F.X. DE BEUKELAER – ELIXIR D’ANVERS: 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.
What changed
F.X. DE BEUKELAER – ELIXIR D’ANVERS
NACE 11.010, Manufacture of beverages
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€279,790
2024 · €326,675-€46,885
Equity
€1.3m
2024 · €1.2m+€69,790
Cash
€59,708
2024 · €13,711+€45,997
Balance sheet total
€1.9m
2024 · €2.0m-€96,891
Largest movements
Assets
- Tangible fixed assets -€106,816
down €106,816 (-13.8%), from €772,376 to €665,560
- Stocks and contracts +€76,921
up €76,921 (+14.5%), from €531,784 to €608,705
- Receivables within one year -€74,105
down €74,105 (-11.8%), from €625,478 to €551,373
of which Trade receivables: -€59,697
- Cash +€45,997
up €45,997 (+335%), from €13,711 to €59,708
mainly Net result for the year (+€279,790) and Depreciation (+€160,273)
- Deferred charges and accrued income -€24,446
down €24,446 (-59.7%), from €40,940 to €16,494
Equity and liabilities
- Other debts -€188,592
down €188,592 (-45.1%), from €418,135 to €229,543
- Profit (loss) carried forward +€69,790
up €69,790 (+12.1%), from €575,418 to €645,209
Income statement
- Goods and materials -€44,919
down €44,919 (-5.0%), from €901,247 to €856,328
of which Change in stocks: decrease (increase): -€222,490
- Services and other goods +€37,914
up €37,914 (+3.7%), from €1.0m to €1.1m
- Financial income -€30,995
down €30,995 (-88.8%), from €34,891 to €3,896
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€326,675
Turnover
+€5,642
Other operating income
-€2,194
Goods and materials
+€44,919
Services and other goods
-€37,914
Staff costs
-€6,648
Depreciation
-€16,211
Write-downs
-€3,684
Other operating charges
-€66
Other operating items
-€19,703
Financial income
-€30,995
Financial charges
+€2,856
Taxes
+€17,114
Result 2025
€279,790
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€295,013
Investment
-€39,016
Financing
-€210,000
Cash 2024
€13,711
From operations (derived)
+€295,013
Net result for the year
+€279,790
Depreciation
+€160,273
Stocks and contracts
-€76,921
Receivables within one year
+€74,105
Deferred charges and accrued income
+€24,446
Trade debts
+€6,081
Tax, wage and social debts
+€8,542
Advances received
+€11,101
Other debts
-€188,592
Accrued charges and deferred income
-€3,813
Investment (derived)
-€39,016
Investment in fixed assets (net)
-€39,016
Financing
-€210,000
Contributions, distributions and other
-€210,000
Cash 2025
€59,708
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,012,797 | €1,915,907 | -€96,891 | -4.8% |
| Fixed assets | 21/28 | €800,884 | €679,627 | -€121,257 | -15.1% |
| Intangible fixed assets | 21 | €28,509 | €14,067 | -€14,441 | -50.7% |
| Tangible fixed assets | 22/27 | €772,376 | €665,560 | -€106,816 | -13.8% |
| Land and buildings | 22 | €212,100 | €181,784 | -€30,316 | -14.3% |
| Plant, machinery and equipment | 23 | €408,944 | €365,309 | -€43,635 | -10.7% |
| Furniture and vehicles | 24 | €151,332 | €118,467 | -€32,865 | -21.7% |
| Current assets | 29/58 | €1,211,913 | €1,236,280 | +€24,367 | +2.0% |
| Stocks and contracts in progress | 3 | €531,784 | €608,705 | +€76,921 | +14.5% |
| Stocks | 30/36 | €531,784 | €608,705 | +€76,921 | +14.5% |
| Raw materials and consumables | 30/31 | €307,932 | €315,660 | +€7,728 | +2.5% |
| Goods purchased for resale | 34 | €223,852 | €293,044 | +€69,192 | +30.9% |
| Amounts receivable within one year | 40/41 | €625,478 | €551,373 | -€74,105 | -11.8% |
| Trade receivables | 40 | €610,145 | €550,449 | -€59,697 | -9.8% |
| Other amounts receivable | 41 | €15,333 | €924 | -€14,409 | -94.0% |
