Group Beurms: 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.
Group Beurms
Largest movements
- Tangible fixed assets +€9,054
up €9,054 (+1.6%), from €562,931 to €571,985
of which Furniture and vehicles: +€46,397
- Receivables within one year -€7,676
down €7,676 (-8.6%), from €89,059 to €81,383
of which Trade receivables: -€9,259
- Accrued charges and deferred income -€68,243
down €68,243 (-66.5%), from €102,662 to €34,419
- Trade debts +€59,114
up €59,114 (+469%), from €12,598 to €71,711
- Debts after one year -€56,433
down €56,433 (-24.5%), from €230,497 to €174,064
- Other debts +€22,816
up €22,816 (+47.1%), from €48,397 to €71,213
- Reserves +€21,117
up €21,117 (+19.1%), from €110,426 to €131,543
- Gross operating margin -€277,978
down €277,978 (-69.0%), from €402,980 to €125,002
- Taxes -€44,066
down €44,066 (-76.0%), from €58,000 to €13,934
- Depreciation +€39,916
up €39,916 (+282%), from €14,138 to €54,054
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €685,553 | €689,751 | +€4,197 | +0.6% |
| Fixed assets | 21/28 | €562,931 | €571,985 | +€9,054 | +1.6% |
| Tangible fixed assets | 22/27 | €562,931 | €571,985 | +€9,054 | +1.6% |
| Land and buildings | 22 | €543,624 | €506,281 | -€37,343 | -6.9% |
| Furniture and vehicles | 24 | €13,907 | €60,304 | +€46,397 | +334% |
| Other tangible fixed assets | 26 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €122,622 | €117,765 | -€4,857 | -4.0% |
| Amounts receivable within one year | 40/41 | €89,059 | €81,383 | -€7,676 | -8.6% |
| Trade receivables | 40 | €19,602 | €10,343 | -€9,259 | -47.2% |
| Other amounts receivable | 41 | €69,457 | €71,040 | +€1,583 | +2.3% |
| Cash at bank and in hand | 54/58 | - | €848 | +€848 | |
| Deferred charges and accrued income | 490/1 | €33,563 | €35,534 | +€1,971 | +5.9% |
| Total equity and liabilities | 10/49 | €685,553 | €689,751 | +€4,197 | +0.6% |
| Equity | 10/15 | €129,026 | €150,143 | +€21,117 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,426 | €131,543 | +€21,117 | +19.1% |
| Distributable reserves | 133 | €110,426 | €131,543 | +€21,117 | +19.1% |
| Amounts payable | 17/49 | €556,527 | €539,608 | -€16,919 | -3.0% |
| Amounts payable after more than one year | 17 | €230,497 | €174,064 | -€56,433 | -24.5% |
| Financial debts | 170/4 | €230,497 | €174,064 | -€56,433 | -24.5% |
| Amounts payable within one year | 42/48 | €223,368 | €331,124 | +€107,756 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €79,575 | €90,100 | +€10,524 | +13.2% |
| Financial debts | 43 | €4,762 | €4,030 | -€732 | -15.4% |
| Credit institutions | 430/8 | €4,762 | €4,030 | -€732 | -15.4% |
| Trade debts | 44 | €12,598 | €71,711 | +€59,114 | +469% |
| Suppliers | 440/4 | €12,598 | €71,711 | +€59,114 | +469% |
| Taxes, remuneration and social security | 45 | €78,037 | €94,070 | +€16,034 | +20.5% |
| Taxes | 450/3 | €78,037 | €94,070 | +€16,034 | +20.5% |
| Other amounts payable | 47/48 | €48,397 | €71,213 | +€22,816 | +47.1% |
| Accrued charges and deferred income | 492/3 | €102,662 | €34,419 | -€68,243 | -66.5% |
| Non-recurring operating income | 76A | €280,000 | - | -€280,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,138 | €54,054 | +€39,916 | +282% |
| Other operating charges | 640/8 | €3,688 | €4,796 | +€1,108 | +30.0% |
| Non-recurring operating charges | 66A | €6,939 | €14,998 | +€8,059 | +116% |
| Gross operating margin | 9900 | €402,980 | €125,002 | -€277,978 | -69.0% |
| Operating profit (loss) | 9901 | €378,215 | €51,154 | -€327,061 | -86.5% |
| Financial income | 75/76B | €1,868 | €3,422 | +€1,554 | +83.2% |
| Recurring financial income | 75 | €1,868 | €3,422 | +€1,554 | +83.2% |
| Financial charges | 65/66B | €18,090 | €19,526 | +€1,436 | +7.9% |
| Recurring financial charges | 65 | €18,090 | €19,526 | +€1,436 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €361,993 | €35,050 | -€326,943 | -90.3% |
| Income taxes | 67/77 | €58,000 | €13,934 | -€44,066 | -76.0% |
| Profit (loss) for the period | 9904 | €303,993 | €21,117 | -€282,877 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €303,993 | €21,117 | -€282,877 | -93.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.