Ijzerhandel Van Beeck: 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.
Ijzerhandel Van Beeck
Largest movements
- Receivables within one year -€81,935
down €81,935 (-30.2%), from €271,184 to €189,249
of which Trade receivables: -€62,342
- Stocks and contracts +€35,761
up €35,761 (+12.1%), from €296,275 to €332,036
- Cash -€16,393
down €16,393 (-6.5%), from €253,442 to €237,049
mainly Other debts (-€49,536) and Stocks and contracts (-€35,761)
- Other debts -€49,536
down €49,536 (-40.5%), from €122,454 to €72,918
- Short-term financial debts -€13,333
down €13,333 (-5.6%), from €238,333 to €225,000
- Trade debts -€11,941
down €11,941 (-10.6%), from €112,695 to €100,754
- Staff costs -€51,222
down €51,222 (-24.0%), from €213,196 to €161,974
- Gross operating margin +€6,383
up €6,383 (+3.2%), from €200,433 to €206,816
- Financial income -€4,809
down €4,809 (-55.4%), from €8,683 to €3,874
- Depreciation +€3,084
up €3,084 (+14.1%), from €21,869 to €24,953
- Financial charges -€2,323
down €2,323 (-15.5%), from €14,974 to €12,651
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €886,364 | €816,530 | -€69,834 | -7.9% |
| Fixed assets | 21/28 | €59,900 | €58,196 | -€1,703 | -2.8% |
| Tangible fixed assets | 22/27 | €59,454 | €57,751 | -€1,703 | -2.9% |
| Plant, machinery and equipment | 23 | €37,816 | €42,310 | +€4,494 | +11.9% |
| Furniture and vehicles | 24 | €3,819 | €2,597 | -€1,222 | -32.0% |
| Other tangible fixed assets | 26 | €17,819 | €12,844 | -€4,975 | -27.9% |
| Financial fixed assets | 28 | €446 | €446 | = | 0.0% |
| Current assets | 29/58 | €826,464 | €758,334 | -€68,131 | -8.2% |
| Stocks and contracts in progress | 3 | €296,275 | €332,036 | +€35,761 | +12.1% |
| Stocks | 30/36 | €296,275 | €332,036 | +€35,761 | +12.1% |
| Amounts receivable within one year | 40/41 | €271,184 | €189,249 | -€81,935 | -30.2% |
| Trade receivables | 40 | €225,445 | €163,103 | -€62,342 | -27.7% |
| Other amounts receivable | 41 | €45,739 | €26,145 | -€19,594 | -42.8% |
| Cash at bank and in hand | 54/58 | €253,442 | €237,049 | -€16,393 | -6.5% |
| Deferred charges and accrued income | 490/1 | €5,564 | €0 | -€5,564 | -100% |
| Total equity and liabilities | 10/49 | €886,364 | €816,530 | -€69,834 | -7.9% |
| Equity | 10/15 | €352,372 | €360,413 | +€8,041 | +2.3% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €242,372 | €250,413 | +€8,041 | +3.3% |
| Distributable reserves | 133 | €242,372 | €250,413 | +€8,041 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €533,992 | €456,117 | -€77,875 | -14.6% |
| Amounts payable after more than one year | 17 | €4,329 | €9,965 | +€5,636 | +130% |
| Financial debts | 170/4 | €4,329 | €9,965 | +€5,636 | +130% |
| Amounts payable within one year | 42/48 | €520,199 | €444,152 | -€76,047 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €9,988 | €10,429 | +€442 | +4.4% |
| Financial debts | 43 | €238,333 | €225,000 | -€13,333 | -5.6% |
| Credit institutions | 430/8 | €238,333 | €225,000 | -€13,333 | -5.6% |
| Trade debts | 44 | €112,695 | €100,754 | -€11,941 | -10.6% |
| Suppliers | 440/4 | €112,695 | €100,754 | -€11,941 | -10.6% |
| Taxes, remuneration and social security | 45 | €36,729 | €35,051 | -€1,679 | -4.6% |
| Taxes | 450/3 | €395 | €4,513 | +€4,118 | +1,043% |
| Remuneration and social security | 454/9 | €36,335 | €30,538 | -€5,797 | -16.0% |
| Other amounts payable | 47/48 | €122,454 | €72,918 | -€49,536 | -40.5% |
| Accrued charges and deferred income | 492/3 | €9,465 | €2,000 | -€7,464 | -78.9% |
| Remuneration, social security and pensions | 62 | €213,196 | €161,974 | -€51,222 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,869 | €24,953 | +€3,084 | +14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,516 | €2,986 | -€530 | -15.1% |
| Gross operating margin | 9900 | €200,433 | €206,816 | +€6,383 | +3.2% |
| Operating profit (loss) | 9901 | -€38,148 | €16,902 | +€55,050 | |
| Financial income | 75/76B | €8,683 | €3,874 | -€4,809 | -55.4% |
| Recurring financial income | 75 | €8,683 | €3,874 | -€4,809 | -55.4% |
| Financial charges | 65/66B | €14,974 | €12,651 | -€2,323 | -15.5% |
| Recurring financial charges | 65 | €14,974 | €12,651 | -€2,323 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€44,440 | €8,125 | +€52,564 | |
| Income taxes | 67/77 | €738 | €84 | -€654 | -88.7% |
| Profit (loss) for the period | 9904 | -€45,177 | €8,041 | +€53,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,177 | €8,041 | +€53,218 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.