E. & H. DE BEUKELAER & Co: 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.
E. & H. DE BEUKELAER & Co
Largest movements
- Receivables within one year +€102,829
up €102,829 (+2,512%), from €4,093 to €106,922
of which Other amounts receivable: +€102,160
- Trade debts +€366,346
up €366,346 (+523%), from €70,031 to €436,377
- Reserves -€225,920
down €225,920 (-13.2%), from €1.7m to €1.5m
of which Distributable reserves: -€225,920
- Short-term financial debts -€25,425
no longer reported in 2024 (was €25,425)
- Gross operating margin -€437,968
down €437,968, from €347,407 to -€90,561
- Turnover -€29,548
down €29,548 (-54.2%), from €54,554 to €25,006
- Purchases and services -€25,263
down €25,263 (-17.8%), from €141,822 to €116,559
- Staff costs -€9,724
down €9,724 (-7.7%), from €127,007 to €117,283
- Financial charges +€5,027
up €5,027 (+104%), from €4,823 to €9,850
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,984,689 | €2,082,696 | +€98,007 | +4.9% |
| Fixed assets | 21/28 | €1,980,284 | €1,974,234 | -€6,050 | -0.3% |
| Tangible fixed assets | 22/27 | €6,437 | €427 | -€6,010 | -93.4% |
| Furniture and vehicles | 24 | €6,437 | €427 | -€6,010 | -93.4% |
| Financial fixed assets | 28 | €1,973,847 | €1,973,807 | -€40 | 0.0% |
| Current assets | 29/58 | €4,405 | €108,462 | +€104,057 | +2,362% |
| Amounts receivable within one year | 40/41 | €4,093 | €106,922 | +€102,829 | +2,512% |
| Trade receivables | 40 | €323 | €992 | +€669 | +207% |
| Other amounts receivable | 41 | €3,770 | €105,930 | +€102,160 | +2,710% |
| Current investments | 50/53 | €260 | €260 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3 | €1,231 | +€1,228 | +40,933% |
| Deferred charges and accrued income | 490/1 | €49 | €49 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,984,689 | €2,082,696 | +€98,007 | +4.9% |
| Equity | 10/15 | €1,831,529 | €1,605,609 | -€225,920 | -12.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €1,707,529 | €1,481,609 | -€225,920 | -13.2% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,823 | €20,823 | = | 0.0% |
| Distributable reserves | 133 | €1,674,306 | €1,448,386 | -€225,920 | -13.5% |
| Amounts payable | 17/49 | €153,160 | €477,087 | +€323,927 | +211% |
| Amounts payable after more than one year | 17 | €1,119 | €1,119 | = | 0.0% |
| Financial debts | 170/4 | €1,119 | €1,119 | = | 0.0% |
| Amounts payable within one year | 42/48 | €152,041 | €475,969 | +€323,928 | +213% |
| Financial debts | 43 | €25,425 | - | -€25,425 | |
| Credit institutions | 430/8 | €25,425 | - | -€25,425 | |
| Trade debts | 44 | €70,031 | €436,377 | +€366,346 | +523% |
| Suppliers | 440/4 | €70,031 | €436,377 | +€366,346 | +523% |
| Taxes, remuneration and social security | 45 | €36,501 | €19,508 | -€16,993 | -46.6% |
| Taxes | 450/3 | €7,857 | €6,330 | -€1,527 | -19.4% |
| Remuneration and social security | 454/9 | €28,644 | €13,178 | -€15,466 | -54.0% |
| Other amounts payable | 47/48 | €20,084 | €20,084 | = | 0.0% |
| Turnover | 70 | €54,554 | €25,006 | -€29,548 | -54.2% |
| Non-recurring operating income | 76A | €434,674 | €992 | -€433,682 | -99.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €141,822 | €116,559 | -€25,263 | -17.8% |
| Remuneration, social security and pensions | 62 | €127,007 | €117,283 | -€9,724 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,027 | €6,010 | -€17 | -0.3% |
| Other operating charges | 640/8 | €620 | €1,110 | +€490 | +79.0% |
| Non-recurring operating charges | 66A | €150,000 | - | -€150,000 | |
| Gross operating margin | 9900 | €347,407 | -€90,561 | -€437,968 | |
| Operating profit (loss) | 9901 | €63,753 | -€214,964 | -€278,717 | |
| Financial charges | 65/66B | €4,823 | €9,850 | +€5,027 | +104% |
| Recurring financial charges | 65 | €4,823 | €9,850 | +€5,027 | +104% |
| Profit (loss) for the period before taxes | 9903 | €58,931 | -€224,815 | -€283,746 | |
| Income taxes | 67/77 | €1,095 | €1,106 | +€11 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.