 | €14,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,518 | €137,173 | +€4,654 | +3.5% |
| Amounts payable | 17/49 | €581,193 | €562,002 | -€19,191 | -3.3% |
| Amounts payable after more than one year | 17 | €322,895 | €251,324 | -€71,571 | -22.2% |
| Financial debts | 170/4 | €322,895 | €251,324 | -€71,571 | -22.2% |
| Amounts payable within one year | 42/48 | €258,298 | €310,240 | +€51,943 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €80,427 | €121,908 | +€41,481 | +51.6% |
| Trade debts | 44 | €95,594 | €46,479 | -€49,116 | -51.4% |
| Suppliers | 440/4 | €95,594 | €46,479 | -€49,116 | -51.4% |
| Taxes, remuneration and social security | 45 | €17,439 | €24,566 | +€7,128 | +40.9% |
| Taxes | 450/3 | €17,439 | €24,566 | +€7,128 | +40.9% |
| Other amounts payable | 47/48 | €64,838 | €117,287 | +€52,449 | +80.9% |
| Accrued charges and deferred income | 492/3 | - | €437 | +€437 | |
| Non-recurring operating income | 76A | €218,085 | - | -€218,085 | |
| Remuneration, social security and pensions | 62 | €857 | - | -€857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,386 | €23,058 | -€9,328 | -28.8% |
| Other operating charges | 640/8 | €9,291 | €6,616 | -€2,675 | -28.8% |
| Gross operating margin | 9900 | €175,311 | €52,136 | -€123,175 | -70.3% |
| Operating profit (loss) | 9901 | €132,778 | €22,463 | -€110,315 | -83.1% |
| Financial income | 75/76B | - | €764 | +€764 | |
| Recurring financial income | 75 | - | €764 | +€764 | |
| Financial charges | 65/66B | €109,917 | €18,561 | -€91,356 | -83.1% |
| Recurring financial charges | 65 | €40,655 | €18,561 | -€22,094 | -54.3% |
| Non-recurring financial charges | 66B | €69,262 | - | -€69,262 | |
| Profit (loss) for the period before taxes | 9903 | €22,861 | €4,666 | -€18,195 | -79.6% |
| Income taxes | 67/77 | €7,850 | €11 | -€7,839 | -99.9% |
| Profit (loss) for the period | 9904 | €15,010 | €4,654 | -€10,356 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,010 | €4,654 | -€10,356 | -69.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.