BEAU: 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.
BEAU
Largest movements
- Cash -€8,211
down €8,211 (-30.2%), from €27,180 to €18,970
mainly Receivables within one year (-€6,967) and Contributions, distributions and other (-€3,510)
- Receivables within one year +€6,967
up €6,967 (+38.5%), from €18,084 to €25,051
of which Other amounts receivable: +€7,734
- Deferred charges and accrued income +€2,297
new in 2025: €2,297
- Other debts +€4,430
up €4,430 (+108.8%), from €4,071 to €8,501
- Trade debts -€1,937
down €1,937 (-33.5%), from €5,789 to €3,852
- Tax, wage and social debts -€1,784
down €1,784 (-46.5%), from €3,835 to €2,051
- Gross operating margin -€21,518
down €21,518 (-88.2%), from €24,401 to €2,882
- Taxes -€5,250
down €5,250 (-84.4%), from €6,217 to €967
- Financial income +€2,297
new in 2025: €2,297
- Other operating charges -€637
down €637 (-77.4%), from €823 to €186
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 | €120,858 | €121,568 | +€710 | +0.6% |
| Fixed assets | 21/28 | €594 | €251 | -€343 | -57.8% |
| Tangible fixed assets | 22/27 | €594 | €251 | -€343 | -57.8% |
| Furniture and vehicles | 24 | €594 | €251 | -€343 | -57.8% |
| Current assets | 29/58 | €120,265 | €121,317 | +€1,053 | +0.9% |
| Amounts receivable within one year | 40/41 | €18,084 | €25,051 | +€6,967 | +38.5% |
| Trade receivables | 40 | €9,493 | €8,727 | -€767 | -8.1% |
| Other amounts receivable | 41 | €8,591 | €16,324 | +€7,734 | +90.0% |
| Current investments | 50/53 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,180 | €18,970 | -€8,211 | -30.2% |
| Deferred charges and accrued income | 490/1 | - | €2,297 | +€2,297 | |
| Total equity and liabilities | 10/49 | €120,858 | €121,568 | +€710 | +0.6% |
| Equity | 10/15 | €107,164 | €107,164 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €97,164 | €97,164 | = | 0.0% |
| Distributable reserves | 133 | €97,164 | €97,164 | = | 0.0% |
| Amounts payable | 17/49 | €13,695 | €14,404 | +€710 | +5.2% |
| Amounts payable within one year | 42/48 | €13,695 | €14,404 | +€710 | +5.2% |
| Trade debts | 44 | €5,789 | €3,852 | -€1,937 | -33.5% |
| Suppliers | 440/4 | €5,789 | €3,852 | -€1,937 | -33.5% |
| Taxes, remuneration and social security | 45 | €3,835 | €2,051 | -€1,784 | -46.5% |
| Taxes | 450/3 | €3,835 | €2,051 | -€1,784 | -46.5% |
| Other amounts payable | 47/48 | €4,071 | €8,501 | +€4,430 | +108.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €343 | = | 0.0% |
| Other operating charges | 640/8 | €823 | €186 | -€637 | -77.4% |
| Gross operating margin | 9900 | €24,401 | €2,882 | -€21,518 | -88.2% |
| Operating profit (loss) | 9901 | €23,235 | €2,354 | -€20,881 | -89.9% |
| Financial income | 75/76B | - | €2,297 | +€2,297 | |
| Recurring financial income | 75 | - | €2,297 | +€2,297 | |
| Financial charges | 65/66B | €104 | €173 | +€69 | +66.2% |
| Recurring financial charges | 65 | €104 | €173 | +€69 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €23,131 | €4,477 | -€18,654 | -80.6% |
| Income taxes | 67/77 | €6,217 | €967 | -€5,250 | -84.4% |
| Profit (loss) for the period | 9904 | €16,914 | €3,510 | -€13,404 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,914 | €3,510 | -€13,404 | -79.2% |
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 12 October 2026 via checked.be.