DEBO BEENHOUWERIJ: 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.
DEBO BEENHOUWERIJ
Largest movements
- Tangible fixed assets +€39,603
up €39,603 (+201%), from €19,669 to €59,271
of which Furniture and vehicles: +€37,330
- Cash +€7,761
up €7,761 (+29.5%), from €26,290 to €34,051
mainly Debts after one year (+€33,495) and Depreciation (+€17,382)
- Deferred charges and accrued income -€1,814
down €1,814 (-31.4%), from €5,786 to €3,972
- Stocks and contracts +€1,670
up €1,670 (+9.1%), from €18,365 to €20,035
- Debts after one year +€33,495
new in 2025: €33,495
- Current portion of long-term debt +€10,099
up €10,099, from €0 to €10,099
- Reserves +€4,521
up €4,521 (+16.1%), from €28,080 to €32,601
- Other debts -€2,675
down €2,675 (-100%), from €2,675 to €0
- Depreciation +€10,583
up €10,583 (+156%), from €6,799 to €17,382
- Gross operating margin +€10,473
up €10,473 (+70.6%), from €14,839 to €25,312
- Taxes -€2,559
down €2,559 (-79.5%), from €3,219 to €661
- Financial charges +€1,228
up €1,228 (+288%), from €427 to €1,655
- Other operating charges -€534
down €534 (-32.8%), from €1,628 to €1,093
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 | €76,484 | €123,925 | +€47,441 | +62.0% |
| Fixed assets | 21/28 | €19,669 | €59,271 | +€39,603 | +201% |
| Tangible fixed assets | 22/27 | €19,669 | €59,271 | +€39,603 | +201% |
| Land and buildings | 22 | €1,800 | €1,200 | -€600 | -33.3% |
| Plant, machinery and equipment | 23 | €15,307 | €18,180 | +€2,873 | +18.8% |
| Furniture and vehicles | 24 | €2,562 | €39,892 | +€37,330 | +1,457% |
| Current assets | 29/58 | €56,815 | €64,654 | +€7,838 | +13.8% |
| Stocks and contracts in progress | 3 | €18,365 | €20,035 | +€1,670 | +9.1% |
| Stocks | 30/36 | €18,365 | €20,035 | +€1,670 | +9.1% |
| Amounts receivable within one year | 40/41 | €6,375 | €6,596 | +€221 | +3.5% |
| Trade receivables | 40 | €2,624 | €36 | -€2,588 | -98.6% |
| Other amounts receivable | 41 | €3,751 | €6,560 | +€2,810 | +74.9% |
| Cash at bank and in hand | 54/58 | €26,290 | €34,051 | +€7,761 | +29.5% |
| Deferred charges and accrued income | 490/1 | €5,786 | €3,972 | -€1,814 | -31.4% |
| Total equity and liabilities | 10/49 | €76,484 | €123,925 | +€47,441 | +62.0% |
| Equity | 10/15 | €46,672 | €51,193 | +€4,521 | +9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,080 | €32,601 | +€4,521 | +16.1% |
| Distributable reserves | 133 | €28,080 | €32,601 | +€4,521 | +16.1% |
| Amounts payable | 17/49 | €29,812 | €72,732 | +€42,920 | +144% |
| Amounts payable after more than one year | 17 | - | €33,495 | +€33,495 | |
| Financial debts | 170/4 | - | €33,495 | +€33,495 | |
| Amounts payable within one year | 42/48 | €28,595 | €37,788 | +€9,193 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €10,099 | +€10,099 | |
| Trade debts | 44 | €21,833 | €22,501 | +€668 | +3.1% |
| Suppliers | 440/4 | €21,833 | €22,501 | +€668 | +3.1% |
| Taxes, remuneration and social security | 45 | €4,087 | €5,189 | +€1,102 | +27.0% |
| Taxes | 450/3 | €91 | €1,376 | +€1,285 | +1,407% |
| Remuneration and social security | 454/9 | €3,996 | €3,813 | -€183 | -4.6% |
| Other amounts payable | 47/48 | €2,675 | €0 | -€2,675 | -100% |
| Accrued charges and deferred income | 492/3 | €1,217 | €1,448 | +€231 | +19.0% |
| Non-recurring operating income | 76A | - | €19,058 | +€19,058 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,799 | €17,382 | +€10,583 | +156% |
| Other operating charges | 640/8 | €1,628 | €1,093 | -€534 | -32.8% |
| Gross operating margin | 9900 | €14,839 | €25,312 | +€10,473 | +70.6% |
| Operating profit (loss) | 9901 | €6,412 | €6,837 | +€425 | +6.6% |
| Financial income | 75/76B | €13 | €0 | -€13 | -97.7% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -97.7% |
| Financial charges | 65/66B | €427 | €1,655 | +€1,228 | +288% |
| Recurring financial charges | 65 | €427 | €1,655 | +€1,228 | +288% |
| Profit (loss) for the period before taxes | 9903 | €5,998 | €5,182 | -€816 | -13.6% |
| Income taxes | 67/77 | €3,219 | €661 | -€2,559 | -79.5% |
| Profit (loss) for the period | 9904 | €2,779 | €4,521 | +€1,743 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,779 | €4,521 | +€1,743 | +62.7% |
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 14 October 2026 via checked.be.