STUDIO BERINGEN: what changed
Two fiscal 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.
STUDIO BERINGEN
Largest movements
- Tangible fixed assets -€15,617
down €15,617 (-2.3%), from €673,432 to €657,815
of which Land and buildings: -€31,804
- Debts after one year +€231,451
new in 2025: €231,451
- Other debts -€191,344
down €191,344 (-46.9%), from €408,260 to €216,916
- Profit (loss) carried forward -€62,428
down €62,428 (-27.5%), from -€227,117 to -€289,545
- Gross operating margin -€3,465
down €3,465 (-58.1%), from -€5,967 to -€9,432
- Financial charges +€1,031
up €1,031 (+7.3%), from €14,146 to €15,178
- Other operating charges +€181
up €181 (+3.1%), from €5,833 to €6,014
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.
Cash bridge derived
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 | €681,836 | €662,598 | -€19,239 | -2.8% |
| Fixed assets | 21/28 | €673,432 | €657,815 | -€15,617 | -2.3% |
| Tangible fixed assets | 22/27 | €673,432 | €657,815 | -€15,617 | -2.3% |
| Land and buildings | 22 | €673,432 | €641,628 | -€31,804 | -4.7% |
| Assets under construction and advance payments | 27 | - | €16,187 | +€16,187 | |
| Current assets | 29/58 | €8,404 | €4,783 | -€3,621 | -43.1% |
| Amounts receivable within one year | 40/41 | €5,309 | €3,169 | -€2,140 | -40.3% |
| Trade receivables | 40 | - | €1,834 | +€1,834 | |
| Other amounts receivable | 41 | €5,309 | €1,335 | -€3,974 | -74.9% |
| Cash at bank and in hand | 54/58 | €2,640 | €487 | -€2,154 | -81.6% |
| Deferred charges and accrued income | 490/1 | €455 | €1,128 | +€673 | +148.0% |
| Total equity and liabilities | 10/49 | €681,836 | €662,598 | -€19,239 | -2.8% |
| Equity | 10/15 | €272,883 | €210,455 | -€62,428 | -22.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,117 | -€289,545 | -€62,428 | -27.5% |
| Amounts payable | 17/49 | €408,953 | €452,143 | +€43,189 | +10.6% |
| Amounts payable after more than one year | 17 | - | €231,451 | +€231,451 | |
| Other amounts payable | 178/9 | - | €231,451 | +€231,451 | |
| Amounts payable within one year | 42/48 | €408,953 | €220,692 | -€188,262 | -46.0% |
| Trade debts | 44 | €693 | €3,776 | +€3,083 | +444.8% |
| Suppliers | 440/4 | €693 | €3,776 | +€3,083 | +444.8% |
| Other amounts payable | 47/48 | €408,260 | €216,916 | -€191,344 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,804 | €31,804 | = | 0.0% |
| Other operating charges | 640/8 | €5,833 | €6,014 | +€181 | +3.1% |
| Gross operating margin | 9900 | -€5,967 | -€9,432 | -€3,465 | -58.1% |
| Operating profit (loss) | 9901 | -€43,605 | -€47,250 | -€3,646 | -8.4% |
| Financial charges | 65/66B | €14,146 | €15,178 | +€1,031 | +7.3% |
| Recurring financial charges | 65 | €14,146 | €15,178 | +€1,031 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€57,751 | -€62,428 | -€4,677 | -8.1% |
| Profit (loss) for the period | 9904 | -€57,751 | -€62,428 | -€4,677 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,751 | -€62,428 | -€4,677 | -8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.