REINA BERINGEN: 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.
REINA BERINGEN
Largest movements
- Tangible fixed assets -€6,997
down €6,997 (-33.2%), from €21,067 to €14,069
of which Furniture and vehicles: -€6,732
- Receivables within one year +€865
up €865 (+1,663%), from €52 to €917
of which Trade receivables: +€917
- Cash +€508
up €508 (+353%), from €144 to €652
mainly Other debts (+€10,799) and Depreciation (+€6,997)
- Profit (loss) carried forward -€14,441
down €14,441 (-74.1%), from -€19,477 to -€33,919
- Other debts +€10,799
up €10,799 (+861%), from €1,254 to €12,053
- Debts after one year -€6,667
down €6,667 (-85.7%), from €7,778 to €1,111
- Tax, wage and social debts +€3,692
up €3,692 (+72.3%), from €5,106 to €8,799
- Trade debts +€1,030
up €1,030 (+10.9%), from €9,476 to €10,507
- Gross operating margin +€5,822
up €5,822 (+87.3%), from -€6,666 to -€844
- Financial charges +€1,403
up €1,403 (+31.8%), from €4,414 to €5,816
- Depreciation -€934
down €934 (-11.8%), from €7,932 to €6,997
- Other operating charges +€314
up €314 (+62.8%), from €500 to €814
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 | €27,345 | €21,758 | -€5,587 | -20.4% |
| Fixed assets | 21/28 | €25,567 | €18,569 | -€6,997 | -27.4% |
| Tangible fixed assets | 22/27 | €21,067 | €14,069 | -€6,997 | -33.2% |
| Land and buildings | 22 | €2,334 | €2,069 | -€265 | -11.3% |
| Furniture and vehicles | 24 | €18,732 | €12,000 | -€6,732 | -35.9% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €1,778 | €3,189 | +€1,411 | +79.3% |
| Stocks and contracts in progress | 3 | €1,583 | €1,620 | +€38 | +2.4% |
| Stocks | 30/36 | €1,583 | €1,620 | +€38 | +2.4% |
| Amounts receivable within one year | 40/41 | €52 | €917 | +€865 | +1,663% |
| Trade receivables | 40 | - | €917 | +€917 | |
| Other amounts receivable | 41 | €52 | - | -€52 | |
| Cash at bank and in hand | 54/58 | €144 | €652 | +€508 | +353% |
| Total equity and liabilities | 10/49 | €27,345 | €21,758 | -€5,587 | -20.4% |
| Equity | 10/15 | -€2,936 | -€17,377 | -€14,441 | -492% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,541 | €14,541 | = | 0.0% |
| Distributable reserves | 133 | €14,541 | €14,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,477 | -€33,919 | -€14,441 | -74.1% |
| Amounts payable | 17/49 | €30,281 | €39,136 | +€8,855 | +29.2% |
| Amounts payable after more than one year | 17 | €7,778 | €1,111 | -€6,667 | -85.7% |
| Financial debts | 170/4 | €7,778 | €1,111 | -€6,667 | -85.7% |
| Amounts payable within one year | 42/48 | €22,503 | €38,025 | +€15,521 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,667 | = | 0.0% |
| Trade debts | 44 | €9,476 | €10,507 | +€1,030 | +10.9% |
| Suppliers | 440/4 | €9,476 | €10,507 | +€1,030 | +10.9% |
| Taxes, remuneration and social security | 45 | €5,106 | €8,799 | +€3,692 | +72.3% |
| Taxes | 450/3 | €5,106 | €8,799 | +€3,692 | +72.3% |
| Other amounts payable | 47/48 | €1,254 | €12,053 | +€10,799 | +861% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,932 | €6,997 | -€934 | -11.8% |
| Other operating charges | 640/8 | €500 | €814 | +€314 | +62.8% |
| Gross operating margin | 9900 | -€6,666 | -€844 | +€5,822 | +87.3% |
| Operating profit (loss) | 9901 | -€15,097 | -€8,655 | +€6,442 | +42.7% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €4,414 | €5,816 | +€1,403 | +31.8% |
| Recurring financial charges | 65 | €4,414 | €5,816 | +€1,403 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,511 | -€14,441 | +€5,070 | +26.0% |
| Income taxes | 67/77 | -€34 | - | +€34 | |
| Profit (loss) for the period | 9904 | -€19,477 | -€14,441 | +€5,036 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,477 | -€14,441 | +€5,036 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.