BEERNAERT IMPORT: 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 IMPORT
Largest movements
- Tangible fixed assets -€42,241
down €42,241 (-8.8%), from €478,108 to €435,866
of which Furniture and vehicles: -€30,599
- Receivables within one year +€28,253
up €28,253 (+19.0%), from €148,379 to €176,632
of which Trade receivables: +€18,421
- Cash +€27,971
up €27,971 (+652%), from €4,291 to €32,262
mainly Net result for the year (+€88,780) and Depreciation (+€43,054)
- Stocks and contracts -€19,985
down €19,985 (-4.3%), from €466,882 to €446,897
- Other debts -€21,458
no longer reported in 2025 (was €21,458)
- Trade debts +€19,628
up €19,628 (+14.0%), from €139,865 to €159,493
- Current portion of long-term debt -€12,000
no longer reported in 2025 (was €12,000)
- Gross operating margin -€72,592
down €72,592 (-9.0%), from €804,966 to €732,374
- Other operating charges -€50,931
down €50,931 (-13.0%), from €390,656 to €339,726
- Staff costs -€29,351
down €29,351 (-11.8%), from €249,109 to €219,758
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 | €1,121,973 | €1,118,182 | -€3,791 | -0.3% |
| Fixed assets | 21/28 | €487,122 | €440,711 | -€46,411 | -9.5% |
| Intangible fixed assets | 21 | €2,438 | €1,625 | -€813 | -33.3% |
| Tangible fixed assets | 22/27 | €478,108 | €435,866 | -€42,241 | -8.8% |
| Land and buildings | 22 | €393,551 | €383,886 | -€9,665 | -2.5% |
| Plant, machinery and equipment | 23 | €3,710 | €1,733 | -€1,977 | -53.3% |
| Furniture and vehicles | 24 | €80,847 | €50,248 | -€30,599 | -37.8% |
| Financial fixed assets | 28 | €6,577 | €3,220 | -€3,357 | -51.0% |
| Current assets | 29/58 | €634,851 | €677,471 | +€42,620 | +6.7% |
| Stocks and contracts in progress | 3 | €466,882 | €446,897 | -€19,985 | -4.3% |
| Stocks | 30/36 | €466,882 | €446,897 | -€19,985 | -4.3% |
| Amounts receivable within one year | 40/41 | €148,379 | €176,632 | +€28,253 | +19.0% |
| Trade receivables | 40 | €138,114 | €156,535 | +€18,421 | +13.3% |
| Other amounts receivable | 41 | €10,266 | €20,097 | +€9,832 | +95.8% |
| Cash at bank and in hand | 54/58 | €4,291 | €32,262 | +€27,971 | +652% |
| Deferred charges and accrued income | 490/1 | €15,300 | €21,680 | +€6,381 | +41.7% |
| Total equity and liabilities | 10/49 | €1,121,973 | €1,118,182 | -€3,791 | -0.3% |
| Equity | 10/15 | €815,437 | €819,218 | +€3,780 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €796,837 | €800,618 | +€3,780 | +0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €757,477 | €761,258 | +€3,780 | +0.5% |
| Amounts payable | 17/49 | €306,536 | €298,964 | -€7,572 | -2.5% |
| Amounts payable within one year | 42/48 | €230,140 | €229,038 | -€1,102 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €139,865 | €159,493 | +€19,628 | +14.0% |
| Suppliers | 440/4 | €139,865 | €159,493 | +€19,628 | +14.0% |
| Advances received on contracts in progress | 46 | €2,526 | €6,648 | +€4,122 | +163% |
| Taxes, remuneration and social security | 45 | €54,291 | €62,898 | +€8,607 | +15.9% |
| Taxes | 450/3 | €27,283 | €35,831 | +€8,548 | +31.3% |
| Remuneration and social security | 454/9 | €27,008 | €27,067 | +€59 | +0.2% |
| Other amounts payable | 47/48 | €21,458 | - | -€21,458 | |
| Accrued charges and deferred income | 492/3 | €76,396 | €69,926 | -€6,470 | -8.5% |
| Remuneration, social security and pensions | 62 | €249,109 | €219,758 | -€29,351 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,472 | €43,054 | -€5,418 | -11.2% |
| Other operating charges | 640/8 | €390,656 | €339,726 | -€50,931 | -13.0% |
| Gross operating margin | 9900 | €804,966 | €732,374 | -€72,592 | -9.0% |
| Operating profit (loss) | 9901 | €116,730 | €129,837 | +€13,107 | +11.2% |
| Financial income | 75/76B | €741 | €1,251 | +€509 | +68.7% |
| Recurring financial income | 75 | €741 | €1,251 | +€509 | +68.7% |
| Financial charges | 65/66B | €3,500 | €3,860 | +€360 | +10.3% |
| Recurring financial charges | 65 | €3,500 | €3,860 | +€360 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €113,971 | €127,227 | +€13,256 | +11.6% |
| Income taxes | 67/77 | €34,734 | €38,447 | +€3,712 | +10.7% |
| Profit (loss) for the period | 9904 | €79,237 | €88,780 | +€9,544 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,237 | €88,780 | +€9,544 | +12.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.