Beau-Car: 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-Car
Largest movements
- Stocks and contracts -€654,000
down €654,000 (-66.5%), from €983,500 to €329,500
- Other debts -€685,000
no longer reported in 2025 (was €685,000)
- Trade debts +€37,579
new in 2025: €37,579
- Gross operating margin -€4,235
down €4,235 (-18.9%), from €22,398 to €18,164
- Financial charges +€2,178
up €2,178 (+15.7%), from €13,866 to €16,045
- Taxes -€1,978
down €1,978 (-83.0%), from €2,383 to €404
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 | €1,002,507 | €351,496 | -€651,011 | -64.9% |
| Fixed assets | 21/28 | €746 | €275 | -€471 | -63.2% |
| Tangible fixed assets | 22/27 | €746 | €275 | -€471 | -63.2% |
| Furniture and vehicles | 24 | €746 | €275 | -€471 | -63.2% |
| Current assets | 29/58 | €1,001,761 | €351,221 | -€650,540 | -64.9% |
| Stocks and contracts in progress | 3 | €983,500 | €329,500 | -€654,000 | -66.5% |
| Stocks | 30/36 | €983,500 | €329,500 | -€654,000 | -66.5% |
| Amounts receivable within one year | 40/41 | €10,477 | €18,420 | +€7,943 | +75.8% |
| Trade receivables | 40 | €10,000 | €18,420 | +€8,420 | +84.2% |
| Other amounts receivable | 41 | €477 | - | -€477 | |
| Cash at bank and in hand | 54/58 | €7,784 | €3,301 | -€4,483 | -57.6% |
| Total equity and liabilities | 10/49 | €1,002,507 | €351,496 | -€651,011 | -64.9% |
| Equity | 10/15 | €65,125 | €65,948 | +€823 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,525 | €47,348 | +€823 | +1.8% |
| Distributable reserves | 133 | €46,525 | €47,348 | +€823 | +1.8% |
| Amounts payable | 17/49 | €937,383 | €285,548 | -€651,834 | -69.5% |
| Amounts payable within one year | 42/48 | €937,383 | €285,548 | -€651,834 | -69.5% |
| Financial debts | 43 | €250,000 | €245,000 | -€5,000 | -2.0% |
| Credit institutions | 430/8 | €250,000 | €245,000 | -€5,000 | -2.0% |
| Trade debts | 44 | - | €37,579 | +€37,579 | |
| Suppliers | 440/4 | - | €37,579 | +€37,579 | |
| Taxes, remuneration and social security | 45 | €2,383 | €2,969 | +€587 | +24.6% |
| Taxes | 450/3 | €2,383 | €2,969 | +€587 | +24.6% |
| Other amounts payable | 47/48 | €685,000 | - | -€685,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €471 | = | 0.0% |
| Other operating charges | 640/8 | €418 | €420 | +€2 | +0.5% |
| Gross operating margin | 9900 | €22,398 | €18,164 | -€4,235 | -18.9% |
| Operating profit (loss) | 9901 | €21,509 | €17,272 | -€4,237 | -19.7% |
| Financial charges | 65/66B | €13,866 | €16,045 | +€2,178 | +15.7% |
| Recurring financial charges | 65 | €13,866 | €16,045 | +€2,178 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €7,643 | €1,227 | -€6,415 | -83.9% |
| Income taxes | 67/77 | €2,383 | €404 | -€1,978 | -83.0% |
| Profit (loss) for the period | 9904 | €5,260 | €823 | -€4,437 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,260 | €823 | -€4,437 | -84.4% |
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.