De Beer Projecten: 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 Projecten
Largest movements
- Cash +€48,224
up €48,224 (+258%), from €18,725 to €66,949
mainly Trade debts (+€34,818) and Debts after one year (+€30,840)
- Tangible fixed assets +€32,819
up €32,819 (+52.7%), from €62,260 to €95,079
of which Plant, machinery and equipment: +€22,992
- Trade debts +€34,818
up €34,818 (+82.5%), from €42,194 to €77,012
- Debts after one year +€30,840
up €30,840 (+86.8%), from €35,537 to €66,377
- Current portion of long-term debt +€11,533
up €11,533 (+107%), from €10,751 to €22,284
- Profit (loss) carried forward +€8,991
up €8,991 (+25.6%), from €35,115 to €44,106
- Other debts -€7,858
no longer reported in 2025 (was €7,858)
- Turnover -€377,878
no longer reported in 2025 (was €377,878)
- Purchases and services -€332,996
no longer reported in 2025 (was €332,996)
- Depreciation +€8,206
up €8,206 (+38.4%), from €21,374 to €29,580
- Gross operating margin -€4,342
down €4,342 (-8.9%), from €48,551 to €44,208
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 | €143,876 | €221,908 | +€78,032 | +54.2% |
| Fixed assets | 21/28 | €63,860 | €95,079 | +€31,219 | +48.9% |
| Tangible fixed assets | 22/27 | €62,260 | €95,079 | +€32,819 | +52.7% |
| Land and buildings | 22 | €7,684 | €6,862 | -€821 | -10.7% |
| Plant, machinery and equipment | 23 | €4,405 | €27,397 | +€22,992 | +522% |
| Furniture and vehicles | 24 | €50,171 | €60,820 | +€10,649 | +21.2% |
| Financial fixed assets | 28 | €1,600 | - | -€1,600 | |
| Current assets | 29/58 | €80,016 | €126,829 | +€46,813 | +58.5% |
| Stocks and contracts in progress | 3 | €5,000 | €4,250 | -€750 | -15.0% |
| Stocks | 30/36 | €5,000 | €4,250 | -€750 | -15.0% |
| Amounts receivable within one year | 40/41 | €54,006 | €53,863 | -€143 | -0.3% |
| Trade receivables | 40 | €54,006 | €43,068 | -€10,938 | -20.3% |
| Other amounts receivable | 41 | - | €10,795 | +€10,795 | |
| Cash at bank and in hand | 54/58 | €18,725 | €66,949 | +€48,224 | +258% |
| Deferred charges and accrued income | 490/1 | €2,284 | €1,767 | -€517 | -22.7% |
| Total equity and liabilities | 10/49 | €143,876 | €221,908 | +€78,032 | +54.2% |
| Equity | 10/15 | €40,115 | €49,106 | +€8,991 | +22.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,115 | €44,106 | +€8,991 | +25.6% |
| Amounts payable | 17/49 | €103,761 | €172,803 | +€69,041 | +66.5% |
| Amounts payable after more than one year | 17 | €35,537 | €66,377 | +€30,840 | +86.8% |
| Financial debts | 170/4 | €35,537 | €66,377 | +€30,840 | +86.8% |
| Amounts payable within one year | 42/48 | €68,224 | €106,425 | +€38,201 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €10,751 | €22,284 | +€11,533 | +107% |
| Trade debts | 44 | €42,194 | €77,012 | +€34,818 | +82.5% |
| Suppliers | 440/4 | €42,194 | €77,012 | +€34,818 | +82.5% |
| Taxes, remuneration and social security | 45 | €7,421 | €7,129 | -€293 | -3.9% |
| Taxes | 450/3 | €7,421 | €7,129 | -€293 | -3.9% |
| Other amounts payable | 47/48 | €7,858 | - | -€7,858 | |
| Turnover | 70 | €377,878 | - | -€377,878 | |
| Non-recurring operating income | 76A | - | €1,469 | +€1,469 | |
| Goods, raw materials, services and sundry goods | 60/61 | €332,996 | - | -€332,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,374 | €29,580 | +€8,206 | +38.4% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €48,551 | €44,208 | -€4,342 | -8.9% |
| Operating profit (loss) | 9901 | €27,058 | €14,109 | -€12,950 | -47.9% |
| Financial income | 75/76B | €10 | €18 | +€9 | +88.0% |
| Recurring financial income | 75 | €10 | €18 | +€9 | +88.0% |
| Financial charges | 65/66B | €2,628 | €3,357 | +€729 | +27.7% |
| Recurring financial charges | 65 | €2,628 | €3,357 | +€729 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €24,440 | €10,770 | -€13,670 | -55.9% |
| Income taxes | 67/77 | €5,350 | €1,779 | -€3,571 | -66.7% |
| Profit (loss) for the period | 9904 | €19,090 | €8,991 | -€10,100 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,090 | €8,991 | -€10,100 | -52.9% |
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 16 October 2026 via checked.be.