De Beir: 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 Beir
Largest movements
- Cash -€16,569
down €16,569 (-27.6%), from €59,942 to €43,373
mainly Debts after one year (-€40,000) and Deferred charges and accrued income (-€524)
- Tangible fixed assets -€10,899
down €10,899 (-3.6%), from €305,909 to €295,010
of which Land and buildings: -€9,603
- Debts after one year -€40,000
down €40,000 (-14.3%), from €280,000 to €240,000
- Profit (loss) carried forward +€7,882
up €7,882 (+45.1%), from €17,494 to €25,376
- Gross operating margin +€785
up €785 (+3.2%), from €24,481 to €25,266
- Financial income -€342
down €342 (-100%), from €342 to €0
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 | €396,009 | €367,987 | -€28,023 | -7.1% |
| Fixed assets | 21/28 | €305,909 | €295,010 | -€10,899 | -3.6% |
| Tangible fixed assets | 22/27 | €305,909 | €295,010 | -€10,899 | -3.6% |
| Land and buildings | 22 | €303,356 | €293,753 | -€9,603 | -3.2% |
| Plant, machinery and equipment | 23 | €2,553 | €1,257 | -€1,297 | -50.8% |
| Current assets | 29/58 | €90,100 | €72,977 | -€17,123 | -19.0% |
| Stocks and contracts in progress | 3 | €28,839 | €28,226 | -€612 | -2.1% |
| Stocks | 30/36 | €28,839 | €28,226 | -€612 | -2.1% |
| Amounts receivable within one year | 40/41 | €660 | €194 | -€467 | -70.7% |
| Trade receivables | 40 | €47 | €0 | -€47 | -100% |
| Other amounts receivable | 41 | €614 | €194 | -€420 | -68.4% |
| Cash at bank and in hand | 54/58 | €59,942 | €43,373 | -€16,569 | -27.6% |
| Deferred charges and accrued income | 490/1 | €659 | €1,183 | +€524 | +79.6% |
| Total equity and liabilities | 10/49 | €396,009 | €367,987 | -€28,023 | -7.1% |
| Equity | 10/15 | €114,994 | €122,876 | +€7,882 | +6.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €72,500 | €72,500 | = | 0.0% |
| Distributable reserves | 133 | €72,500 | €72,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,494 | €25,376 | +€7,882 | +45.1% |
| Amounts payable | 17/49 | €281,015 | €245,110 | -€35,905 | -12.8% |
| Amounts payable after more than one year | 17 | €280,000 | €240,000 | -€40,000 | -14.3% |
| Financial debts | 170/4 | €280,000 | €240,000 | -€40,000 | -14.3% |
| Amounts payable within one year | 42/48 | €1,015 | €5,110 | +€4,095 | +403% |
| Trade debts | 44 | €169 | €874 | +€705 | +418% |
| Suppliers | 440/4 | €169 | €874 | +€705 | +418% |
| Other amounts payable | 47/48 | €846 | €4,237 | +€3,390 | +401% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,899 | €10,899 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,885 | €6,070 | +€185 | +3.1% |
| Gross operating margin | 9900 | €24,481 | €25,266 | +€785 | +3.2% |
| Operating profit (loss) | 9901 | €7,697 | €8,297 | +€600 | +7.8% |
| Financial income | 75/76B | €342 | €0 | -€342 | -100% |
| Recurring financial income | 75 | €342 | €0 | -€342 | -100% |
| Financial charges | 65/66B | €236 | €415 | +€179 | +76.1% |
| Recurring financial charges | 65 | €236 | €415 | +€179 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €7,804 | €7,882 | +€78 | +1.0% |
| Profit (loss) for the period | 9904 | €7,804 | €7,882 | +€78 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,804 | €7,882 | +€78 | +1.0% |
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.