DE BEYNE: 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 BEYNE
Largest movements
- Deferred charges and accrued income +€378,098
up €378,098 (+5414.3%), from €6,983 to €385,081
- Receivables within one year -€286,113
down €286,113 (-61.4%), from €466,065 to €179,952
of which Trade receivables: -€282,941
- Cash -€101,322
down €101,322 (-39.7%), from €255,352 to €154,030
mainly Deferred charges and accrued income (-€378,098) and Accrued charges and deferred income (-€110,832)
- Stocks and contracts +€22,317
up €22,317 (+35.6%), from €62,611 to €84,928
- Intangible fixed assets -€16,538
down €16,538 (-13.3%), from €124,613 to €108,075
- Trade debts +€238,376
up €238,376 (+184216.6%), from €129 to €238,506
- Accrued charges and deferred income -€110,832
down €110,832 (-100.0%), from €110,832 to €0
- Profit (loss) carried forward -€97,112
down €97,112, from €69,343 to -€27,769
- Other debts -€31,036
down €31,036 (-67.2%), from €46,162 to €15,126
- Tax, wage and social debts -€18,768
down €18,768 (-31.4%), from €59,861 to €41,093
of which Taxes: -€24,315
- Gross operating margin -€93,142
down €93,142 (-23.5%), from €397,103 to €303,961
- Staff costs +€81,413
up €81,413 (+36.3%), from €223,980 to €305,393
- Financial charges -€45,766
down €45,766 (-44.6%), from €102,627 to €56,861
of which Financial charges: -€45,766
- Financial income -€22,675
down €22,675 (-61.1%), from €37,087 to €14,412
- Write-downs -€10,683
down €10,683 (-38.1%), from €28,002 to €17,320
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 | €974,744 | €955,372 | -€19,372 | -2.0% |
| Fixed assets | 21/28 | €183,700 | €151,348 | -€32,352 | -17.6% |
| Intangible fixed assets | 21 | €124,613 | €108,075 | -€16,538 | -13.3% |
| Tangible fixed assets | 22/27 | €55,011 | €39,197 | -€15,814 | -28.7% |
| Land and buildings | 22 | €10,383 | €6,922 | -€3,461 | -33.3% |
| Furniture and vehicles | 24 | €41,634 | €30,279 | -€11,355 | -27.3% |
| Assets under construction and advance payments | 27 | €2,994 | €1,996 | -€998 | -33.3% |
| Financial fixed assets | 28 | €4,075 | €4,075 | = | 0.0% |
| Current assets | 29/58 | €791,044 | €804,023 | +€12,980 | +1.6% |
| Stocks and contracts in progress | 3 | €62,611 | €84,928 | +€22,317 | +35.6% |
| Stocks | 30/36 | €62,611 | €84,928 | +€22,317 | +35.6% |
| Amounts receivable within one year | 40/41 | €466,065 | €179,952 | -€286,113 | -61.4% |
| Trade receivables | 40 | €460,698 | €177,758 | -€282,941 | -61.4% |
| Other amounts receivable | 41 | €5,367 | €2,194 | -€3,173 | -59.1% |
| Current investments | 50/53 | €32 | €32 | +€0 | +0.6% |
| Cash at bank and in hand | 54/58 | €255,352 | €154,030 | -€101,322 | -39.7% |
| Deferred charges and accrued income | 490/1 | €6,983 | €385,081 | +€378,098 | +5414.3% |
| Total equity and liabilities | 10/49 | €974,744 | €955,372 | -€19,372 | -2.0% |
| Equity | 10/15 | €757,559 | €660,447 | -€97,112 | -12.8% |
| Contributions | 10/11 | €625,023 | €625,023 | = | 0.0% |
| Capital | 10 | €625,000 | €625,000 | = | 0.0% |
| Issued capital | 100 | €625,000 | €625,000 | = | 0.0% |
| Outside capital | 11 | €23 | €23 | = | 0.0% |
| Share premium | 1100/10 | €23 | €23 | = | 0.0% |
| Reserves | 13 | €63,193 | €63,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62,500 | €62,500 | = | 0.0% |
| Legal reserve | 130 | €62,500 | €62,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €693 | €693 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,343 | -€27,769 | -€97,112 | |
| Amounts payable | 17/49 | €217,185 | €294,925 | +€77,740 | +35.8% |
| Amounts payable within one year | 42/48 | €106,352 | €294,925 | +€188,573 | +177.3% |
| Trade debts | 44 | €129 | €238,506 | +€238,376 | +184216.6% |
| Suppliers | 440/4 | €129 | €238,506 | +€238,376 | +184216.6% |
| Advances received on contracts in progress | 46 | €200 | €200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €59,861 | €41,093 | -€18,768 | -31.4% |
| Taxes | 450/3 | €34,623 | €10,308 | -€24,315 | -70.2% |
| Remuneration and social security | 454/9 | €25,238 | €30,786 | +€5,547 | +22.0% |
| Other amounts payable | 47/48 | €46,162 | €15,126 | -€31,036 | -67.2% |
| Accrued charges and deferred income | 492/3 | €110,832 | €0 | -€110,832 | -100.0% |
| Remuneration, social security and pensions | 62 | €223,980 | €305,393 | +€81,413 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,958 | €32,352 | -€606 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,002 | €17,320 | -€10,683 | -38.1% |
| Other operating charges | 640/8 | €5,734 | €1,669 | -€4,065 | -70.9% |
| Gross operating margin | 9900 | €397,103 | €303,961 | -€93,142 | -23.5% |
| Operating profit (loss) | 9901 | €106,429 | -€52,772 | -€159,201 | |
| Financial income | 75/76B | €37,087 | €14,412 | -€22,675 | -61.1% |
| Recurring financial income | 75 | €37,087 | €14,412 | -€22,675 | -61.1% |
| Financial charges | 65/66B | €102,627 | €56,861 | -€45,766 | -44.6% |
| Recurring financial charges | 65 | €102,627 | €56,861 | -€45,766 | -44.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €40,889 | -€95,222 | -€136,111 | |
| Income taxes | 67/77 | €8,297 | €1,891 | -€6,407 | -77.2% |
| Profit (loss) for the period | 9904 | €32,592 | -€97,112 | -€129,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,592 | -€97,112 | -€129,704 |
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 3 October 2026 via checked.be.