BEERNAERT: 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.
BEERNAERT
Largest movements
- Tangible fixed assets -€34,170
down €34,170 (-20.1%), from €170,091 to €135,921
of which Furniture and vehicles: -€29,053
- Receivables within one year +€9,791
up €9,791 (+25.2%), from €38,790 to €48,581
of which Trade receivables: +€15,488
- Reserves -€12,474
down €12,474 (-5.5%), from €225,758 to €213,283
of which Distributable reserves: -€12,474
- Other debts -€11,400
down €11,400 (-100%), from €11,400 to €0
- Depreciation +€14,825
up €14,825 (+67.5%), from €21,963 to €36,789
- Staff costs -€3,264
down €3,264 (-9.6%), from €34,151 to €30,887
- Gross operating margin +€2,690
up €2,690 (+3.2%), from €84,955 to €87,646
- Taxes -€1,863
down €1,863 (-40.2%), from €4,632 to €2,770
- Other operating charges -€893
down €893 (-11.9%), from €7,479 to €6,587
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 | €403,035 | €378,859 | -€24,176 | -6.0% |
| Fixed assets | 21/28 | €170,141 | €135,970 | -€34,170 | -20.1% |
| Tangible fixed assets | 22/27 | €170,091 | €135,921 | -€34,170 | -20.1% |
| Land and buildings | 22 | €41,646 | €36,440 | -€5,206 | -12.5% |
| Plant, machinery and equipment | 23 | €5,038 | €5,126 | +€89 | +1.8% |
| Furniture and vehicles | 24 | €123,407 | €94,354 | -€29,053 | -23.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €232,894 | €242,889 | +€9,995 | +4.3% |
| Amounts receivable within one year | 40/41 | €38,790 | €48,581 | +€9,791 | +25.2% |
| Trade receivables | 40 | €18,809 | €34,298 | +€15,488 | +82.3% |
| Other amounts receivable | 41 | €19,981 | €14,283 | -€5,698 | -28.5% |
| Current investments | 50/53 | €58,942 | €58,942 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,483 | €121,333 | -€1,150 | -0.9% |
| Deferred charges and accrued income | 490/1 | €12,679 | €14,033 | +€1,354 | +10.7% |
| Total equity and liabilities | 10/49 | €403,035 | €378,859 | -€24,176 | -6.0% |
| Equity | 10/15 | €375,758 | €363,283 | -€12,474 | -3.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €225,758 | €213,283 | -€12,474 | -5.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €225,758 | €213,283 | -€12,474 | -5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,277 | €15,576 | -€11,701 | -42.9% |
| Amounts payable within one year | 42/48 | €27,277 | €15,576 | -€11,701 | -42.9% |
| Trade debts | 44 | €11,454 | €12,505 | +€1,051 | +9.2% |
| Suppliers | 440/4 | €11,454 | €12,505 | +€1,051 | +9.2% |
| Taxes, remuneration and social security | 45 | €4,423 | €3,071 | -€1,352 | -30.6% |
| Taxes | 450/3 | €2,050 | €1,264 | -€786 | -38.4% |
| Remuneration and social security | 454/9 | €2,373 | €1,808 | -€565 | -23.8% |
| Other amounts payable | 47/48 | €11,400 | €0 | -€11,400 | -100% |
| Non-recurring operating income | 76A | €1,699 | €0 | -€1,699 | -100% |
| Remuneration, social security and pensions | 62 | €34,151 | €30,887 | -€3,264 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,963 | €36,789 | +€14,825 | +67.5% |
| Other operating charges | 640/8 | €7,479 | €6,587 | -€893 | -11.9% |
| Non-recurring operating charges | 66A | - | €2,582 | +€2,582 | |
| Gross operating margin | 9900 | €84,955 | €87,646 | +€2,690 | +3.2% |
| Operating profit (loss) | 9901 | €21,361 | €10,801 | -€10,560 | -49.4% |
| Financial income | 75/76B | €857 | €839 | -€18 | -2.0% |
| Recurring financial income | 75 | €857 | €839 | -€18 | -2.0% |
| Financial charges | 65/66B | €1,489 | €1,345 | -€144 | -9.7% |
| Recurring financial charges | 65 | €1,489 | €1,345 | -€144 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €20,729 | €10,295 | -€10,434 | -50.3% |
| Income taxes | 67/77 | €4,632 | €2,770 | -€1,863 | -40.2% |
| Profit (loss) for the period | 9904 | €16,097 | €7,526 | -€8,571 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,097 | €7,526 | -€8,571 | -53.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.