DKN BEERNEM: what changed
What changed
DKN BEERNEM
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€94,529
2025 · -€91,421+€185,950
Equity
€153,108
2025 · €58,579+€94,529
Cash
€143,612
2025 · €50,378+€93,234
Balance sheet total
€1.3m
2025 · €1.3m+€16,959
Largest movements
Assets
- Tangible fixed assets -€113,964
down €113,964 (-11.6%), from €980,538 to €866,575
of which Plant, machinery and equipment: -€90,932
- Cash +€93,234
up €93,234 (+185%), from €50,378 to €143,612
mainly Depreciation (+€110,095) and Net result for the year (+€94,529)
- Stocks and contracts +€30,690
up €30,690 (+13.1%), from €235,098 to €265,788
Equity and liabilities
- Profit (loss) carried forward +€91,421
up €91,421, from -€91,421 to €0
- Debts after one year -€87,254
down €87,254 (-13.8%), from €631,380 to €544,126
- Trade debts -€50,921
down €50,921 (-16.7%), from €305,781 to €254,861
- Accrued charges and deferred income +€45,400
new in 2026: €45,400
Income statement
- Gross operating margin +€196,219
up €196,219 (+73.8%), from €265,994 to €462,214
- Financial charges +€6,367
up €6,367 (+15.3%), from €41,632 to €47,999
Change in the result, 2025 to 2026
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 2025
-€91,421
Gross operating margin
+€196,219
Staff costs
+€1,308
Depreciation
-€3,024
Other operating charges
+€163
Financial income
-€2,351
Financial charges
-€6,367
Result 2026
€94,529
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€173,641
Investment
+€3,869
Financing
-€84,276
Cash 2025
€50,378
From operations (derived)
+€173,641
Net result for the year
+€94,529
Depreciation
+€110,095
Stocks and contracts
-€30,690
Receivables within one year
-€8,205
Deferred charges and accrued income
+€1,206
Trade debts
-€50,921
Tax, wage and social debts
+€12,227
Accrued charges and deferred income
+€45,400
Investment (derived)
+€3,869
Investment in fixed assets (net)
+€3,869
Financing
-€84,276
Debts after one year
-€87,254
Current portion of long-term debt
+€2,978
Cash 2026
€143,612
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,286,144 | €1,303,102 | +€16,959 | +1.3% |
| Fixed assets | 21/28 | €980,538 | €866,575 | -€113,964 | -11.6% |
| Tangible fixed assets | 22/27 | €980,538 | €866,575 | -€113,964 | -11.6% |
| Land and buildings | 22 | €181,340 | €161,482 | -€19,859 | -11.0% |
| Plant, machinery and equipment | 23 | €786,528 | €695,597 | -€90,932 | -11.6% |
| Furniture and vehicles | 24 | €12,670 | €9,496 | -€3,174 | -25.0% |
| Current assets | 29/58 | €305,606 | €436,528 | +€130,922 | +42.8% |
| Stocks and contracts in progress | 3 | €235,098 | €265,788 | +€30,690 | +13.1% |
| Stocks | 30/36 | €235,098 | €265,788 | +€30,690 | +13.1% |
| Amounts receivable within one year | 40/41 | €9,186 | €17,391 | +€8,205 | +89.3% |
| Trade receivables | 40 | €9,186 | €17,201 | +€8,015 | +87.2% |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Cash at bank and in hand | 54/58 | €50,378 | €143,612 | +€93,234 | +185% |
| Deferred charges and accrued income | 490/1 | €10,944 | €9,738 | -€1,206 | -11.0% |
| Total equity and liabilities | 10/49 | €1,286,144 | €1,303,102 | +€16,959 | +1.3% |
| Equity | 10/15 | €58,579 | €153,108 | +€94,529 | +161% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | - | €3,108 | +€3,108 | |
| Distributable reserves | 133 | - | €3,108 | +€3,108 | |
| Profit (loss) carried forward | 14 | -€91,421 | €0 | +€91,421 | |
| Amounts payable | 17/49 | €1,227,565 | €1,149,995 | -€77,570 | -6.3% |
| Amounts payable after more than one year | 17 | €631,380 | €544,126 | -€87,254 | -13.8% |
| Financial debts | 170/4 | €631,380 | €544,126 | -€87,254 | -13.8% |
| Amounts payable within one year | 42/48 | €596,185 | €560,469 | -€35,716 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €84,276 | €87,254 | +€2,978 | +3.5% |
| Trade debts | 44 | €305,781 | €254,861 | -€50,921 | -16.7% |
| Suppliers | 440/4 | €305,781 | €254,861 | -€50,921 | -16.7% |
| Taxes, remuneration and social security | 45 | €49,627 | €61,853 | +€12,227 | +24.6% |
| Taxes | 450/3 | €23,068 | €25,486 | +€2,418 | +10.5% |
| Remuneration and social security | 454/9 | €26,559 | €36,367 | +€9,809 | +36.9% |
| Other amounts payable | 47/48 | €156,501 | €156,501 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €45,400 | +€45,400 | |
| Remuneration, social security and pensions | 62 | €192,037 | €190,729 | -€1,308 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,071 | €110,095 | +€3,024 | +2.8% |
| Other operating charges | 640/8 | €19,800 | €19,637 | -€163 | -0.8% |
| Gross operating margin | 9900 | €265,994 | €462,214 | +€196,219 | +73.8% |
| Operating profit (loss) | 9901 | -€52,914 | €141,753 | +€194,667 | |
| Financial income | 75/76B | €3,125 | €774 | -€2,351 | -75.2% |
| Recurring financial income | 75 | €3,125 | €774 | -€2,351 | -75.2% |
| Financial charges | 65/66B | €41,632 | €47,999 | +€6,367 | +15.3% |
| Recurring financial charges | 65 | €41,632 | €47,999 | +€6,367 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€91,421 | €94,529 | +€185,950 | |
| Profit (loss) for the period | 9904 | -€91,421 | €94,529 | +€185,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,421 | €94,529 | +€185,950 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.