BEUSCHART - LOGISTICS: what changed
Two fiscal 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.
BEUSCHART - LOGISTICS
Largest movements
- Tangible fixed assets -€65,978
down €65,978 (-45.4%), from €145,459 to €79,481
- Cash -€40,677
down €40,677 (-61.2%), from €66,505 to €25,828
mainly Debts after one year (-€44,166) and Trade debts (-€30,410)
- Receivables within one year +€26,546
up €26,546 (+16.9%), from €157,111 to €183,657
of which Trade receivables: +€43,557
- Deferred charges and accrued income +€7,833
up €7,833 (+114.2%), from €6,857 to €14,691
- Debts after one year -€44,166
down €44,166 (-67.9%), from €65,043 to €20,877
- Trade debts -€30,410
down €30,410 (-56.0%), from €54,294 to €23,884
- Tax, wage and social debts +€16,332
up €16,332 (+50.2%), from €32,540 to €48,871
of which Remuneration and social security: +€12,806
- Reserves -€10,232
down €10,232 (-7.2%), from €141,327 to €131,095
of which Distributable reserves: -€10,232
- Current portion of long-term debt -€3,808
down €3,808 (-7.9%), from €47,974 to €44,166
- Gross operating margin +€14,231
up €14,231 (+9.1%), from €156,647 to €170,878
- Staff costs +€6,908
up €6,908 (+6.1%), from €113,614 to €120,522
- Depreciation -€5,077
down €5,077 (-17.0%), from €29,892 to €24,815
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.
Cash bridge derived
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 | €375,932 | €303,657 | -€72,275 | -19.2% |
| Fixed assets | 21/28 | €145,459 | €79,481 | -€65,978 | -45.4% |
| Tangible fixed assets | 22/27 | €145,459 | €79,481 | -€65,978 | -45.4% |
| Furniture and vehicles | 24 | €145,459 | €79,481 | -€65,978 | -45.4% |
| Current assets | 29/58 | €230,473 | €224,176 | -€6,297 | -2.7% |
| Amounts receivable within one year | 40/41 | €157,111 | €183,657 | +€26,546 | +16.9% |
| Trade receivables | 40 | €103,886 | €147,443 | +€43,557 | +41.9% |
| Other amounts receivable | 41 | €53,225 | €36,214 | -€17,011 | -32.0% |
| Cash at bank and in hand | 54/58 | €66,505 | €25,828 | -€40,677 | -61.2% |
| Deferred charges and accrued income | 490/1 | €6,857 | €14,691 | +€7,833 | +114.2% |
| Total equity and liabilities | 10/49 | €375,932 | €303,657 | -€72,275 | -19.2% |
| Equity | 10/15 | €159,927 | €149,695 | -€10,232 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,327 | €131,095 | -€10,232 | -7.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €141,327 | €131,095 | -€10,232 | -7.2% |
| Amounts payable | 17/49 | €216,005 | €153,962 | -€62,043 | -28.7% |
| Amounts payable after more than one year | 17 | €65,043 | €20,877 | -€44,166 | -67.9% |
| Financial debts | 170/4 | €65,043 | €20,877 | -€44,166 | -67.9% |
| Amounts payable within one year | 42/48 | €150,962 | €133,085 | -€17,876 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €47,974 | €44,166 | -€3,808 | -7.9% |
| Trade debts | 44 | €54,294 | €23,884 | -€30,410 | -56.0% |
| Suppliers | 440/4 | €54,294 | €23,884 | -€30,410 | -56.0% |
| Taxes, remuneration and social security | 45 | €32,540 | €48,871 | +€16,332 | +50.2% |
| Taxes | 450/3 | €15,404 | €18,930 | +€3,526 | +22.9% |
| Remuneration and social security | 454/9 | €17,135 | €29,941 | +€12,806 | +74.7% |
| Other amounts payable | 47/48 | €16,154 | €16,164 | +€9 | +0.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €113,614 | €120,522 | +€6,908 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,892 | €24,815 | -€5,077 | -17.0% |
| Other operating charges | 640/8 | €4,157 | €3,530 | -€628 | -15.1% |
| Non-recurring operating charges | 66A | - | €27,163 | +€27,163 | |
| Gross operating margin | 9900 | €156,647 | €170,878 | +€14,231 | +9.1% |
| Operating profit (loss) | 9901 | €8,985 | -€5,151 | -€14,136 | |
| Financial income | 75/76B | €10 | €1 | -€9 | -86.7% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -86.7% |
| Financial charges | 65/66B | €4,987 | €5,065 | +€78 | +1.6% |
| Recurring financial charges | 65 | €4,987 | €5,065 | +€78 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €4,008 | -€10,215 | -€14,223 | |
| Income taxes | 67/77 | €1,453 | €18 | -€1,436 | -98.8% |
| Profit (loss) for the period | 9904 | €2,555 | -€10,232 | -€12,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,555 | -€10,232 | -€12,787 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.