Beaphar Belgium: 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.
Beaphar Belgium
Largest movements
- Receivables within one year +€486,711
up €486,711 (+67.4%), from €721,933 to €1.2m
of which Other amounts receivable: +€498,250
- Cash -€136,661
down €136,661 (-60.0%), from €227,856 to €91,196
mainly Receivables within one year (-€486,711) and Contributions, distributions and other (-€308,750)
- Intangible fixed assets -€63,500
down €63,500 (-50.0%), from €127,000 to €63,500
- Stocks and contracts -€55,248
down €55,248 (-21.3%), from €259,172 to €203,924
- Other debts +€308,750
new in 2025: €308,750
- Trade debts +€279,175
up €279,175 (+128%), from €218,361 to €497,536
- Reserves -€262,580
down €262,580 (-32.6%), from €805,315 to €542,735
- Tax, wage and social debts -€106,122
down €106,122 (-45.8%), from €231,491 to €125,369
of which Taxes: -€108,334
- Turnover -€516,543
down €516,543 (-15.4%), from €3.4m to €2.8m
- Goods and materials -€419,150
down €419,150 (-18.2%), from €2.3m to €1.9m
of which Purchases: -€396,793
- Services and other goods -€110,380
down €110,380 (-26.4%), from €417,460 to €307,079
- Staff costs +€60,204
up €60,204 (+13.0%), from €461,764 to €521,967
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 | €1,375,167 | €1,594,799 | +€219,632 | +16.0% |
| Fixed assets | 21/28 | €141,597 | €70,428 | -€71,169 | -50.3% |
| Intangible fixed assets | 21 | €127,000 | €63,500 | -€63,500 | -50.0% |
| Tangible fixed assets | 22/27 | €14,597 | €6,928 | -€7,669 | -52.5% |
| Plant, machinery and equipment | 23 | €13,937 | €6,565 | -€7,372 | -52.9% |
| Furniture and vehicles | 24 | €659 | €362 | -€297 | -45.0% |
| Current assets | 29/58 | €1,233,571 | €1,524,371 | +€290,801 | +23.6% |
| Amounts receivable after more than one year | 29 | €11,250 | €11,250 | = | 0.0% |
| Other amounts receivable | 291 | €11,250 | €11,250 | = | 0.0% |
| Stocks and contracts in progress | 3 | €259,172 | €203,924 | -€55,248 | -21.3% |
| Stocks | 30/36 | €259,172 | €203,924 | -€55,248 | -21.3% |
| Goods purchased for resale | 34 | €259,172 | €203,924 | -€55,248 | -21.3% |
| Amounts receivable within one year | 40/41 | €721,933 | €1,208,644 | +€486,711 | +67.4% |
| Trade receivables | 40 | €569,331 | €557,792 | -€11,539 | -2.0% |
| Other amounts receivable | 41 | €152,602 | €650,852 | +€498,250 | +327% |
| Cash at bank and in hand | 54/58 | €227,856 | €91,196 | -€136,661 | -60.0% |
| Deferred charges and accrued income | 490/1 | €13,359 | €9,357 | -€4,002 | -30.0% |
| Total equity and liabilities | 10/49 | €1,375,167 | €1,594,799 | +€219,632 | +16.0% |
| Equity | 10/15 | €925,315 | €662,735 | -€262,580 | -28.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €805,315 | €542,735 | -€262,580 | -32.6% |
| Distributable reserves | 133 | €805,315 | €542,735 | -€262,580 | -32.6% |
| Amounts payable | 17/49 | €449,852 | €932,064 | +€482,212 | +107% |
| Amounts payable within one year | 42/48 | €449,852 | €931,655 | +€481,803 | +107% |
| Trade debts | 44 | €218,361 | €497,536 | +€279,175 | +128% |
| Suppliers | 440/4 | €218,361 | €497,536 | +€279,175 | +128% |
| Taxes, remuneration and social security | 45 | €231,491 | €125,369 | -€106,122 | -45.8% |
| Taxes | 450/3 | €174,918 | €66,584 | -€108,334 | -61.9% |
| Remuneration and social security | 454/9 | €56,573 | €58,785 | +€2,212 | +3.9% |
| Other amounts payable | 47/48 | - | €308,750 | +€308,750 | |
| Accrued charges and deferred income | 492/3 | - | €409 | +€409 | |
| Operating income | 70/76A | €3,364,796 | €2,848,087 | -€516,710 | -15.4% |
| Turnover | 70 | €3,356,620 | €2,840,077 | -€516,543 | -15.4% |
| Other operating income | 74 | €8,176 | €8,010 | -€167 | -2.0% |
| Operating charges | 60/66A | €3,251,903 | €2,783,504 | -€468,400 | -14.4% |
| Goods for resale, raw materials and consumables | 60 | €2,297,410 | €1,878,260 | -€419,150 | -18.2% |
| Purchases | 600/8 | €2,219,805 | €1,823,012 | -€396,793 | -17.9% |
| Change in stocks: decrease (increase) | 609 | €77,605 | €55,248 | -€22,357 | -28.8% |
| Services and other goods | 61 | €417,460 | €307,079 | -€110,380 | -26.4% |
| Remuneration, social security and pensions | 62 | €461,764 | €521,967 | +€60,204 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,515 | €71,169 | -€1,346 | -1.9% |
| Other operating charges | 640/8 | €2,754 | €5,028 | +€2,273 | +82.5% |
| Operating profit (loss) | 9901 | €112,893 | €64,583 | -€48,310 | -42.8% |
| Financial income | 75/76B | €15,747 | €16,672 | +€924 | +5.9% |
| Recurring financial income | 75 | €15,747 | €16,672 | +€924 | +5.9% |
| Income from current assets | 751 | €14,385 | €14,898 | +€513 | +3.6% |
| Other financial income | 752/9 | €1,362 | €1,773 | +€411 | +30.2% |
| Financial charges | 65/66B | €14,678 | €16,085 | +€1,407 | +9.6% |
| Recurring financial charges | 65 | €14,678 | €16,085 | +€1,407 | +9.6% |
| Debt charges | 650 | €9,004 | €9,243 | +€239 | +2.7% |
| Other financial charges | 652/9 | €5,674 | €6,842 | +€1,168 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €113,962 | €65,170 | -€48,793 | -42.8% |
| Income taxes | 67/77 | €33,185 | €19,000 | -€14,185 | -42.7% |
| Taxes | 670/3 | €33,185 | €19,000 | -€14,185 | -42.7% |
| Profit (loss) for the period | 9904 | €80,777 | €46,170 | -€34,608 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,777 | €46,170 | -€34,608 | -42.8% |
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 28 October 2026 via checked.be.