DE BEUS: what changed
Two fiscal 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 BEUS
Largest movements
- Cash +€52,062
up €52,062 (+39.1%), from €133,236 to €185,297
mainly Net result for the year (+€30,871) and Depreciation (+€14,575)
- Tangible fixed assets -€14,575
down €14,575 (-30.3%), from €48,051 to €33,476
of which Furniture and vehicles: -€10,750
- Current investments +€13,857
up €13,857 (+18.6%), from €74,309 to €88,166
- Receivables within one year -€4,527
down €4,527 (-57.5%), from €7,868 to €3,342
of which Trade receivables: -€2,411
- Reserves +€30,871
up €30,871 (+22.3%), from €138,711 to €169,583
of which Distributable reserves: +€30,871
- Other debts +€10,965
up €10,965 (+36.1%), from €30,353 to €41,317
- Tax, wage and social debts +€9,583
up €9,583 (+862.6%), from €1,111 to €10,694
- Advances received -€4,381
down €4,381 (-43.8%), from €10,000 to €5,619
- Financial income -€11,671
down €11,671 (-82.6%), from €14,129 to €2,457
- Taxes +€2,473
up €2,473 (+14.6%), from €16,988 to €19,461
- Write-downs -€1,708
no longer reported in 2025 (was €1,708)
- Gross operating margin -€1,488
down €1,488 (-2.3%), from €65,479 to €63,991
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 | €265,038 | €312,307 | +€47,269 | +17.8% |
| Fixed assets | 21/28 | €48,051 | €33,476 | -€14,575 | -30.3% |
| Tangible fixed assets | 22/27 | €48,051 | €33,476 | -€14,575 | -30.3% |
| Plant, machinery and equipment | 23 | €15,117 | €11,292 | -€3,825 | -25.3% |
| Furniture and vehicles | 24 | €32,934 | €22,184 | -€10,750 | -32.6% |
| Current assets | 29/58 | €216,987 | €278,830 | +€61,844 | +28.5% |
| Amounts receivable within one year | 40/41 | €7,868 | €3,342 | -€4,527 | -57.5% |
| Trade receivables | 40 | €5,723 | €3,312 | -€2,411 | -42.1% |
| Other amounts receivable | 41 | €2,145 | €30 | -€2,116 | -98.6% |
| Current investments | 50/53 | €74,309 | €88,166 | +€13,857 | +18.6% |
| Cash at bank and in hand | 54/58 | €133,236 | €185,297 | +€52,062 | +39.1% |
| Deferred charges and accrued income | 490/1 | €1,574 | €2,025 | +€452 | +28.7% |
| Total equity and liabilities | 10/49 | €265,038 | €312,307 | +€47,269 | +17.8% |
| Equity | 10/15 | €218,244 | €249,115 | +€30,871 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,711 | €169,583 | +€30,871 | +22.3% |
| Non-distributable reserves | 130/1 | €6,900 | €6,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,900 | €6,900 | = | 0.0% |
| Distributable reserves | 133 | €131,811 | €162,683 | +€30,871 | +23.4% |
| Profit (loss) carried forward | 14 | €60,933 | €60,933 | = | 0.0% |
| Amounts payable | 17/49 | €46,793 | €63,191 | +€16,398 | +35.0% |
| Amounts payable within one year | 42/48 | €46,793 | €63,191 | +€16,398 | +35.0% |
| Trade debts | 44 | €5,330 | €5,561 | +€231 | +4.3% |
| Suppliers | 440/4 | €5,330 | €5,561 | +€231 | +4.3% |
| Advances received on contracts in progress | 46 | €10,000 | €5,619 | -€4,381 | -43.8% |
| Taxes, remuneration and social security | 45 | €1,111 | €10,694 | +€9,583 | +862.6% |
| Taxes | 450/3 | €1,111 | €10,694 | +€9,583 | +862.6% |
| Other amounts payable | 47/48 | €30,353 | €41,317 | +€10,965 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,126 | €14,575 | -€551 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,708 | - | -€1,708 | |
| Other operating charges | 640/8 | €1,596 | €1,275 | -€321 | -20.1% |
| Gross operating margin | 9900 | €65,479 | €63,991 | -€1,488 | -2.3% |
| Operating profit (loss) | 9901 | €47,049 | €48,142 | +€1,092 | +2.3% |
| Financial income | 75/76B | €14,129 | €2,457 | -€11,671 | -82.6% |
| Recurring financial income | 75 | €14,129 | €2,457 | -€11,671 | -82.6% |
| Financial charges | 65/66B | €263 | €267 | +€4 | +1.7% |
| Recurring financial charges | 65 | €263 | €267 | +€4 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €60,915 | €50,332 | -€10,583 | -17.4% |
| Income taxes | 67/77 | €16,988 | €19,461 | +€2,473 | +14.6% |
| Profit (loss) for the period | 9904 | €43,927 | €30,871 | -€13,056 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,927 | €30,871 | -€13,056 | -29.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.