DE BEER IMMO: 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 BEER IMMO
Largest movements
- Receivables within one year +€292,857
up €292,857 (+23.8%), from €1.2m to €1.5m
of which Other amounts receivable: +€292,857
- Stocks and contracts -€234,592
down €234,592 (-21.2%), from €1.1m to €873,571
- Cash +€137,613
up €137,613 (+2159.7%), from €6,372 to €143,984
mainly Stocks and contracts (+€234,592) and Net result for the year (+€170,878)
- Reserves +€170,880
up €170,880 (+8.4%), from €2.0m to €2.2m
of which Distributable reserves: +€99,310
- Short-term financial debts +€31,529
new in 2025: €31,529
- Gross operating margin -€147,749
down €147,749 (-38.3%), from €385,433 to €237,684
- Taxes -€48,451
down €48,451 (-46.4%), from €104,514 to €56,063
- Financial charges +€7,785
up €7,785 (+670.4%), from €1,161 to €8,946
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 | €2,357,017 | €2,574,673 | +€217,656 | +9.2% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €2,347,017 | €2,564,673 | +€217,656 | +9.3% |
| Stocks and contracts in progress | 3 | €1,108,164 | €873,571 | -€234,592 | -21.2% |
| Stocks | 30/36 | €1,108,164 | €873,571 | -€234,592 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,232,481 | €1,525,339 | +€292,857 | +23.8% |
| Trade receivables | 40 | €311,296 | €311,296 | = | 0.0% |
| Other amounts receivable | 41 | €921,186 | €1,214,043 | +€292,857 | +31.8% |
| Cash at bank and in hand | 54/58 | €6,372 | €143,984 | +€137,613 | +2159.7% |
| Deferred charges and accrued income | 490/1 | - | €21,778 | +€21,778 | |
| Total equity and liabilities | 10/49 | €2,357,017 | €2,574,673 | +€217,656 | +9.2% |
| Equity | 10/15 | €2,052,577 | €2,223,455 | +€170,878 | +8.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,042,570 | €2,213,450 | +€170,880 | +8.4% |
| Tax-exempt reserves | 132 | - | €71,570 | +€71,570 | |
| Distributable reserves | 133 | €2,042,570 | €2,141,880 | +€99,310 | +4.9% |
| Profit (loss) carried forward | 14 | €7 | €5 | -€2 | -31.1% |
| Amounts payable | 17/49 | €304,440 | €351,218 | +€46,778 | +15.4% |
| Amounts payable within one year | 42/48 | €304,440 | €351,218 | +€46,778 | +15.4% |
| Financial debts | 43 | - | €31,529 | +€31,529 | |
| Credit institutions | 430/8 | - | €31,529 | +€31,529 | |
| Trade debts | 44 | - | €8,186 | +€8,186 | |
| Suppliers | 440/4 | - | €8,186 | +€8,186 | |
| Taxes, remuneration and social security | 45 | €104,440 | €111,503 | +€7,063 | +6.8% |
| Taxes | 450/3 | €104,440 | €111,503 | +€7,063 | +6.8% |
| Other amounts payable | 47/48 | €200,000 | €200,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €993 | €1,980 | +€987 | +99.3% |
| Gross operating margin | 9900 | €385,433 | €237,684 | -€147,749 | -38.3% |
| Operating profit (loss) | 9901 | €384,439 | €235,704 | -€148,735 | -38.7% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €1,161 | €8,946 | +€7,785 | +670.4% |
| Recurring financial charges | 65 | €1,161 | €8,946 | +€7,785 | +670.4% |
| Profit (loss) for the period before taxes | 9903 | €383,278 | €226,941 | -€156,337 | -40.8% |
| Income taxes | 67/77 | €104,514 | €56,063 | -€48,451 | -46.4% |
| Profit (loss) for the period | 9904 | €278,764 | €170,878 | -€107,886 | -38.7% |
| Transfer to tax-exempt reserves | 689 | - | €71,570 | +€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €278,764 | €99,308 | -€179,456 | -64.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.