BEAU-CARE: 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-CARE
Largest movements
- Tangible fixed assets -€14,847
down €14,847 (-51.6%), from €28,747 to €13,900
of which Furniture and vehicles: -€13,415
- Other debts -€57,455
down €57,455 (-98.5%), from €58,326 to €870
- Debts after one year +€57,000
up €57,000, from €0 to €57,000
- Profit (loss) carried forward -€17,371
down €17,371 (-34.5%), from -€50,282 to -€67,653
- Trade debts +€1,785
up €1,785 (+4.3%), from €41,265 to €43,050
- Tax, wage and social debts +€1,355
up €1,355 (+24.6%), from €5,506 to €6,861
- Financial charges -€5,218
down €5,218 (-99.3%), from €5,255 to €37
of which Non-recurring financial charges: -€4,909
- Gross operating margin +€3,234
up €3,234 (+96.1%), from -€3,366 to -€132
- Other operating charges +€2,200
up €2,200, from €0 to €2,200
- Depreciation -€112
down €112 (-0.7%), from €14,959 to €14,847
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.
Derived cash bridge
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 | €110,104 | €95,397 | -€14,707 | -13.4% |
| Fixed assets | 21/28 | €28,747 | €13,900 | -€14,847 | -51.6% |
| Tangible fixed assets | 22/27 | €28,747 | €13,900 | -€14,847 | -51.6% |
| Plant, machinery and equipment | 23 | €3,900 | €2,468 | -€1,432 | -36.7% |
| Furniture and vehicles | 24 | €24,847 | €11,432 | -€13,415 | -54.0% |
| Current assets | 29/58 | €81,357 | €81,497 | +€140 | +0.2% |
| Amounts receivable within one year | 40/41 | €81,357 | €81,489 | +€132 | +0.2% |
| Trade receivables | 40 | €81,212 | €81,489 | +€277 | +0.3% |
| Other amounts receivable | 41 | €145 | €0 | -€145 | -100% |
| Cash at bank and in hand | 54/58 | €0 | €7 | +€7 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €110,104 | €95,397 | -€14,707 | -13.4% |
| Equity | 10/15 | -€35,013 | -€52,384 | -€17,371 | -49.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,769 | €12,769 | = | 0.0% |
| Distributable reserves | 133 | €12,769 | €12,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,282 | -€67,653 | -€17,371 | -34.5% |
| Amounts payable | 17/49 | €145,116 | €147,780 | +€2,664 | +1.8% |
| Amounts payable after more than one year | 17 | €0 | €57,000 | +€57,000 | |
| Financial debts | 170/4 | €0 | €57,000 | +€57,000 | |
| Amounts payable within one year | 42/48 | €145,116 | €90,780 | -€54,336 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €20 | €0 | -€20 | -100% |
| Credit institutions | 430/8 | €20 | €0 | -€20 | -100% |
| Trade debts | 44 | €41,265 | €43,050 | +€1,785 | +4.3% |
| Suppliers | 440/4 | €41,265 | €43,050 | +€1,785 | +4.3% |
| Advances received on contracts in progress | 46 | €39,999 | €39,999 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,506 | €6,861 | +€1,355 | +24.6% |
| Taxes | 450/3 | €5,506 | €6,861 | +€1,355 | +24.6% |
| Other amounts payable | 47/48 | €58,326 | €870 | -€57,455 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,959 | €14,847 | -€112 | -0.7% |
| Other operating charges | 640/8 | €0 | €2,200 | +€2,200 | |
| Gross operating margin | 9900 | -€3,366 | -€132 | +€3,234 | +96.1% |
| Operating profit (loss) | 9901 | -€18,325 | -€17,179 | +€1,145 | +6.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,255 | €37 | -€5,218 | -99.3% |
| Recurring financial charges | 65 | €346 | €37 | -€309 | -89.3% |
| Non-recurring financial charges | 66B | €4,909 | €0 | -€4,909 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€23,580 | -€17,217 | +€6,364 | +27.0% |
| Income taxes | 67/77 | €156 | €155 | -€1 | -0.9% |
| Profit (loss) for the period | 9904 | -€23,736 | -€17,371 | +€6,365 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,736 | -€17,371 | +€6,365 | +26.8% |
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 29 October 2026 via checked.be.