Dr. L. Beckers: what changed
What changed
Dr. L. Beckers
filed annual accounts (NBB)
Net result for the year
€303,826
2024 · €218,087+€85,739
Equity
€106,847
2024 · €471,021-€364,174
Cash
€308,747
2024 · €333,064-€24,317
Balance sheet total
€770,717
2024 · €554,936+€215,781
Largest movements
Assets
- Current investments +€250,000
up €250,000 (+250%), from €100,000 to €350,000
- Cash -€24,317
down €24,317 (-7.3%), from €333,064 to €308,747
mainly Contributions, distributions and other (-€668,000) and Current investments (-€250,000)
- Tangible fixed assets -€17,516
down €17,516 (-27.2%), from €64,498 to €46,982
Equity and liabilities
- Other debts +€597,800
new in 2025: €597,800
- Profit (loss) carried forward -€364,174
down €364,174 (-77.7%), from €468,521 to €104,347
- Debts after one year -€17,660
down €17,660 (-35.1%), from €50,255 to €32,595
Income statement
- Gross operating margin +€112,279
up €112,279 (+37.3%), from €301,175 to €413,454
- Taxes +€28,564
up €28,564 (+42.7%), from €66,909 to €95,472
Change in the result, 2024 to 2025
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 2024
€218,087
Gross operating margin
+€112,279
Other operating charges
+€5
Financial income
+€1,458
Financial charges
+€561
Taxes
-€28,564
Result 2025
€303,826
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€911,597
Investment
-€250,000
Financing
-€685,914
Cash 2024
€333,064
From operations (derived)
+€911,597
Net result for the year
+€303,826
Depreciation
+€17,516
Receivables within one year
-€6,857
Smaller working-capital items
-€688
Other debts
+€597,800
Investment (derived)
-€250,000
Current investments
-€250,000
Financing
-€685,914
Debts after one year
-€17,660
Current portion of long-term debt
+€724
Short-term financial debts
-€978
Contributions, distributions and other
-€668,000
Cash 2025
€308,747
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €554,936 | €770,717 | +€215,781 | +38.9% |
| Fixed assets | 21/28 | €116,236 | €98,719 | -€17,516 | -15.1% |
| Tangible fixed assets | 22/27 | €64,498 | €46,982 | -€17,516 | -27.2% |
| Furniture and vehicles | 24 | €64,498 | €46,982 | -€17,516 | -27.2% |
| Financial fixed assets | 28 | €51,738 | €51,738 | = | 0.0% |
| Current assets | 29/58 | €438,700 | €671,998 | +€233,297 | +53.2% |
| Amounts receivable within one year | 40/41 | €3,736 | €10,593 | +€6,857 | +184% |
| Trade receivables | 40 | - | €2,716 | +€2,716 | |
| Other amounts receivable | 41 | €3,736 | €7,877 | +€4,141 | +111% |
| Current investments | 50/53 | €100,000 | €350,000 | +€250,000 | +250% |
| Cash at bank and in hand | 54/58 | €333,064 | €308,747 | -€24,317 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,900 | €2,658 | +€757 | +39.9% |
| Total equity and liabilities | 10/49 | €554,936 | €770,717 | +€215,781 | +38.9% |
| Equity | 10/15 | €471,021 | €106,847 | -€364,174 | -77.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,521 | €104,347 | -€364,174 | -77.7% |
| Amounts payable | 17/49 | €83,915 | €663,870 | +€579,955 | +691% |
| Amounts payable after more than one year | 17 | €50,255 | €32,595 | -€17,660 | -35.1% |
| Financial debts | 170/4 | €50,255 | €32,595 | -€17,660 | -35.1% |
| Amounts payable within one year | 42/48 | €33,438 | €631,108 | +€597,669 | +1,787% |
| Current portion of amounts payable after more than one year | 42 | €18,377 | €19,101 | +€724 | +3.9% |
| Financial debts | 43 | €978 | - | -€978 | |
| Credit institutions | 430/8 | €978 | - | -€978 | |
| Trade debts | 44 | €279 | €1,933 | +€1,654 | +592% |
| Suppliers | 440/4 | €279 | €1,933 | +€1,654 | +592% |
| Taxes, remuneration and social security | 45 | €13,804 | €12,274 | -€1,530 | -11.1% |
| Taxes | 450/3 | €8,304 | €6,774 | -€1,530 | -18.4% |
| Remuneration and social security | 454/9 | €5,500 | €5,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €597,800 | +€597,800 | |
| Accrued charges and deferred income | 492/3 | €221 | €167 | -€55 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,516 | €17,516 | = | 0.0% |
| Other operating charges | 640/8 | €598 | €593 | -€5 | -0.8% |
| Gross operating margin | 9900 | €301,175 | €413,454 | +€112,279 | +37.3% |
| Operating profit (loss) | 9901 | €283,060 | €395,345 | +€112,284 | +39.7% |
| Financial income | 75/76B | €5,016 | €6,474 | +€1,458 | +29.1% |
| Recurring financial income | 75 | €5,016 | €6,474 | +€1,458 | +29.1% |
| Financial charges | 65/66B | €3,081 | €2,520 | -€561 | -18.2% |
| Recurring financial charges | 65 | €3,081 | €2,520 | -€561 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €284,995 | €399,298 | +€114,303 | +40.1% |
| Income taxes | 67/77 | €66,909 | €95,472 | +€28,564 | +42.7% |
| Profit (loss) for the period | 9904 | €218,087 | €303,826 | +€85,739 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €218,087 | €303,826 | +€85,739 | +39.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.