ER-PA Beringen: what changed
What changed
ER-PA Beringen
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€82,078
2024 · €93,434-€11,356
Equity
€338,140
2024 · €256,063+€82,078
Cash
€109,622
2024 · €137,014-€27,392
Balance sheet total
€1.6m
2024 · €1.4m+€159,046
Largest movements
Assets
- Receivables within one year +€129,972
up €129,972 (+33.1%), from €392,670 to €522,642
of which Other amounts receivable: +€184,698
- Stocks and contracts +€107,758
up €107,758 (+87.5%), from €123,157 to €230,915
- Intangible fixed assets -€52,163
down €52,163 (-13.8%), from €377,430 to €325,267
- Cash -€27,392
down €27,392 (-20.0%), from €137,014 to €109,622
mainly Receivables within one year (-€129,972) and Stocks and contracts (-€107,758)
Equity and liabilities
- Reserves +€82,078
up €82,078 (+33.4%), from €246,063 to €328,140
- Trade debts +€39,946
up €39,946 (+11.8%), from €337,650 to €377,597
- Other debts +€24,576
up €24,576 (+3.4%), from €732,292 to €756,869
Income statement
- Staff costs +€11,862
up €11,862 (+7.2%), from €164,232 to €176,094
- Depreciation +€7,652
up €7,652 (+7.2%), from €106,914 to €114,566
- Taxes -€5,219
down €5,219 (-18.6%), from €28,031 to €22,812
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
€93,434
Gross operating margin
+€1,462
Staff costs
-€11,862
Depreciation
-€7,652
Other operating charges
+€3,012
Other operating items
+€513
Financial income
-€207
Financial charges
-€1,842
Taxes
+€5,219
Result 2025
€82,078
raises the resultlowers the resultnot broken down further in the accounts
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
+€34,460
Investment
-€77,684
Financing
+€15,831
Cash 2024
€137,014
From operations (derived)
+€34,460
Net result for the year
+€82,078
Depreciation
+€114,566
Stocks and contracts
-€107,758
Receivables within one year
-€129,972
Deferred charges and accrued income
+€14,410
Trade debts
+€39,946
Tax, wage and social debts
+€7,303
Other debts
+€24,576
Accrued charges and deferred income
-€10,689
Investment (derived)
-€77,684
Investment in fixed assets (net)
-€77,684
Financing
+€15,831
Debts after one year
+€13,183
Current portion of long-term debt
+€12,945
Short-term financial debts
-€10,296
Cash 2025
€109,622
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,439,532 | €1,598,578 | +€159,046 | +11.0% |
| Fixed assets | 21/28 | €749,626 | €712,744 | -€36,882 | -4.9% |
| Intangible fixed assets | 21 | €377,430 | €325,267 | -€52,163 | -13.8% |
| Tangible fixed assets | 22/27 | €371,096 | €386,377 | +€15,281 | +4.1% |
| Plant, machinery and equipment | 23 | €17,482 | €15,385 | -€2,096 | -12.0% |
| Furniture and vehicles | 24 | €29,183 | €63,221 | +€34,038 | +117% |
| Other tangible fixed assets | 26 | €324,431 | €307,770 | -€16,661 | -5.1% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €689,906 | €885,834 | +€195,928 | +28.4% |
| Stocks and contracts in progress | 3 | €123,157 | €230,915 | +€107,758 | +87.5% |
| Stocks | 30/36 | €123,157 | €230,915 | +€107,758 | +87.5% |
| Amounts receivable within one year | 40/41 | €392,670 | €522,642 | +€129,972 | +33.1% |
| Trade receivables | 40 | €54,725 | - | -€54,725 | |
| Other amounts receivable | 41 | €337,945 | €522,642 | +€184,698 | +54.7% |
| Cash at bank and in hand | 54/58 | €137,014 | €109,622 | -€27,392 | -20.0% |
| Deferred charges and accrued income | 490/1 | €37,065 | €22,655 | -€14,410 | -38.9% |
| Total equity and liabilities | 10/49 | €1,439,532 | €1,598,578 | +€159,046 | +11.0% |
| Equity | 10/15 | €256,063 | €338,140 | +€82,078 | +32.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €246,063 | €328,140 | +€82,078 | +33.4% |
| Distributable reserves | 133 | €246,063 | €328,140 | +€82,078 | +33.4% |
| Amounts payable | 17/49 | €1,183,470 | €1,260,438 | +€76,968 | +6.5% |
| Amounts payable after more than one year | 17 | €25,497 | €38,680 | +€13,183 | +51.7% |
| Financial debts | 170/4 | €25,497 | €38,680 | +€13,183 | +51.7% |
| Amounts payable within one year | 42/48 | €1,147,284 | €1,221,758 | +€74,474 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €15,748 | €28,692 | +€12,945 | +82.2% |
| Financial debts | 43 | €20,296 | €10,000 | -€10,296 | -50.7% |
| Credit institutions | 430/8 | €20,296 | €10,000 | -€10,296 | -50.7% |
| Trade debts | 44 | €337,650 | €377,597 | +€39,946 | +11.8% |
| Suppliers | 440/4 | €337,650 | €377,597 | +€39,946 | +11.8% |
| Taxes, remuneration and social security | 45 | €41,298 | €48,601 | +€7,303 | +17.7% |
| Taxes | 450/3 | €15,098 | €9,796 | -€5,302 | -35.1% |
| Remuneration and social security | 454/9 | €26,200 | €38,805 | +€12,604 | +48.1% |
| Other amounts payable | 47/48 | €732,292 | €756,869 | +€24,576 | +3.4% |
| Accrued charges and deferred income | 492/3 | €10,689 | - | -€10,689 | |
| Non-recurring operating income | 76A | €1,344 | - | -€1,344 | |
| Remuneration, social security and pensions | 62 | €164,232 | €176,094 | +€11,862 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,914 | €114,566 | +€7,652 | +7.2% |
| Other operating charges | 640/8 | €13,923 | €10,912 | -€3,012 | -21.6% |
| Non-recurring operating charges | 66A | €513 | - | -€513 | |
| Gross operating margin | 9900 | €438,002 | €439,464 | +€1,462 | +0.3% |
| Operating profit (loss) | 9901 | €152,419 | €137,892 | -€14,527 | -9.5% |
| Financial income | 75/76B | €9,288 | €9,081 | -€207 | -2.2% |
| Recurring financial income | 75 | €8,770 | €9,081 | +€311 | +3.6% |
| Non-recurring financial income | 76B | €518 | - | -€518 | |
| Financial charges | 65/66B | €40,242 | €42,084 | +€1,842 | +4.6% |
| Recurring financial charges | 65 | €40,242 | €42,084 | +€1,842 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €121,465 | €104,890 | -€16,576 | -13.6% |
| Income taxes | 67/77 | €28,031 | €22,812 | -€5,219 | -18.6% |
| Profit (loss) for the period | 9904 | €93,434 | €82,078 | -€11,356 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,434 | €82,078 | -€11,356 | -12.2% |
Next steps
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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 7 November 2026 via checked.be.