D.K.V. BEECKMANS: what changed
What changed
D.K.V. BEECKMANS
NACE 10.111, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€6,350
2024 · €6,110+€240
Equity
€42,813
2024 · €36,462+€6,350
Cash
€4,157
2024 · €7,695-€3,538
Balance sheet total
€612,255
2024 · €637,511-€25,256
Largest movements
Assets
- Receivables within one year -€21,718
down €21,718 (-3.4%), from €629,725 to €608,006
of which Trade receivables: -€236,000
Equity and liabilities
- Current portion of long-term debt -€28,503
down €28,503 (-100%), from €28,503 to €0
- Trade debts -€6,961
down €6,961 (-57.8%), from €12,036 to €5,074
Income statement
- Financial charges -€7,880
down €7,880 (-26.3%), from €29,951 to €22,072
- Gross operating margin -€6,284
down €6,284 (-18.4%), from €34,150 to €27,866
- Taxes +€1,173
up €1,173 (+103%), from €1,138 to €2,312
- Staff costs -€1,067
down €1,067 (-100%), from €1,067 to €0
- Financial income -€1,053
down €1,053 (-21.9%), from €4,817 to €3,764
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,110
Gross operating margin
-€6,284
Staff costs
+€1,067
Other operating charges
-€195
Financial income
-€1,053
Financial charges
+€7,880
Taxes
-€1,173
Result 2025
€6,350
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,965
Investment
€0
Financing
-€28,503
Cash 2024
€7,695
From operations (derived)
+€24,965
Net result for the year
+€6,350
Receivables within one year
+€21,718
Trade debts
-€6,961
Tax, wage and social debts
+€2,312
Other debts
+€423
Accrued charges and deferred income
+€1,123
Financing
-€28,503
Current portion of long-term debt
-€28,503
Cash 2025
€4,157
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €637,511 | €612,255 | -€25,256 | -4.0% |
| Current assets | 29/58 | €637,511 | €612,255 | -€25,256 | -4.0% |
| Amounts receivable within one year | 40/41 | €629,725 | €608,006 | -€21,718 | -3.4% |
| Trade receivables | 40 | €236,000 | €0 | -€236,000 | -100% |
| Other amounts receivable | 41 | €393,725 | €608,006 | +€214,282 | +54.4% |
| Current investments | 50/53 | €91 | €91 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,695 | €4,157 | -€3,538 | -46.0% |
| Total equity and liabilities | 10/49 | €637,511 | €612,255 | -€25,256 | -4.0% |
| Equity | 10/15 | €36,462 | €42,813 | +€6,350 | +17.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,462 | €22,813 | +€6,350 | +38.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €14,462 | €20,813 | +€6,350 | +43.9% |
| Amounts payable | 17/49 | €601,049 | €569,442 | -€31,606 | -5.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €598,873 | €566,143 | -€32,730 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €28,503 | €0 | -€28,503 | -100% |
| Financial debts | 43 | €314,800 | €314,800 | = | 0.0% |
| Credit institutions | 430/8 | €314,800 | €314,800 | = | 0.0% |
| Trade debts | 44 | €12,036 | €5,074 | -€6,961 | -57.8% |
| Suppliers | 440/4 | €12,036 | €5,074 | -€6,961 | -57.8% |
| Taxes, remuneration and social security | 45 | €1,138 | €3,450 | +€2,312 | +203% |
| Taxes | 450/3 | €1,138 | €3,450 | +€2,312 | +203% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €242,396 | €242,819 | +€423 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,176 | €3,299 | +€1,123 | +51.6% |
| Remuneration, social security and pensions | 62 | €1,067 | €0 | -€1,067 | -100% |
| Other operating charges | 640/8 | €701 | €896 | +€195 | +27.8% |
| Gross operating margin | 9900 | €34,150 | €27,866 | -€6,284 | -18.4% |
| Operating profit (loss) | 9901 | €32,382 | €26,970 | -€5,412 | -16.7% |
| Financial income | 75/76B | €4,817 | €3,764 | -€1,053 | -21.9% |
| Recurring financial income | 75 | €4,817 | €3,764 | -€1,053 | -21.9% |
| Financial charges | 65/66B | €29,951 | €22,072 | -€7,880 | -26.3% |
| Recurring financial charges | 65 | €29,951 | €22,072 | -€7,880 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €7,248 | €8,662 | +€1,414 | +19.5% |
| Income taxes | 67/77 | €1,138 | €2,312 | +€1,173 | +103% |
| Profit (loss) for the period | 9904 | €6,110 | €6,350 | +€240 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,110 | €6,350 | +€240 | +3.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.