BRUNO BEECKMAN: 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.
BRUNO BEECKMAN
Largest movements
- Cash +€2,168
up €2,168 (+4.6%), from €47,201 to €49,369
mainly Other debts (+€9,277) and Depreciation (+€1,666)
- Receivables within one year +€1,902
up €1,902 (+25.0%), from €7,613 to €9,515
of which Other amounts receivable: +€2,234
- Tangible fixed assets +€1,721
up €1,721 (+39.6%), from €4,350 to €6,071
of which Furniture and vehicles: +€1,634
- Other debts +€9,277
up €9,277 (+53.1%), from €17,474 to €26,750
- Profit (loss) carried forward -€2,629
down €2,629, from €772 to -€1,857
- Gross operating margin -€6,371
down €6,371, from €6,308 to -€64
- Depreciation +€630
up €630 (+60.7%), from €1,036 to €1,666
- Taxes -€169
down €169 (-41.2%), from €410 to €241
- Financial income -€74
down €74 (-98.4%), from €75 to €1
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 | €59,278 | €64,955 | +€5,677 | +9.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,350 | €6,071 | +€1,721 | +39.6% |
| Tangible fixed assets | 22/27 | €4,350 | €6,071 | +€1,721 | +39.6% |
| Plant, machinery and equipment | 23 | €1,214 | €1,571 | +€358 | +29.5% |
| Furniture and vehicles | 24 | €2,056 | €3,690 | +€1,634 | +79.5% |
| Other tangible fixed assets | 26 | €1,080 | €810 | -€270 | -25.0% |
| Current assets | 29/58 | €54,928 | €58,884 | +€3,956 | +7.2% |
| Amounts receivable within one year | 40/41 | €7,613 | €9,515 | +€1,902 | +25.0% |
| Trade receivables | 40 | €2,608 | €2,277 | -€332 | -12.7% |
| Other amounts receivable | 41 | €5,004 | €7,238 | +€2,234 | +44.6% |
| Cash at bank and in hand | 54/58 | €47,201 | €49,369 | +€2,168 | +4.6% |
| Deferred charges and accrued income | 490/1 | €115 | - | -€115 | |
| Total equity and liabilities | 10/49 | €59,278 | €64,955 | +€5,677 | +9.6% |
| Equity | 10/15 | €38,437 | €35,808 | -€2,629 | -6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,265 | €25,265 | = | 0.0% |
| Distributable reserves | 133 | €25,265 | €25,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | €772 | -€1,857 | -€2,629 | |
| Amounts payable | 17/49 | €20,841 | €29,147 | +€8,306 | +39.9% |
| Amounts payable within one year | 42/48 | €20,841 | €29,147 | +€8,306 | +39.9% |
| Trade debts | 44 | €1,437 | €876 | -€562 | -39.1% |
| Suppliers | 440/4 | €1,437 | €876 | -€562 | -39.1% |
| Taxes, remuneration and social security | 45 | €1,929 | €1,521 | -€408 | -21.2% |
| Taxes | 450/3 | €1,929 | €1,521 | -€408 | -21.2% |
| Other amounts payable | 47/48 | €17,474 | €26,750 | +€9,277 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €1,666 | +€630 | +60.7% |
| Other operating charges | 640/8 | €562 | €576 | +€14 | +2.6% |
| Gross operating margin | 9900 | €6,308 | -€64 | -€6,371 | |
| Operating profit (loss) | 9901 | €4,710 | -€2,306 | -€7,015 | |
| Financial income | 75/76B | €75 | €1 | -€74 | -98.4% |
| Recurring financial income | 75 | €75 | €1 | -€74 | -98.4% |
| Financial charges | 65/66B | €126 | €84 | -€42 | -33.5% |
| Recurring financial charges | 65 | €126 | €84 | -€42 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €4,659 | -€2,388 | -€7,047 | |
| Income taxes | 67/77 | €410 | €241 | -€169 | -41.2% |
| Profit (loss) for the period | 9904 | €4,250 | -€2,629 | -€6,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,250 | -€2,629 | -€6,879 |
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.