DE BEER VERWARMING: 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 VERWARMING
Largest movements
- Current investments -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
- Cash +€36,025
up €36,025 (+42.8%), from €84,240 to €120,265
mainly Current investments (+€40,000) and Receivables within one year (+€9,187)
- Receivables within one year -€9,187
down €9,187 (-19.9%), from €46,108 to €36,922
of which Trade receivables: -€12,823
- Tangible fixed assets -€6,398
down €6,398 (-64.7%), from €9,881 to €3,483
of which Furniture and vehicles: -€6,185
- Other debts -€8,247
down €8,247 (-40.2%), from €20,491 to €12,244
- Tax, wage and social debts -€5,009
down €5,009 (-99.1%), from €5,057 to €48
- Trade debts -€2,672
down €2,672 (-24.5%), from €10,919 to €8,248
- Debts after one year -€2,413
down €2,413 (-100%), from €2,413 to €0
- Gross operating margin -€17,171
down €17,171 (-93.9%), from €18,293 to €1,122
- Financial income +€6,878
up €6,878 (+279%), from €2,464 to €9,342
of which Non-recurring financial income: +€6,588
- Taxes -€2,407
down €2,407 (-64.3%), from €3,741 to €1,334
- Depreciation -€492
down €492 (-7.1%), from €6,890 to €6,398
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 | €205,865 | €186,056 | -€19,809 | -9.6% |
| Fixed assets | 21/28 | €9,886 | €3,483 | -€6,403 | -64.8% |
| Tangible fixed assets | 22/27 | €9,881 | €3,483 | -€6,398 | -64.7% |
| Plant, machinery and equipment | 23 | €213 | €0 | -€213 | -100% |
| Furniture and vehicles | 24 | €9,668 | €3,483 | -€6,185 | -64.0% |
| Financial fixed assets | 28 | €5 | €0 | -€5 | -100% |
| Current assets | 29/58 | €195,979 | €182,573 | -€13,406 | -6.8% |
| Stocks and contracts in progress | 3 | €3,250 | €2,750 | -€500 | -15.4% |
| Stocks | 30/36 | €3,250 | €2,750 | -€500 | -15.4% |
| Amounts receivable within one year | 40/41 | €46,108 | €36,922 | -€9,187 | -19.9% |
| Trade receivables | 40 | €34,822 | €21,999 | -€12,823 | -36.8% |
| Other amounts receivable | 41 | €11,287 | €14,922 | +€3,636 | +32.2% |
| Current investments | 50/53 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €84,240 | €120,265 | +€36,025 | +42.8% |
| Deferred charges and accrued income | 490/1 | €2,381 | €2,637 | +€256 | +10.7% |
| Total equity and liabilities | 10/49 | €205,865 | €186,056 | -€19,809 | -9.6% |
| Equity | 10/15 | €162,899 | €163,104 | +€205 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,699 | €156,904 | +€205 | +0.1% |
| Distributable reserves | 133 | €156,699 | €156,904 | +€205 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,966 | €22,953 | -€20,014 | -46.6% |
| Amounts payable after more than one year | 17 | €2,413 | €0 | -€2,413 | -100% |
| Financial debts | 170/4 | €2,413 | €0 | -€2,413 | -100% |
| Amounts payable within one year | 42/48 | €40,553 | €22,953 | -€17,601 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €4,087 | €2,413 | -€1,674 | -41.0% |
| Trade debts | 44 | €10,919 | €8,248 | -€2,672 | -24.5% |
| Suppliers | 440/4 | €10,919 | €8,248 | -€2,672 | -24.5% |
| Taxes, remuneration and social security | 45 | €5,057 | €48 | -€5,009 | -99.1% |
| Taxes | 450/3 | €5,057 | €48 | -€5,009 | -99.1% |
| Other amounts payable | 47/48 | €20,491 | €12,244 | -€8,247 | -40.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,890 | €6,398 | -€492 | -7.1% |
| Other operating charges | 640/8 | €1,330 | €1,297 | -€33 | -2.5% |
| Non-recurring operating charges | 66A | - | €291 | +€291 | |
| Gross operating margin | 9900 | €18,293 | €1,122 | -€17,171 | -93.9% |
| Operating profit (loss) | 9901 | €10,073 | -€6,864 | -€16,937 | |
| Financial income | 75/76B | €2,464 | €9,342 | +€6,878 | +279% |
| Recurring financial income | 75 | €2,464 | €2,754 | +€290 | +11.8% |
| Non-recurring financial income | 76B | - | €6,588 | +€6,588 | |
| Financial charges | 65/66B | €915 | €939 | +€25 | +2.7% |
| Recurring financial charges | 65 | €915 | €939 | +€25 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €11,622 | €1,539 | -€10,084 | -86.8% |
| Income taxes | 67/77 | €3,741 | €1,334 | -€2,407 | -64.3% |
| Profit (loss) for the period | 9904 | €7,881 | €205 | -€7,677 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,881 | €205 | -€7,677 | -97.4% |
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 1 November 2026 via checked.be.