DE BEER & PARTNERS: 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 BEER & PARTNERS
Largest movements
- Cash +€93,719
up €93,719 (+3,649%), from €2,568 to €96,287
mainly Net result for the year (+€53,514) and Receivables within one year (+€41,305)
- Receivables within one year -€41,305
down €41,305 (-96.8%), from €42,662 to €1,357
of which Other amounts receivable: -€28,219
- Tangible fixed assets -€6,331
down €6,331 (-26.0%), from €24,382 to €18,051
- Reserves +€53,514
up €53,514 (+370%), from €14,477 to €67,991
- Other debts -€17,101
down €17,101 (-56.0%), from €30,539 to €13,438
- Tax, wage and social debts +€8,919
up €8,919 (+395%), from €2,260 to €11,179
- Gross operating margin +€52,114
up €52,114 (+206%), from €25,238 to €77,352
- Taxes +€9,308
up €9,308 (+135%), from €6,880 to €16,187
- Financial income -€2,888
down €2,888 (-98.7%), from €2,927 to €39
- Depreciation +€944
up €944 (+17.5%), from €5,387 to €6,331
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 | €70,149 | €116,293 | +€46,144 | +65.8% |
| Fixed assets | 21/28 | €24,382 | €18,051 | -€6,331 | -26.0% |
| Tangible fixed assets | 22/27 | €24,382 | €18,051 | -€6,331 | -26.0% |
| Land and buildings | 22 | €14,002 | €12,113 | -€1,889 | -13.5% |
| Plant, machinery and equipment | 23 | €5,142 | €2,655 | -€2,487 | -48.4% |
| Furniture and vehicles | 24 | €5,237 | €3,283 | -€1,954 | -37.3% |
| Current assets | 29/58 | €45,767 | €98,242 | +€52,475 | +115% |
| Amounts receivable within one year | 40/41 | €42,662 | €1,357 | -€41,305 | -96.8% |
| Trade receivables | 40 | €14,334 | €1,249 | -€13,086 | -91.3% |
| Other amounts receivable | 41 | €28,327 | €108 | -€28,219 | -99.6% |
| Cash at bank and in hand | 54/58 | €2,568 | €96,287 | +€93,719 | +3,649% |
| Deferred charges and accrued income | 490/1 | €537 | €598 | +€61 | +11.3% |
| Total equity and liabilities | 10/49 | €70,149 | €116,293 | +€46,144 | +65.8% |
| Equity | 10/15 | €33,027 | €86,541 | +€53,514 | +162% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,477 | €67,991 | +€53,514 | +370% |
| Distributable reserves | 133 | €14,477 | €67,991 | +€53,514 | +370% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,122 | €29,752 | -€7,370 | -19.9% |
| Amounts payable within one year | 42/48 | €37,122 | €29,752 | -€7,370 | -19.9% |
| Trade debts | 44 | €4,324 | €5,135 | +€811 | +18.8% |
| Suppliers | 440/4 | €4,324 | €5,135 | +€811 | +18.8% |
| Taxes, remuneration and social security | 45 | €2,260 | €11,179 | +€8,919 | +395% |
| Taxes | 450/3 | €2,260 | €11,179 | +€8,919 | +395% |
| Other amounts payable | 47/48 | €30,539 | €13,438 | -€17,101 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,387 | €6,331 | +€944 | +17.5% |
| Other operating charges | 640/8 | €1,689 | €1,228 | -€461 | -27.3% |
| Gross operating margin | 9900 | €25,238 | €77,352 | +€52,114 | +206% |
| Operating profit (loss) | 9901 | €18,162 | €69,793 | +€51,631 | +284% |
| Financial income | 75/76B | €2,927 | €39 | -€2,888 | -98.7% |
| Recurring financial income | 75 | €2,927 | €39 | -€2,888 | -98.7% |
| Financial charges | 65/66B | €155 | €131 | -€24 | -15.3% |
| Recurring financial charges | 65 | €155 | €131 | -€24 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €20,935 | €69,701 | +€48,766 | +233% |
| Income taxes | 67/77 | €6,880 | €16,187 | +€9,308 | +135% |
| Profit (loss) for the period | 9904 | €14,056 | €53,514 | +€39,458 | +281% |
| Profit (loss) for the period to be appropriated | 9905 | €14,056 | €53,514 | +€39,458 | +281% |
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 15 October 2026 via checked.be.