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
- Tangible fixed assets -€15,119
down €15,119 (-29.6%), from €51,079 to €35,960
of which Furniture and vehicles: -€9,957
- Cash +€13,690
up €13,690 (+49.1%), from €27,870 to €41,560
mainly Depreciation (+€20,452) and Net result for the year (+€18,750)
- Receivables within one year +€9,763
up €9,763 (+43.3%), from €22,569 to €32,331
of which Other amounts receivable: +€14,610
- Intangible fixed assets +€5,536
new in 2025: €5,536
- Deferred charges and accrued income +€4,578
up €4,578 (+193.6%), from €2,365 to €6,943
- Reserves +€18,750
up €18,750 (+26.6%), from €70,614 to €89,364
- Other debts -€6,300
down €6,300 (-65.3%), from €9,647 to €3,347
- Tax, wage and social debts +€4,860
up €4,860 (+150.9%), from €3,221 to €8,081
of which Taxes: +€5,360
- Trade debts +€1,440
up €1,440 (+49.8%), from €2,890 to €4,331
- Gross operating margin -€12,799
down €12,799 (-18.2%), from €70,442 to €57,644
- Financial charges +€4,418
up €4,418 (+3875.0%), from €114 to €4,532
- Taxes -€3,761
down €3,761 (-24.0%), from €15,673 to €11,912
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 | €104,972 | €123,723 | +€18,751 | +17.9% |
| Fixed assets | 21/28 | €51,119 | €41,536 | -€9,583 | -18.7% |
| Intangible fixed assets | 21 | - | €5,536 | +€5,536 | |
| Tangible fixed assets | 22/27 | €51,079 | €35,960 | -€15,119 | -29.6% |
| Plant, machinery and equipment | 23 | €9,884 | €4,722 | -€5,162 | -52.2% |
| Furniture and vehicles | 24 | €41,195 | €31,238 | -€9,957 | -24.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €53,853 | €82,187 | +€28,334 | +52.6% |
| Stocks and contracts in progress | 3 | €1,050 | €1,353 | +€303 | +28.8% |
| Stocks | 30/36 | €1,050 | €1,353 | +€303 | +28.8% |
| Amounts receivable within one year | 40/41 | €22,569 | €32,331 | +€9,763 | +43.3% |
| Trade receivables | 40 | €22,569 | €17,722 | -€4,847 | -21.5% |
| Other amounts receivable | 41 | - | €14,610 | +€14,610 | |
| Cash at bank and in hand | 54/58 | €27,870 | €41,560 | +€13,690 | +49.1% |
| Deferred charges and accrued income | 490/1 | €2,365 | €6,943 | +€4,578 | +193.6% |
| Total equity and liabilities | 10/49 | €104,972 | €123,723 | +€18,751 | +17.9% |
| Equity | 10/15 | €89,214 | €107,964 | +€18,750 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,614 | €89,364 | +€18,750 | +26.6% |
| Distributable reserves | 133 | €70,614 | €89,364 | +€18,750 | +26.6% |
| Amounts payable | 17/49 | €15,758 | €15,759 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €15,758 | €15,759 | +€0 | 0.0% |
| Trade debts | 44 | €2,890 | €4,331 | +€1,440 | +49.8% |
| Suppliers | 440/4 | €2,890 | €4,331 | +€1,440 | +49.8% |
| Taxes, remuneration and social security | 45 | €3,221 | €8,081 | +€4,860 | +150.9% |
| Taxes | 450/3 | €921 | €6,281 | +€5,360 | +581.8% |
| Remuneration and social security | 454/9 | €2,300 | €1,800 | -€500 | -21.7% |
| Other amounts payable | 47/48 | €9,647 | €3,347 | -€6,300 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,014 | €20,452 | +€438 | +2.2% |
| Other operating charges | 640/8 | €2,967 | €2,784 | -€183 | -6.2% |
| Gross operating margin | 9900 | €70,442 | €57,644 | -€12,799 | -18.2% |
| Operating profit (loss) | 9901 | €47,462 | €34,408 | -€13,053 | -27.5% |
| Financial income | 75/76B | €105 | €786 | +€681 | +648.3% |
| Recurring financial income | 75 | €105 | €786 | +€681 | +648.3% |
| Financial charges | 65/66B | €114 | €4,532 | +€4,418 | +3875.0% |
| Recurring financial charges | 65 | €114 | €4,532 | +€4,418 | +3875.0% |
| Profit (loss) for the period before taxes | 9903 | €47,453 | €30,663 | -€16,790 | -35.4% |
| Income taxes | 67/77 | €15,673 | €11,912 | -€3,761 | -24.0% |
| Profit (loss) for the period | 9904 | €31,780 | €18,750 | -€13,030 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,780 | €18,750 | -€13,030 | -41.0% |
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 11 October 2026 via checked.be.