| Cash at bank and in hand | 54/58 | €13,711 | €59,708 | +€45,997 | +335% |
| Deferred charges and accrued income | 490/1 | €40,940 | €16,494 | -€24,446 | -59.7% |
| Total equity and liabilities | 10/49 | €2,012,797 | €1,915,907 | -€96,891 | -4.8% |
| Equity | 10/15 | €1,238,000 | €1,307,791 | +€69,790 | +5.6% |
| Contributions | 10/11 | €557,000 | €557,000 | = | 0.0% |
| Capital | 10 | €557,000 | €557,000 | = | 0.0% |
| Issued capital | 100 | €557,000 | €557,000 | = | 0.0% |
| Reserves | 13 | €105,582 | €105,582 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55,700 | €55,700 | = | 0.0% |
| Legal reserve | 130 | €55,700 | €55,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,882 | €49,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €575,418 | €645,209 | +€69,790 | +12.1% |
| Amounts payable | 17/49 | €774,797 | €608,116 | -€166,681 | -21.5% |
| Amounts payable within one year | 42/48 | €766,853 | €603,984 | -€162,868 | -21.2% |
| Trade debts | 44 | €192,654 | €198,735 | +€6,081 | +3.2% |
| Suppliers | 440/4 | €192,654 | €198,735 | +€6,081 | +3.2% |
| Advances received on contracts in progress | 46 | - | €11,101 | +€11,101 | |
| Taxes, remuneration and social security | 45 | €156,063 | €164,605 | +€8,542 | +5.5% |
| Taxes | 450/3 | €98,309 | €103,637 | +€5,328 | +5.4% |
| Remuneration and social security | 454/9 | €57,754 | €60,968 | +€3,214 | +5.6% |
| Other amounts payable | 47/48 | €418,135 | €229,543 | -€188,592 | -45.1% |
| Accrued charges and deferred income | 492/3 | €7,944 | €4,131 | -€3,813 | -48.0% |
| Operating income | 70/76A | €3,040,608 | €3,024,353 | -€16,255 | -0.5% |
| Turnover | 70 | €2,985,329 | €2,990,971 | +€5,642 | +0.2% |
| Other operating income | 74 | €32,292 | €30,098 | -€2,194 | -6.8% |
| Non-recurring operating income | 76A | €22,987 | €3,284 | -€19,703 | -85.7% |
| Operating charges | 60/66A | €2,634,271 | €2,653,875 | +€19,604 | +0.7% |
| Goods for resale, raw materials and consumables | 60 | €901,247 | €856,328 | -€44,919 | -5.0% |
| Purchases | 600/8 | €749,175 | €926,746 | +€177,571 | +23.7% |
| Change in stocks: decrease (increase) | 609 | €152,072 | -€70,418 | -€222,490 | |
| Services and other goods | 61 | €1,036,920 | €1,074,834 | +€37,914 | +3.7% |
| Remuneration, social security and pensions | 62 | €537,835 | €544,484 | +€6,648 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,062 | €160,273 | +€16,211 | +11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,638 | -€5,955 | +€3,684 | +38.2% |
| Other operating charges | 640/8 | €23,846 | €23,911 | +€66 | +0.3% |
| Operating profit (loss) | 9901 | €406,337 | €370,478 | -€35,859 | -8.8% |
| Financial income | 75/76B | €34,891 | €3,896 | -€30,995 | -88.8% |
| Recurring financial income | 75 | €34,891 | €3,896 | -€30,995 | -88.8% |
| Other financial income | 752/9 | €34,891 | €3,896 | -€30,995 | -88.8% |
| Financial charges | 65/66B | €4,702 | €1,846 | -€2,856 | -60.7% |
| Recurring financial charges | 65 | €4,702 | €1,846 | -€2,856 | -60.7% |
| Other financial charges | 652/9 | €4,702 | €1,846 | -€2,856 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €436,526 | €372,528 | -€63,998 | -14.7% |
| Income taxes | 67/77 | €109,851 | €92,737 | -€17,114 | -15.6% |
| Taxes | 670/3 | €110,000 | €96,500 | -€13,500 | -12.3% |
| Tax adjustments and reversals of tax provisions | 77 | €149 | €3,763 | +€3,614 | +2,420% |
| Profit (loss) for the period | 9904 | €326,675 | €279,790 | -€46,885 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €326,675 | €279,790 | -€46,885 | -14.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.