ELEKTRO BEECKMAN: what changed
What changed
ELEKTRO BEECKMAN
NACE 47.540, Retail sale of electrical household appliances
filed annual accounts (NBB)
Net result for the year
€70,475
2024 · €81,789-€11,313
Equity
€597,047
2024 · €526,572+€70,475
Cash
€211,720
2024 · €231,579-€19,859
Balance sheet total
€1.2m
2024 · €1.2m-€59,519
Largest movements
Assets
- Receivables within one year -€33,025
down €33,025 (-32.0%), from €103,067 to €70,042
of which Trade receivables: -€39,348
- Cash -€19,859
down €19,859 (-8.6%), from €231,579 to €211,720
mainly Debts after one year (-€40,179) and Tax, wage and social debts (-€28,368)
Equity and liabilities
- Reserves +€70,475
up €70,475 (+13.9%), from €507,980 to €578,455
of which Distributable reserves: +€70,475
- Debts after one year -€40,179
down €40,179 (-17.7%), from €227,422 to €187,242
- Tax, wage and social debts -€28,368
down €28,368 (-46.0%), from €61,623 to €33,255
of which Taxes: -€21,722
- Current portion of long-term debt -€24,391
down €24,391 (-35.6%), from €68,448 to €44,057
- Other debts -€22,769
down €22,769 (-15.6%), from €145,957 to €123,188
Income statement
- Gross operating margin -€103,529
down €103,529 (-24.8%), from €417,760 to €314,231
- Staff costs -€54,614
down €54,614 (-24.3%), from €225,092 to €170,478
- Write-downs -€26,904
down €26,904, from €23,532 to -€3,372
- Depreciation -€7,275
down €7,275 (-37.1%), from €19,591 to €12,316
- Other operating charges +€4,186
up €4,186 (+21.8%), from €19,228 to €23,414
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
€81,789
Gross operating margin
-€103,529
Staff costs
+€54,614
Depreciation
+€7,275
Write-downs
+€26,904
Other operating charges
-€4,186
Financial income
+€533
Financial charges
+€3,152
Taxes
+€3,923
Result 2025
€70,475
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
+€52,111
Investment
-€7,400
Financing
-€64,570
Cash 2024
€231,579
From operations (derived)
+€52,111
Net result for the year
+€70,475
Depreciation
+€12,316
Stocks and contracts
+€5,596
Receivables within one year
+€33,025
Deferred charges and accrued income
-€3,877
Trade debts
-€13,977
Tax, wage and social debts
-€28,368
Other debts
-€22,769
Accrued charges and deferred income
-€310
Investment (derived)
-€7,400
Investment in fixed assets (net)
-€7,400
Financing
-€64,570
Debts after one year
-€40,179
Current portion of long-term debt
-€24,391
Cash 2025
€211,720
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,228,853 | €1,169,334 | -€59,519 | -4.8% |
| Fixed assets | 21/28 | €535,078 | €530,162 | -€4,916 | -0.9% |
| Tangible fixed assets | 22/27 | €535,029 | €530,113 | -€4,916 | -0.9% |
| Land and buildings | 22 | €521,347 | €516,462 | -€4,885 | -0.9% |
| Plant, machinery and equipment | 23 | €9,907 | €7,319 | -€2,588 | -26.1% |
| Furniture and vehicles | 24 | €3,775 | €6,332 | +€2,557 | +67.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €693,775 | €639,171 | -€54,603 | -7.9% |
| Stocks and contracts in progress | 3 | €358,509 | €352,913 | -€5,596 | -1.6% |
| Stocks | 30/36 | €358,509 | €352,913 | -€5,596 | -1.6% |
| Amounts receivable within one year | 40/41 | €103,067 | €70,042 | -€33,025 | -32.0% |
| Trade receivables | 40 | €103,067 | €63,719 | -€39,348 | -38.2% |
| Other amounts receivable | 41 | €0 | €6,322 | +€6,322 | |
| Current investments | 50/53 | €620 | €620 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €231,579 | €211,720 | -€19,859 | -8.6% |
| Deferred charges and accrued income | 490/1 | - | €3,877 | +€3,877 | |
| Total equity and liabilities | 10/49 | €1,228,853 | €1,169,334 | -€59,519 | -4.8% |
| Equity | 10/15 | €526,572 | €597,047 | +€70,475 | +13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €507,980 | €578,455 | +€70,475 | +13.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €506,120 | €576,596 | +€70,475 | +13.9% |
| Amounts payable | 17/49 | €702,281 | €572,287 | -€129,994 | -18.5% |
| Amounts payable after more than one year | 17 | €227,422 | €187,242 | -€40,179 | -17.7% |
| Financial debts | 170/4 | €227,422 | €187,242 | -€40,179 | -17.7% |
| Amounts payable within one year | 42/48 | €472,049 | €382,544 | -€89,505 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €68,448 | €44,057 | -€24,391 | -35.6% |
| Trade debts | 44 | €196,022 | €182,045 | -€13,977 | -7.1% |
| Suppliers | 440/4 | €196,022 | €182,045 | -€13,977 | -7.1% |
| Taxes, remuneration and social security | 45 | €61,623 | €33,255 | -€28,368 | -46.0% |
| Taxes | 450/3 | €40,255 | €18,533 | -€21,722 | -54.0% |
| Remuneration and social security | 454/9 | €21,369 | €14,723 | -€6,646 | -31.1% |
| Other amounts payable | 47/48 | €145,957 | €123,188 | -€22,769 | -15.6% |
| Accrued charges and deferred income | 492/3 | €2,810 | €2,500 | -€310 | -11.0% |
| Remuneration, social security and pensions | 62 | €225,092 | €170,478 | -€54,614 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,591 | €12,316 | -€7,275 | -37.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,532 | -€3,372 | -€26,904 | |
| Other operating charges | 640/8 | €19,228 | €23,414 | +€4,186 | +21.8% |
| Gross operating margin | 9900 | €417,760 | €314,231 | -€103,529 | -24.8% |
| Operating profit (loss) | 9901 | €130,316 | €111,394 | -€18,922 | -14.5% |
| Financial income | 75/76B | €14,420 | €14,953 | +€533 | +3.7% |
| Recurring financial income | 75 | €14,420 | €14,953 | +€533 | +3.7% |
| Financial charges | 65/66B | €19,757 | €16,604 | -€3,152 | -16.0% |
| Recurring financial charges | 65 | €19,757 | €16,604 | -€3,152 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €124,980 | €109,743 | -€15,237 | -12.2% |
| Income taxes | 67/77 | €43,191 | €39,268 | -€3,923 | -9.1% |
| Profit (loss) for the period | 9904 | €81,789 | €70,475 | -€11,313 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,789 | €70,475 | -€11,313 | -13.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.