BEAU-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-BEAU
Largest movements
- Tangible fixed assets +€79,381
up €79,381 (+280.9%), from €28,262 to €107,643
of which Leasing and similar rights: +€88,681
- Receivables within one year +€15,818
up €15,818 (+2.6%), from €612,740 to €628,558
of which Trade receivables: +€24,207
- Debts after one year +€54,556
up €54,556 (+9901.1%), from €551 to €55,107
- Other debts +€31,574
up €31,574 (+11.9%), from €266,062 to €297,636
- Profit (loss) carried forward +€25,036
up €25,036 (+31.3%), from -€79,905 to -€54,869
- Tax, wage and social debts -€18,859
down €18,859 (-35.9%), from €52,587 to €33,728
of which Remuneration and social security: -€16,249
- Trade debts -€12,638
down €12,638 (-67.2%), from €18,809 to €6,171
- Gross operating margin +€48,070
up €48,070 (+19.6%), from €245,727 to €293,797
- Staff costs +€16,182
up €16,182 (+6.8%), from €236,368 to €252,550
- Financial charges +€4,576
up €4,576 (+173.5%), from €2,638 to €7,214
- Financial income +€3,320
up €3,320 (+79.2%), from €4,191 to €7,511
- Other operating charges -€3,251
down €3,251 (-54.2%), from €6,000 to €2,749
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 | €646,581 | €739,785 | +€93,203 | +14.4% |
| Fixed assets | 21/28 | €28,262 | €107,643 | +€79,381 | +280.9% |
| Tangible fixed assets | 22/27 | €28,262 | €107,643 | +€79,381 | +280.9% |
| Plant, machinery and equipment | 23 | €442 | €221 | -€221 | -50.0% |
| Furniture and vehicles | 24 | €27,820 | €18,741 | -€9,079 | -32.6% |
| Leasing and similar rights | 25 | - | €88,681 | +€88,681 | |
| Current assets | 29/58 | €618,319 | €632,142 | +€13,823 | +2.2% |
| Amounts receivable within one year | 40/41 | €612,740 | €628,558 | +€15,818 | +2.6% |
| Trade receivables | 40 | €18,540 | €42,747 | +€24,207 | +130.6% |
| Other amounts receivable | 41 | €594,200 | €585,811 | -€8,389 | -1.4% |
| Cash at bank and in hand | 54/58 | €2,680 | €1,054 | -€1,626 | -60.7% |
| Deferred charges and accrued income | 490/1 | €2,900 | €2,530 | -€370 | -12.8% |
| Total equity and liabilities | 10/49 | €646,581 | €739,785 | +€93,203 | +14.4% |
| Equity | 10/15 | €240,095 | €265,131 | +€25,036 | +10.4% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,905 | -€54,869 | +€25,036 | +31.3% |
| Amounts payable | 17/49 | €406,486 | €474,654 | +€68,168 | +16.8% |
| Amounts payable after more than one year | 17 | €551 | €55,107 | +€54,556 | +9901.1% |
| Financial debts | 170/4 | €551 | €55,107 | +€54,556 | +9901.1% |
| Amounts payable within one year | 42/48 | €404,435 | €418,047 | +€13,611 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €16,977 | €18,512 | +€1,534 | +9.0% |
| Financial debts | 43 | €50,000 | €62,000 | +€12,000 | +24.0% |
| Credit institutions | 430/8 | €50,000 | €62,000 | +€12,000 | +24.0% |
| Trade debts | 44 | €18,809 | €6,171 | -€12,638 | -67.2% |
| Suppliers | 440/4 | €18,809 | €6,171 | -€12,638 | -67.2% |
| Taxes, remuneration and social security | 45 | €52,587 | €33,728 | -€18,859 | -35.9% |
| Taxes | 450/3 | €12,305 | €9,696 | -€2,610 | -21.2% |
| Remuneration and social security | 454/9 | €40,282 | €24,033 | -€16,249 | -40.3% |
| Other amounts payable | 47/48 | €266,062 | €297,636 | +€31,574 | +11.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €236,368 | €252,550 | +€16,182 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,300 | €12,159 | +€2,859 | +30.7% |
| Other operating charges | 640/8 | €6,000 | €2,749 | -€3,251 | -54.2% |
| Gross operating margin | 9900 | €245,727 | €293,797 | +€48,070 | +19.6% |
| Operating profit (loss) | 9901 | -€5,941 | €26,339 | +€32,280 | |
| Financial income | 75/76B | €4,191 | €7,511 | +€3,320 | +79.2% |
| Recurring financial income | 75 | €4,191 | €7,511 | +€3,320 | +79.2% |
| Financial charges | 65/66B | €2,638 | €7,214 | +€4,576 | +173.5% |
| Recurring financial charges | 65 | €2,638 | €7,214 | +€4,576 | +173.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,388 | €26,636 | +€31,024 | |
| Income taxes | 67/77 | - | €1,600 | +€1,600 | |
| Profit (loss) for the period | 9904 | -€4,388 | €25,036 | +€29,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,388 | €25,036 | +€29,424 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.