DE BEEKHOEVE: 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.
DE BEEKHOEVE
Largest movements
- Receivables within one year -€105,897
down €105,897 (-10.8%), from €984,439 to €878,542
of which Trade receivables: -€132,204
- Debts after one year -€169,438
down €169,438 (-12.8%), from €1.3m to €1.2m
- Tax, wage and social debts +€87,763
up €87,763 (+2868.1%), from €3,060 to €90,823
- Current portion of long-term debt +€83,645
up €83,645 (+97.5%), from €85,793 to €169,438
- Advances received -€60,524
down €60,524 (-47.2%), from €128,351 to €67,828
- Trade debts -€60,190
down €60,190 (-29.1%), from €206,891 to €146,701
- Financial charges -€74,915
down €74,915 (-41.2%), from €181,795 to €106,880
- Gross operating margin +€52,413
up €52,413 (+22.6%), from €232,081 to €284,494
- Other operating charges +€49,191
up €49,191 (+72.5%), from €67,863 to €117,054
- Depreciation -€5,279
down €5,279 (-44.7%), from €11,798 to €6,519
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,574,684 | €4,461,257 | -€113,427 | -2.5% |
| Fixed assets | 21/28 | €3,451,116 | €3,444,597 | -€6,519 | -0.2% |
| Tangible fixed assets | 22/27 | €3,450,416 | €3,443,897 | -€6,519 | -0.2% |
| Land and buildings | 22 | €3,326,291 | €3,326,291 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €39,751 | €42,412 | +€2,661 | +6.7% |
| Furniture and vehicles | 24 | €15,874 | €6,694 | -€9,180 | -57.8% |
| Other tangible fixed assets | 26 | €68,500 | €68,500 | = | 0.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €1,123,568 | €1,016,660 | -€106,908 | -9.5% |
| Stocks and contracts in progress | 3 | €136,845 | €136,845 | -€0 | 0.0% |
| Stocks | 30/36 | €136,845 | €136,845 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €984,439 | €878,542 | -€105,897 | -10.8% |
| Trade receivables | 40 | €241,046 | €108,842 | -€132,204 | -54.8% |
| Other amounts receivable | 41 | €743,393 | €769,700 | +€26,307 | +3.5% |
| Cash at bank and in hand | 54/58 | €1,784 | €1,273 | -€511 | -28.6% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €4,574,684 | €4,461,257 | -€113,427 | -2.5% |
| Equity | 10/15 | €43,584 | €97,634 | +€54,050 | +124.0% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€756,416 | -€702,366 | +€54,050 | +7.1% |
| Amounts payable | 17/49 | €4,531,100 | €4,363,623 | -€167,477 | -3.7% |
| Amounts payable after more than one year | 17 | €1,326,548 | €1,157,110 | -€169,438 | -12.8% |
| Financial debts | 170/4 | €1,326,548 | €1,157,110 | -€169,438 | -12.8% |
| Amounts payable within one year | 42/48 | €3,204,552 | €3,206,512 | +€1,960 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €85,793 | €169,438 | +€83,645 | +97.5% |
| Financial debts | 43 | €490,493 | €462,894 | -€27,599 | -5.6% |
| Credit institutions | 430/8 | €1,257 | - | -€1,257 | |
| Other loans | 439 | €489,236 | €462,894 | -€26,342 | -5.4% |
| Trade debts | 44 | €206,891 | €146,701 | -€60,190 | -29.1% |
| Suppliers | 440/4 | €206,891 | €146,701 | -€60,190 | -29.1% |
| Advances received on contracts in progress | 46 | €128,351 | €67,828 | -€60,524 | -47.2% |
| Taxes, remuneration and social security | 45 | €3,060 | €90,823 | +€87,763 | +2868.1% |
| Taxes | 450/3 | €3,060 | €90,823 | +€87,763 | +2868.1% |
| Other amounts payable | 47/48 | €2,289,964 | €2,268,828 | -€21,136 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,798 | €6,519 | -€5,279 | -44.7% |
| Other operating charges | 640/8 | €67,863 | €117,054 | +€49,191 | +72.5% |
| Gross operating margin | 9900 | €232,081 | €284,494 | +€52,413 | +22.6% |
| Operating profit (loss) | 9901 | €152,420 | €160,921 | +€8,501 | +5.6% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €181,795 | €106,880 | -€74,915 | -41.2% |
| Recurring financial charges | 65 | €181,795 | €106,880 | -€74,915 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,375 | €54,050 | +€83,425 | |
| Profit (loss) for the period | 9904 | -€29,375 | €54,050 | +€83,425 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,375 | €54,050 | +€83,425 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.