BEAU: 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.
BEAU
Largest movements
- Cash -€1,097
down €1,097 (-8.9%), from €12,262 to €11,165
mainly Net result for the year (-€14,503)
- Accrued charges and deferred income +€13,216
new in 2025: €13,216
- Reserves -€11,662
down €11,662 (-100.0%), from €11,662 to €0
- Profit (loss) carried forward -€2,841
new in 2025: -€2,841
- Trade debts +€190
new in 2025: €190
- Gross operating margin -€13,292
down €13,292 (-1916.7%), from -€693 to -€13,986
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 | €12,262 | €11,165 | -€1,097 | -8.9% |
| Current assets | 29/58 | €12,262 | €11,165 | -€1,097 | -8.9% |
| Cash at bank and in hand | 54/58 | €12,262 | €11,165 | -€1,097 | -8.9% |
| Total equity and liabilities | 10/49 | €12,262 | €11,165 | -€1,097 | -8.9% |
| Equity | 10/15 | €12,262 | -€2,241 | -€14,503 | |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €11,662 | €0 | -€11,662 | -100.0% |
| Distributable reserves | 133 | €11,662 | €0 | -€11,662 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€2,841 | -€2,841 | |
| Amounts payable | 17/49 | - | €13,406 | +€13,406 | |
| Amounts payable within one year | 42/48 | - | €190 | +€190 | |
| Trade debts | 44 | - | €190 | +€190 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Accrued charges and deferred income | 492/3 | - | €13,216 | +€13,216 | |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | -€693 | -€13,986 | -€13,292 | -1916.7% |
| Operating profit (loss) | 9901 | -€1,166 | -€14,473 | -€13,307 | -1141.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,194 | -€14,503 | -€13,309 | -1114.2% |
| Profit (loss) for the period | 9904 | -€1,194 | -€14,503 | -€13,309 | -1114.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,194 | -€14,503 | -€13,309 | -1114.2% |
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.