BUITENGEWOON BEIRENS: 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.
BUITENGEWOON BEIRENS
Largest movements
- Receivables within one year +€118,742
up €118,742 (+37.7%), from €314,624 to €433,366
of which Trade receivables: +€82,048
- Cash +€15,931
up €15,931 (+6.5%), from €246,257 to €262,188
mainly Trade debts (+€160,654) and Net result for the year (+€112,383)
- Trade debts +€160,654
up €160,654 (+109%), from €147,962 to €308,616
- Debts after one year -€40,662
down €40,662 (-9.9%), from €409,614 to €368,952
- Reserves +€25,412
up €25,412 (+10.6%), from €239,432 to €264,844
of which Distributable reserves: +€25,831
- Staff costs +€52,405
up €52,405 (+199%), from €26,357 to €78,762
- Gross operating margin +€20,479
up €20,479 (+5.4%), from €379,200 to €399,680
- Other operating charges +€10,516
up €10,516 (+13.2%), from €79,689 to €90,205
- Taxes -€6,332
down €6,332 (-29.5%), from €21,498 to €15,166
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 | €1,240,181 | €1,366,028 | +€125,847 | +10.1% |
| Fixed assets | 21/28 | €617,958 | €609,317 | -€8,641 | -1.4% |
| Tangible fixed assets | 22/27 | €617,158 | €608,517 | -€8,641 | -1.4% |
| Land and buildings | 22 | €508,777 | €468,106 | -€40,670 | -8.0% |
| Plant, machinery and equipment | 23 | €50,908 | €74,453 | +€23,544 | +46.2% |
| Furniture and vehicles | 24 | €57,473 | €65,958 | +€8,485 | +14.8% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €622,223 | €756,711 | +€134,487 | +21.6% |
| Stocks and contracts in progress | 3 | €59,842 | €61,157 | +€1,315 | +2.2% |
| Stocks | 30/36 | €59,842 | €61,157 | +€1,315 | +2.2% |
| Amounts receivable within one year | 40/41 | €314,624 | €433,366 | +€118,742 | +37.7% |
| Trade receivables | 40 | €313,622 | €395,670 | +€82,048 | +26.2% |
| Other amounts receivable | 41 | €1,002 | €37,696 | +€36,694 | +3,662% |
| Cash at bank and in hand | 54/58 | €246,257 | €262,188 | +€15,931 | +6.5% |
| Deferred charges and accrued income | 490/1 | €1,500 | €0 | -€1,500 | -100% |
| Total equity and liabilities | 10/49 | €1,240,181 | €1,366,028 | +€125,847 | +10.1% |
| Equity | 10/15 | €262,932 | €288,344 | +€25,412 | +9.7% |
| Contributions | 10/11 | €23,500 | €23,500 | = | 0.0% |
| Reserves | 13 | €239,432 | €264,844 | +€25,412 | +10.6% |
| Tax-exempt reserves | 132 | €35,143 | €34,724 | -€419 | -1.2% |
| Distributable reserves | 133 | €204,289 | €230,120 | +€25,831 | +12.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €88,726 | €88,510 | -€216 | -0.2% |
| Provisions for liabilities and charges | 160/5 | €87,000 | €87,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €87,000 | €87,000 | = | 0.0% |
| Deferred taxes | 168 | €1,726 | €1,510 | -€216 | -12.5% |
| Amounts payable | 17/49 | €888,524 | €989,175 | +€100,651 | +11.3% |
| Amounts payable after more than one year | 17 | €409,614 | €368,952 | -€40,662 | -9.9% |
| Financial debts | 170/4 | €409,614 | €368,952 | -€40,662 | -9.9% |
| Amounts payable within one year | 42/48 | €478,910 | €620,223 | +€141,313 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €71,977 | €61,879 | -€10,098 | -14.0% |
| Trade debts | 44 | €147,962 | €308,616 | +€160,654 | +109% |
| Suppliers | 440/4 | €147,962 | €308,616 | +€160,654 | +109% |
| Taxes, remuneration and social security | 45 | €10,495 | €7,547 | -€2,948 | -28.1% |
| Taxes | 450/3 | €7,872 | €3,860 | -€4,011 | -51.0% |
| Remuneration and social security | 454/9 | €2,624 | €3,687 | +€1,064 | +40.5% |
| Other amounts payable | 47/48 | €248,476 | €242,180 | -€6,296 | -2.5% |
| Remuneration, social security and pensions | 62 | €26,357 | €78,762 | +€52,405 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,527 | €100,968 | -€559 | -0.6% |
| Other operating charges | 640/8 | €79,689 | €90,205 | +€10,516 | +13.2% |
| Gross operating margin | 9900 | €379,200 | €399,680 | +€20,479 | +5.4% |
| Operating profit (loss) | 9901 | €171,627 | €129,745 | -€41,882 | -24.4% |
| Financial income | 75/76B | €220 | €3,997 | +€3,776 | +1,715% |
| Recurring financial income | 75 | €220 | €3,997 | +€3,776 | +1,715% |
| Financial charges | 65/66B | €6,607 | €6,409 | -€198 | -3.0% |
| Recurring financial charges | 65 | €6,607 | €6,409 | -€198 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €165,241 | €127,333 | -€37,907 | -22.9% |
| Transfer from deferred taxes | 780 | €216 | €216 | = | 0.0% |
| Income taxes | 67/77 | €21,498 | €15,166 | -€6,332 | -29.5% |
| Profit (loss) for the period | 9904 | €143,958 | €112,383 | -€31,575 | -21.9% |
| Transfer from tax-exempt reserves | 789 | €419 | €419 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €144,377 | €112,802 | -€31,575 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.