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 +€47,198
up €47,198 (+2513.6%), from €1,878 to €49,076
mainly Receivables within one year (+€47,161) and Net result for the year (+€20,811)
- Receivables within one year -€47,161
down €47,161 (-96.4%), from €48,939 to €1,778
of which Trade receivables: -€47,487
- Tangible fixed assets -€3,681
down €3,681 (-11.1%), from €33,051 to €29,371
of which Furniture and vehicles: -€4,908
- Trade debts -€25,262
down €25,262 (-54.3%), from €46,500 to €21,238
- Profit (loss) carried forward +€20,811
up €20,811 (+15.0%), from -€138,463 to -€117,652
- Gross operating margin -€11,277
down €11,277 (-27.0%), from €41,745 to €30,468
- Depreciation +€3,736
up €3,736 (+75.0%), from €4,981 to €8,717
- Staff costs -€2,132
no longer reported in 2025 (was €2,132)
- Financial charges -€1,071
down €1,071 (-98.7%), from €1,085 to €14
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 | €86,868 | €83,225 | -€3,643 | -4.2% |
| Fixed assets | 21/28 | €33,051 | €29,371 | -€3,681 | -11.1% |
| Tangible fixed assets | 22/27 | €33,051 | €29,371 | -€3,681 | -11.1% |
| Plant, machinery and equipment | 23 | €3,092 | €4,320 | +€1,227 | +39.7% |
| Furniture and vehicles | 24 | €29,959 | €25,051 | -€4,908 | -16.4% |
| Current assets | 29/58 | €53,816 | €53,854 | +€38 | +0.1% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,939 | €1,778 | -€47,161 | -96.4% |
| Trade receivables | 40 | €48,500 | €1,013 | -€47,487 | -97.9% |
| Other amounts receivable | 41 | €439 | €765 | +€327 | +74.5% |
| Cash at bank and in hand | 54/58 | €1,878 | €49,076 | +€47,198 | +2513.6% |
| Total equity and liabilities | 10/49 | €86,868 | €83,225 | -€3,643 | -4.2% |
| Equity | 10/15 | -€119,863 | -€99,052 | +€20,811 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,463 | -€117,652 | +€20,811 | +15.0% |
| Amounts payable | 17/49 | €206,731 | €182,277 | -€24,454 | -11.8% |
| Amounts payable within one year | 42/48 | €206,731 | €182,277 | -€24,454 | -11.8% |
| Trade debts | 44 | €46,500 | €21,238 | -€25,262 | -54.3% |
| Suppliers | 440/4 | €46,500 | €21,238 | -€25,262 | -54.3% |
| Other amounts payable | 47/48 | €160,231 | €161,039 | +€808 | +0.5% |
| Remuneration, social security and pensions | 62 | €2,132 | - | -€2,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,981 | €8,717 | +€3,736 | +75.0% |
| Other operating charges | 640/8 | €957 | €926 | -€32 | -3.3% |
| Gross operating margin | 9900 | €41,745 | €30,468 | -€11,277 | -27.0% |
| Operating profit (loss) | 9901 | €33,674 | €20,825 | -€12,849 | -38.2% |
| Financial income | 75/76B | €60 | €0 | -€60 | -99.5% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -99.5% |
| Financial charges | 65/66B | €1,085 | €14 | -€1,071 | -98.7% |
| Recurring financial charges | 65 | €1,085 | €14 | -€1,071 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €32,648 | €20,811 | -€11,837 | -36.3% |
| Profit (loss) for the period | 9904 | €32,648 | €20,811 | -€11,837 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,648 | €20,811 | -€11,837 | -36.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.