DE BELEYR-ENGINEERING: what changed
What changed
DE BELEYR-ENGINEERING
NACE 25.530, Machining of metals
filed annual accounts (NBB)
Net result for the year
€549,779
2024 · €603,716-€53,937
Equity
€1.4m
2024 · €1.3m+€149,779
Cash
€114,191
2024 · €167,793-€53,602
Balance sheet total
€3.8m
2024 · €3.9m-€48,513
Largest movements
Assets
- Cash -€53,602
down €53,602 (-31.9%), from €167,793 to €114,191
mainly Contributions, distributions and other (-€400,000) and Investment in fixed assets (net) (-€138,339)
Equity and liabilities
- Reserves +€149,779
up €149,779 (+12.5%), from €1.2m to €1.3m
of which Distributable reserves: +€149,779
- Debts after one year -€107,472
down €107,472 (-18.9%), from €569,135 to €461,663
- Trade debts -€84,952
down €84,952 (-16.4%), from €517,237 to €432,284
- Current portion of long-term debt -€48,330
down €48,330 (-15.9%), from €304,254 to €255,923
Income statement
- Staff costs +€133,173
up €133,173 (+8.9%), from €1.5m to €1.6m
- Depreciation -€56,482
down €56,482 (-24.4%), from €231,225 to €174,743
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€603,716
Gross operating margin
-€14,728
Staff costs
-€133,173
Depreciation
+€56,482
Other operating charges
+€80
Financial income
-€37
Financial charges
+€15,718
Taxes
+€21,721
Result 2025
€549,779
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€640,539
Investment
-€138,339
Financing
-€555,802
Cash 2024
€167,793
From operations (derived)
+€640,539
Net result for the year
+€549,779
Depreciation
+€174,743
Stocks and contracts
-€37,635
Receivables within one year
-€2,473
Deferred charges and accrued income
-€1,385
Trade debts
-€84,952
Tax, wage and social debts
+€35,424
Other debts
-€2
Accrued charges and deferred income
+€7,040
Investment (derived)
-€138,339
Investment in fixed assets (net)
-€138,339
Financing
-€555,802
Debts after one year
-€107,472
Current portion of long-term debt
-€48,330
Contributions, distributions and other
-€400,000
Cash 2025
€114,191
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,866,213 | €3,817,700 | -€48,513 | -1.3% |
| Fixed assets | 21/28 | €919,839 | €883,435 | -€36,405 | -4.0% |
| Intangible fixed assets | 21 | €1,882 | €765 | -€1,117 | -59.3% |
| Tangible fixed assets | 22/27 | €917,823 | €882,535 | -€35,288 | -3.8% |
| Plant, machinery and equipment | 23 | €899,327 | €832,039 | -€67,288 | -7.5% |
| Furniture and vehicles | 24 | €18,496 | €50,496 | +€32,000 | +173% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €2,946,374 | €2,934,265 | -€12,109 | -0.4% |
| Stocks and contracts in progress | 3 | €565,896 | €603,531 | +€37,635 | +6.7% |
| Stocks | 30/36 | €565,896 | €603,531 | +€37,635 | +6.7% |
| Amounts receivable within one year | 40/41 | €2,189,765 | €2,192,238 | +€2,473 | +0.1% |
| Trade receivables | 40 | €1,382,025 | €1,374,065 | -€7,960 | -0.6% |
| Other amounts receivable | 41 | €807,740 | €818,172 | +€10,432 | +1.3% |
| Cash at bank and in hand | 54/58 | €167,793 | €114,191 | -€53,602 | -31.9% |
| Deferred charges and accrued income | 490/1 | €22,919 | €24,305 | +€1,385 | +6.0% |
| Total equity and liabilities | 10/49 | €3,866,213 | €3,817,700 | -€48,513 | -1.3% |
| Equity | 10/15 | €1,256,874 | €1,406,653 | +€149,779 | +11.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,194,874 | €1,344,653 | +€149,779 | +12.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,188,674 | €1,338,453 | +€149,779 | +12.6% |
| Amounts payable | 17/49 | €2,609,339 | €2,411,047 | -€198,292 | -7.6% |
| Amounts payable after more than one year | 17 | €569,135 | €461,663 | -€107,472 | -18.9% |
| Financial debts | 170/4 | €569,135 | €461,663 | -€107,472 | -18.9% |
| Amounts payable within one year | 42/48 | €2,040,204 | €1,942,343 | -€97,861 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €304,254 | €255,923 | -€48,330 | -15.9% |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Credit institutions | 430/8 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €517,237 | €432,284 | -€84,952 | -16.4% |
| Suppliers | 440/4 | €517,237 | €432,284 | -€84,952 | -16.4% |
| Taxes, remuneration and social security | 45 | €218,543 | €253,967 | +€35,424 | +16.2% |
| Taxes | 450/3 | €81,701 | €109,779 | +€28,078 | +34.4% |
| Remuneration and social security | 454/9 | €136,842 | €144,189 | +€7,347 | +5.4% |
| Other amounts payable | 47/48 | €400,170 | €400,168 | -€2 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €7,040 | +€7,040 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €1,499,423 | €1,632,597 | +€133,173 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231,225 | €174,743 | -€56,482 | -24.4% |
| Other operating charges | 640/8 | €3,590 | €3,510 | -€80 | -2.2% |
| Gross operating margin | 9900 | €2,559,478 | €2,544,750 | -€14,728 | -0.6% |
| Operating profit (loss) | 9901 | €825,239 | €733,900 | -€91,339 | -11.1% |
| Financial income | 75/76B | €17,249 | €17,211 | -€37 | -0.2% |
| Recurring financial income | 75 | €17,249 | €17,211 | -€37 | -0.2% |
| Financial charges | 65/66B | €62,347 | €46,629 | -€15,718 | -25.2% |
| Recurring financial charges | 65 | €62,347 | €46,629 | -€15,718 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €780,141 | €704,483 | -€75,658 | -9.7% |
| Income taxes | 67/77 | €176,425 | €154,704 | -€21,721 | -12.3% |
| Profit (loss) for the period | 9904 | €603,716 | €549,779 | -€53,937 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €603,716 | €549,779 | -€53,937 | -8.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.