NEUKERMANS BEHEER: what changed
NEUKERMANS BEHEER
Largest movements
- Cash +€30,231
up €30,231 (+42.3%), from €71,459 to €101,690
mainly Net result for the year (+€34,650) and Depreciation (+€29,753)
- Tangible fixed assets -€23,549
down €23,549 (-19.5%), from €120,947 to €97,398
of which Land and buildings: -€29,277
- Receivables within one year -€8,817
down €8,817 (-89.5%), from €9,850 to €1,033
of which Other amounts receivable: -€8,217
- Profit (loss) carried forward +€34,650
up €34,650 (+69.2%), from -€50,081 to -€15,431
- Contributions -€30,000
down €30,000 (-16.4%), from €182,600 to €152,600
- Debts after one year -€16,154
down €16,154 (-49.5%), from €32,617 to €16,463
- Trade debts +€7,589
up €7,589 (+74.8%), from €10,149 to €17,738
- Other debts +€4,995
new in 2025: €4,995
- Gross operating margin +€17,103
up €17,103 (+21.5%), from €79,537 to €96,640
- Staff costs +€3,696
up €3,696 (+13.9%), from €26,560 to €30,256
- Depreciation -€1,655
down €1,655 (-5.3%), from €31,407 to €29,753
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,411 | €200,280 | -€2,132 | -1.1% |
| Fixed assets | 21/28 | €120,947 | €97,398 | -€23,549 | -19.5% |
| Tangible fixed assets | 22/27 | €120,947 | €97,398 | -€23,549 | -19.5% |
| Land and buildings | 22 | €120,947 | €91,670 | -€29,277 | -24.2% |
| Plant, machinery and equipment | 23 | - | €4,045 | +€4,045 | |
| Furniture and vehicles | 24 | - | €1,683 | +€1,683 | |
| Current assets | 29/58 | €81,464 | €102,881 | +€21,417 | +26.3% |
| Amounts receivable within one year | 40/41 | €9,850 | €1,033 | -€8,817 | -89.5% |
| Trade receivables | 40 | €1,630 | €1,030 | -€600 | -36.8% |
| Other amounts receivable | 41 | €8,220 | €3 | -€8,217 | -100.0% |
| Cash at bank and in hand | 54/58 | €71,459 | €101,690 | +€30,231 | +42.3% |
| Deferred charges and accrued income | 490/1 | €155 | €158 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €202,411 | €200,280 | -€2,132 | -1.1% |
| Equity | 10/15 | €134,379 | €139,029 | +€4,650 | +3.5% |
| Contributions | 10/11 | €182,600 | €152,600 | -€30,000 | -16.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,081 | -€15,431 | +€34,650 | +69.2% |
| Amounts payable | 17/49 | €68,033 | €61,251 | -€6,782 | -10.0% |
| Amounts payable after more than one year | 17 | €32,617 | €16,463 | -€16,154 | -49.5% |
| Financial debts | 170/4 | €32,617 | €16,463 | -€16,154 | -49.5% |
| Amounts payable within one year | 42/48 | €35,415 | €44,787 | +€9,372 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €15,850 | €16,154 | +€304 | +1.9% |
| Trade debts | 44 | €10,149 | €17,738 | +€7,589 | +74.8% |
| Suppliers | 440/4 | €10,149 | €17,738 | +€7,589 | +74.8% |
| Advances received on contracts in progress | 46 | €1,690 | €2,289 | +€599 | +35.5% |
| Taxes, remuneration and social security | 45 | €7,726 | €3,611 | -€4,115 | -53.3% |
| Remuneration and social security | 454/9 | €7,726 | €3,611 | -€4,115 | -53.3% |
| Other amounts payable | 47/48 | - | €4,995 | +€4,995 | |
| Remuneration, social security and pensions | 62 | €26,560 | €30,256 | +€3,696 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,407 | €29,753 | -€1,655 | -5.3% |
| Other operating charges | 640/8 | €1,184 | €1,163 | -€21 | -1.8% |
| Gross operating margin | 9900 | €79,537 | €96,640 | +€17,103 | +21.5% |
| Operating profit (loss) | 9901 | €20,386 | €35,469 | +€15,083 | +74.0% |
| Financial income | 75/76B | €312 | €19 | -€293 | -93.9% |
| Recurring financial income | 75 | €312 | €19 | -€293 | -93.9% |
| Financial charges | 65/66B | €1,123 | €837 | -€286 | -25.4% |
| Recurring financial charges | 65 | €1,123 | €837 | -€286 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €19,575 | €34,650 | +€15,075 | +77.0% |
| Profit (loss) for the period | 9904 | €19,575 | €34,650 | +€15,075 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,575 | €34,650 | +€15,075 | +77.0% |
Next steps
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 3 November 2026 via checked.be.