DE BEEKHOEVE: 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.
DE BEEKHOEVE
Largest movements
- Cash +€75,119
up €75,119 (+74.8%), from €100,476 to €175,595
mainly Net result for the year (+€72,011) and Depreciation (+€26,481)
- Stocks and contracts -€16,482
down €16,482 (-13.6%), from €121,243 to €104,761
- Tangible fixed assets +€9,292
up €9,292 (+10.8%), from €86,022 to €95,314
of which Plant, machinery and equipment: +€13,553
- Reserves +€72,011
up €72,011 (+83.3%), from €86,456 to €158,468
- Tax, wage and social debts +€12,330
up €12,330 (+77.9%), from €15,818 to €28,148
- Debts after one year -€11,400
down €11,400 (-41.4%), from €27,550 to €16,150
- Other debts -€6,100
down €6,100 (-6.1%), from €100,786 to €94,687
- Gross operating margin +€29,374
up €29,374 (+26.6%), from €110,362 to €139,736
- Taxes +€18,934
up €18,934 (+162.1%), from €11,683 to €30,617
- Financial charges -€5,785
down €5,785 (-68.6%), from €8,428 to €2,642
- Depreciation +€2,097
up €2,097 (+8.6%), from €24,385 to €26,481
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 | €321,868 | €390,958 | +€69,090 | +21.5% |
| Fixed assets | 21/28 | €86,022 | €95,314 | +€9,292 | +10.8% |
| Tangible fixed assets | 22/27 | €86,022 | €95,314 | +€9,292 | +10.8% |
| Land and buildings | 22 | €14,795 | €10,533 | -€4,262 | -28.8% |
| Plant, machinery and equipment | 23 | €71,227 | €84,780 | +€13,553 | +19.0% |
| Current assets | 29/58 | €235,846 | €295,645 | +€59,798 | +25.4% |
| Stocks and contracts in progress | 3 | €121,243 | €104,761 | -€16,482 | -13.6% |
| Stocks | 30/36 | €121,243 | €104,761 | -€16,482 | -13.6% |
| Amounts receivable within one year | 40/41 | €10,986 | €11,062 | +€76 | +0.7% |
| Trade receivables | 40 | €10,986 | €11,062 | +€76 | +0.7% |
| Cash at bank and in hand | 54/58 | €100,476 | €175,595 | +€75,119 | +74.8% |
| Deferred charges and accrued income | 490/1 | €3,141 | €4,227 | +€1,086 | +34.6% |
| Total equity and liabilities | 10/49 | €321,868 | €390,958 | +€69,090 | +21.5% |
| Equity | 10/15 | €105,056 | €177,068 | +€72,011 | +68.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,456 | €158,468 | +€72,011 | +83.3% |
| Distributable reserves | 133 | €86,456 | €158,468 | +€72,011 | +83.3% |
| Amounts payable | 17/49 | €216,812 | €213,890 | -€2,921 | -1.3% |
| Amounts payable after more than one year | 17 | €27,550 | €16,150 | -€11,400 | -41.4% |
| Financial debts | 170/4 | €27,550 | €16,150 | -€11,400 | -41.4% |
| Amounts payable within one year | 42/48 | €189,262 | €197,740 | +€8,479 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €11,400 | €11,400 | = | 0.0% |
| Trade debts | 44 | €61,257 | €63,506 | +€2,248 | +3.7% |
| Suppliers | 440/4 | €61,257 | €63,506 | +€2,248 | +3.7% |
| Taxes, remuneration and social security | 45 | €15,818 | €28,148 | +€12,330 | +77.9% |
| Taxes | 450/3 | €15,818 | €28,148 | +€12,330 | +77.9% |
| Other amounts payable | 47/48 | €100,786 | €94,687 | -€6,100 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,385 | €26,481 | +€2,097 | +8.6% |
| Other operating charges | 640/8 | €7,995 | €8,128 | +€133 | +1.7% |
| Gross operating margin | 9900 | €110,362 | €139,736 | +€29,374 | +26.6% |
| Operating profit (loss) | 9901 | €77,983 | €105,128 | +€27,145 | +34.8% |
| Financial income | 75/76B | €114 | €143 | +€29 | +25.7% |
| Recurring financial income | 75 | €114 | €143 | +€29 | +25.7% |
| Financial charges | 65/66B | €8,428 | €2,642 | -€5,785 | -68.6% |
| Recurring financial charges | 65 | €8,428 | €2,642 | -€5,785 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €69,669 | €102,628 | +€32,959 | +47.3% |
| Income taxes | 67/77 | €11,683 | €30,617 | +€18,934 | +162.1% |
| Profit (loss) for the period | 9904 | €57,986 | €72,011 | +€14,026 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,986 | €72,011 | +€14,026 | +24.2% |
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 11 October 2026 via checked.be.