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
- Tangible fixed assets -€13,997
down €13,997 (-11.2%), from €124,966 to €110,969
of which Land and buildings: -€13,221
- Receivables within one year -€1,722
down €1,722 (-94.0%), from €1,833 to €111
of which Other amounts receivable: -€1,646
- Cash +€1,600
up €1,600 (+1507.8%), from €106 to €1,706
mainly Depreciation (+€13,997) and Other debts (+€11,320)
- Profit (loss) carried forward -€13,597
down €13,597 (-27.6%), from -€49,332 to -€62,929
- Debts after one year -€12,737
down €12,737 (-12.1%), from €104,978 to €92,241
- Other debts +€11,320
up €11,320 (+22.4%), from €50,442 to €61,763
- Gross operating margin +€1,940
up €1,940 (+38.3%), from €5,062 to €7,002
- Depreciation -€929
down €929 (-6.2%), from €14,926 to €13,997
- Financial charges -€538
down €538 (-10.3%), from €5,234 to €4,695
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 | €126,905 | €112,786 | -€14,119 | -11.1% |
| Fixed assets | 21/28 | €124,966 | €110,969 | -€13,997 | -11.2% |
| Tangible fixed assets | 22/27 | €124,966 | €110,969 | -€13,997 | -11.2% |
| Land and buildings | 22 | €120,605 | €107,384 | -€13,221 | -11.0% |
| Furniture and vehicles | 24 | €176 | - | -€176 | |
| Other tangible fixed assets | 26 | €4,185 | €3,585 | -€599 | -14.3% |
| Current assets | 29/58 | €1,939 | €1,817 | -€122 | -6.3% |
| Amounts receivable within one year | 40/41 | €1,833 | €111 | -€1,722 | -94.0% |
| Trade receivables | 40 | €173 | €97 | -€76 | -43.8% |
| Other amounts receivable | 41 | €1,660 | €13 | -€1,646 | -99.2% |
| Cash at bank and in hand | 54/58 | €106 | €1,706 | +€1,600 | +1507.8% |
| Total equity and liabilities | 10/49 | €126,905 | €112,786 | -€14,119 | -11.1% |
| Equity | 10/15 | -€41,272 | -€54,869 | -€13,597 | -32.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,332 | -€62,929 | -€13,597 | -27.6% |
| Amounts payable | 17/49 | €168,177 | €167,655 | -€522 | -0.3% |
| Amounts payable after more than one year | 17 | €104,978 | €92,241 | -€12,737 | -12.1% |
| Financial debts | 170/4 | €104,978 | €92,241 | -€12,737 | -12.1% |
| Amounts payable within one year | 42/48 | €63,199 | €75,414 | +€12,215 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €12,238 | €12,737 | +€499 | +4.1% |
| Trade debts | 44 | €181 | €478 | +€297 | +164.5% |
| Suppliers | 440/4 | €181 | €478 | +€297 | +164.5% |
| Taxes, remuneration and social security | 45 | €339 | €437 | +€98 | +28.9% |
| Taxes | 450/3 | €339 | €437 | +€98 | +28.9% |
| Other amounts payable | 47/48 | €50,442 | €61,763 | +€11,320 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,926 | €13,997 | -€929 | -6.2% |
| Other operating charges | 640/8 | €1,690 | €1,731 | +€41 | +2.4% |
| Gross operating margin | 9900 | €5,062 | €7,002 | +€1,940 | +38.3% |
| Operating profit (loss) | 9901 | -€11,554 | -€8,726 | +€2,828 | +24.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +92.9% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +92.9% |
| Financial charges | 65/66B | €5,234 | €4,695 | -€538 | -10.3% |
| Recurring financial charges | 65 | €5,234 | €4,695 | -€538 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,787 | -€13,421 | +€3,366 | +20.1% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€16,962 | -€13,597 | +€3,364 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,962 | -€13,597 | +€3,364 | +19.8% |
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 11 October 2026 via checked.be.