OUD BEERSEL: 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.
OUD BEERSEL
Largest movements
- Receivables within one year +€45,702
up €45,702 (+49.6%), from €92,228 to €137,930
of which Trade receivables: +€46,396
- Cash -€41,640
down €41,640 (-85.4%), from €48,787 to €7,147
mainly Investment in fixed assets (net) (-€75,261) and Receivables within one year (-€45,702)
- Stocks and contracts -€30,455
down €30,455 (-3.5%), from €863,124 to €832,669
- Tangible fixed assets +€22,348
up €22,348 (+5.8%), from €387,601 to €409,950
of which Plant, machinery and equipment: +€53,506
- Current portion of long-term debt +€72,861
up €72,861 (+87.2%), from €83,550 to €156,411
- Trade debts -€34,442
down €34,442 (-31.3%), from €109,935 to €75,492
- Debts after one year -€27,623
down €27,623 (-3.1%), from €884,446 to €856,824
of which Trade debts: -€19,608
- Profit (loss) carried forward -€20,987
down €20,987 (-7.4%), from €285,249 to €264,262
- Gross operating margin -€46,650
down €46,650 (-13.2%), from €352,872 to €306,222
- Staff costs -€18,262
down €18,262 (-7.5%), from €243,589 to €225,327
- Depreciation -€6,879
down €6,879 (-11.4%), from €60,586 to €53,707
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 | €1,413,037 | €1,407,910 | -€5,128 | -0.4% |
| Fixed assets | 21/28 | €400,885 | €422,439 | +€21,553 | +5.4% |
| Intangible fixed assets | 21 | €8,219 | €7,424 | -€795 | -9.7% |
| Tangible fixed assets | 22/27 | €387,601 | €409,950 | +€22,348 | +5.8% |
| Land and buildings | 22 | €291,828 | €257,467 | -€34,361 | -11.8% |
| Plant, machinery and equipment | 23 | €91,808 | €145,313 | +€53,506 | +58.3% |
| Furniture and vehicles | 24 | €3,965 | €7,169 | +€3,204 | +80.8% |
| Financial fixed assets | 28 | €5,065 | €5,065 | = | 0.0% |
| Current assets | 29/58 | €1,012,152 | €985,471 | -€26,681 | -2.6% |
| Stocks and contracts in progress | 3 | €863,124 | €832,669 | -€30,455 | -3.5% |
| Stocks | 30/36 | €863,124 | €832,669 | -€30,455 | -3.5% |
| Amounts receivable within one year | 40/41 | €92,228 | €137,930 | +€45,702 | +49.6% |
| Trade receivables | 40 | €91,534 | €137,930 | +€46,396 | +50.7% |
| Other amounts receivable | 41 | €695 | - | -€695 | |
| Cash at bank and in hand | 54/58 | €48,787 | €7,147 | -€41,640 | -85.4% |
| Deferred charges and accrued income | 490/1 | €8,013 | €7,725 | -€288 | -3.6% |
| Total equity and liabilities | 10/49 | €1,413,037 | €1,407,910 | -€5,128 | -0.4% |
| Equity | 10/15 | €305,654 | €284,667 | -€20,987 | -6.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,249 | €264,262 | -€20,987 | -7.4% |
| Amounts payable | 17/49 | €1,107,383 | €1,123,242 | +€15,860 | +1.4% |
| Amounts payable after more than one year | 17 | €884,446 | €856,824 | -€27,623 | -3.1% |
| Financial debts | 170/4 | €538,008 | €529,994 | -€8,014 | -1.5% |
| Trade debts | 175 | €346,438 | €326,830 | -€19,608 | -5.7% |
| Amounts payable within one year | 42/48 | €222,936 | €265,456 | +€42,520 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €83,550 | €156,411 | +€72,861 | +87.2% |
| Trade debts | 44 | €109,935 | €75,492 | -€34,442 | -31.3% |
| Suppliers | 440/4 | €109,935 | €75,492 | -€34,442 | -31.3% |
| Taxes, remuneration and social security | 45 | €27,389 | €31,490 | +€4,101 | +15.0% |
| Taxes | 450/3 | €10,111 | €25,322 | +€15,211 | +150% |
| Remuneration and social security | 454/9 | €17,278 | €6,168 | -€11,110 | -64.3% |
| Other amounts payable | 47/48 | €2,063 | €2,063 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €962 | +€962 | |
| Remuneration, social security and pensions | 62 | €243,589 | €225,327 | -€18,262 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,586 | €53,707 | -€6,879 | -11.4% |
| Other operating charges | 640/8 | €7,030 | €8,494 | +€1,464 | +20.8% |
| Gross operating margin | 9900 | €352,872 | €306,222 | -€46,650 | -13.2% |
| Operating profit (loss) | 9901 | €41,667 | €18,694 | -€22,973 | -55.1% |
| Financial income | 75/76B | €248 | €164 | -€83 | -33.7% |
| Recurring financial income | 75 | €248 | €164 | -€83 | -33.7% |
| Financial charges | 65/66B | €37,724 | €38,202 | +€477 | +1.3% |
| Recurring financial charges | 65 | €37,724 | €38,202 | +€477 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €4,190 | -€19,344 | -€23,534 | |
| Income taxes | 67/77 | €3,417 | €1,643 | -€1,774 | -51.9% |
| Profit (loss) for the period | 9904 | €773 | -€20,987 | -€21,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €773 | -€20,987 | -€21,760 |
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 16 October 2026 via checked.be.