AD BEAUMONT: 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.
AD BEAUMONT
Largest movements
- Cash +€109,850
up €109,850 (+47.2%), from €232,694 to €342,544
mainly Net result for the year (+€63,232) and Receivables within one year (+€39,252)
- Receivables within one year -€39,252
down €39,252 (-24.9%), from €157,919 to €118,667
of which Trade receivables: -€26,574
- Profit (loss) carried forward +€63,232
up €63,232 (+48.3%), from €130,964 to €194,196
- Gross operating margin +€17,232
up €17,232 (+15.6%), from €110,331 to €127,563
- Taxes +€5,525
up €5,525 (+32.3%), from €17,083 to €22,608
- Financial charges -€1,776
down €1,776 (-50.8%), from €3,495 to €1,719
of which Financial charges: -€1,110
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 | €396,069 | €467,036 | +€70,967 | +17.9% |
| Fixed assets | 21/28 | €5,456 | €5,825 | +€369 | +6.8% |
| Tangible fixed assets | 22/27 | €4,688 | €5,057 | +€369 | +7.9% |
| Plant, machinery and equipment | 23 | €1,975 | - | -€1,975 | |
| Furniture and vehicles | 24 | €2,713 | €5,057 | +€2,344 | +86.4% |
| Financial fixed assets | 28 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €390,613 | €461,211 | +€70,598 | +18.1% |
| Amounts receivable within one year | 40/41 | €157,919 | €118,667 | -€39,252 | -24.9% |
| Trade receivables | 40 | €145,241 | €118,667 | -€26,574 | -18.3% |
| Other amounts receivable | 41 | €12,678 | - | -€12,678 | |
| Cash at bank and in hand | 54/58 | €232,694 | €342,544 | +€109,850 | +47.2% |
| Total equity and liabilities | 10/49 | €396,069 | €467,036 | +€70,967 | +17.9% |
| Equity | 10/15 | €206,415 | €269,647 | +€63,232 | +30.6% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Contributions outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Other | 1109/19 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,964 | €194,196 | +€63,232 | +48.3% |
| Amounts payable | 17/49 | €189,654 | €197,389 | +€7,735 | +4.1% |
| Amounts payable within one year | 42/48 | €189,514 | €197,324 | +€7,810 | +4.1% |
| Trade debts | 44 | €172,404 | €175,655 | +€3,251 | +1.9% |
| Suppliers | 440/4 | €172,404 | €175,655 | +€3,251 | +1.9% |
| Taxes, remuneration and social security | 45 | €17,110 | €21,669 | +€4,559 | +26.6% |
| Taxes | 450/3 | €8,278 | €16,450 | +€8,172 | +98.7% |
| Remuneration and social security | 454/9 | €8,832 | €5,219 | -€3,613 | -40.9% |
| Accrued charges and deferred income | 492/3 | €140 | €65 | -€75 | -53.6% |
| Remuneration, social security and pensions | 62 | €37,398 | €36,418 | -€980 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,124 | €3,472 | -€652 | -15.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€154 | - | +€154 | |
| Other operating charges | 640/8 | €661 | €867 | +€206 | +31.2% |
| Gross operating margin | 9900 | €110,331 | €127,563 | +€17,232 | +15.6% |
| Operating profit (loss) | 9901 | €68,302 | €86,806 | +€18,504 | +27.1% |
| Financial income | 75/76B | €435 | €753 | +€318 | +73.1% |
| Recurring financial income | 75 | €435 | €753 | +€318 | +73.1% |
| Financial charges | 65/66B | €3,495 | €1,719 | -€1,776 | -50.8% |
| Recurring financial charges | 65 | €2,829 | €1,719 | -€1,110 | -39.2% |
| Non-recurring financial charges | 66B | €666 | - | -€666 | |
| Profit (loss) for the period before taxes | 9903 | €65,242 | €85,840 | +€20,598 | +31.6% |
| Income taxes | 67/77 | €17,083 | €22,608 | +€5,525 | +32.3% |
| Profit (loss) for the period | 9904 | €48,159 | €63,232 | +€15,073 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,159 | €63,232 | +€15,073 | +31.3% |
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 13 October 2026 via checked.be.