de Beukelaar Gaëlle: 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 Beukelaar Gaëlle
Largest movements
- Cash +€24,128
up €24,128 (+440%), from €5,482 to €29,610
mainly Net result for the year (+€18,708) and Depreciation (+€4,871)
- Tangible fixed assets -€4,094
down €4,094 (-36.4%), from €11,251 to €7,157
- Receivables within one year +€2,463
up €2,463 (+44.4%), from €5,552 to €8,015
of which Trade receivables: +€1,370
- Formation expenses -€777
down €777 (-100%), from €777 to €0
- Reserves +€18,708
up €18,708 (+121%), from €15,431 to €34,139
- Tax, wage and social debts +€1,871
up €1,871 (+47.0%), from €3,981 to €5,852
- Other debts +€1,171
up €1,171 (+172%), from €681 to €1,852
- Gross operating margin +€10,608
up €10,608 (+51.2%), from €20,714 to €31,322
- Taxes +€3,597
up €3,597 (+90.3%), from €3,981 to €7,578
- Depreciation +€3,577
up €3,577 (+277%), from €1,294 to €4,871
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 | €23,179 | €44,878 | +€21,698 | +93.6% |
| Formation expenses | 20 | €777 | €0 | -€777 | -100% |
| Fixed assets | 21/28 | €11,251 | €7,157 | -€4,094 | -36.4% |
| Tangible fixed assets | 22/27 | €11,251 | €7,157 | -€4,094 | -36.4% |
| Furniture and vehicles | 24 | €11,251 | €7,157 | -€4,094 | -36.4% |
| Current assets | 29/58 | €11,152 | €37,721 | +€26,569 | +238% |
| Amounts receivable within one year | 40/41 | €5,552 | €8,015 | +€2,463 | +44.4% |
| Trade receivables | 40 | €5,552 | €6,922 | +€1,370 | +24.7% |
| Other amounts receivable | 41 | - | €1,092 | +€1,092 | |
| Cash at bank and in hand | 54/58 | €5,482 | €29,610 | +€24,128 | +440% |
| Deferred charges and accrued income | 490/1 | €118 | €96 | -€22 | -18.3% |
| Total equity and liabilities | 10/49 | €23,179 | €44,878 | +€21,698 | +93.6% |
| Equity | 10/15 | €18,431 | €37,139 | +€18,708 | +101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,431 | €34,139 | +€18,708 | +121% |
| Distributable reserves | 133 | €15,431 | €34,139 | +€18,708 | +121% |
| Amounts payable | 17/49 | €4,748 | €7,739 | +€2,991 | +63.0% |
| Amounts payable within one year | 42/48 | €4,748 | €7,739 | +€2,991 | +63.0% |
| Trade debts | 44 | €86 | €35 | -€51 | -59.6% |
| Suppliers | 440/4 | €86 | €35 | -€51 | -59.6% |
| Taxes, remuneration and social security | 45 | €3,981 | €5,852 | +€1,871 | +47.0% |
| Taxes | 450/3 | €3,981 | €5,852 | +€1,871 | +47.0% |
| Other amounts payable | 47/48 | €681 | €1,852 | +€1,171 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €4,871 | +€3,577 | +277% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €20,714 | €31,322 | +€10,608 | +51.2% |
| Operating profit (loss) | 9901 | €19,420 | €26,331 | +€6,911 | +35.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €8 | €45 | +€38 | +499% |
| Recurring financial charges | 65 | €8 | €45 | +€38 | +499% |
| Profit (loss) for the period before taxes | 9903 | €19,413 | €26,286 | +€6,873 | +35.4% |
| Income taxes | 67/77 | €3,981 | €7,578 | +€3,597 | +90.3% |
| Profit (loss) for the period | 9904 | €15,431 | €18,708 | +€3,276 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,431 | €18,708 | +€3,276 | +21.2% |
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 27 October 2026 via checked.be.