BEAU CLOS: 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 CLOS
Largest movements
- Tangible fixed assets -€20,355
down €20,355 (-1.8%), from €1.1m to €1.1m
- Debts after one year -€45,313
down €45,313 (-8.6%), from €526,854 to €481,541
- Profit (loss) carried forward +€26,617
up €26,617 (+34.0%), from €78,375 to €104,993
- Gross operating margin +€64,620
up €64,620 (+87.6%), from €73,765 to €138,385
- Staff costs +€51,013
new in 2025: €51,013
- Depreciation +€9,793
up €9,793 (+92.7%), from €10,562 to €20,355
- Other operating charges -€2,829
down €2,829 (-20.7%), from €13,642 to €10,813
- Financial charges -€1,786
down €1,786 (-6.9%), from €25,843 to €24,057
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 | €1,510,005 | €1,489,698 | -€20,307 | -1.3% |
| Fixed assets | 21/28 | €1,102,235 | €1,081,880 | -€20,355 | -1.8% |
| Tangible fixed assets | 22/27 | €1,102,193 | €1,081,838 | -€20,355 | -1.8% |
| Land and buildings | 22 | €1,102,193 | €1,081,838 | -€20,355 | -1.8% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €407,769 | €407,817 | +€48 | 0.0% |
| Amounts receivable within one year | 40/41 | €401,282 | €398,631 | -€2,651 | -0.7% |
| Trade receivables | 40 | €15,805 | €5,655 | -€10,151 | -64.2% |
| Other amounts receivable | 41 | €385,476 | €392,976 | +€7,500 | +1.9% |
| Cash at bank and in hand | 54/58 | €6,488 | €9,187 | +€2,699 | +41.6% |
| Total equity and liabilities | 10/49 | €1,510,005 | €1,489,698 | -€20,307 | -1.3% |
| Equity | 10/15 | €906,229 | €932,846 | +€26,617 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €809,261 | €809,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,375 | €104,993 | +€26,617 | +34.0% |
| Amounts payable | 17/49 | €603,776 | €556,852 | -€46,924 | -7.8% |
| Amounts payable after more than one year | 17 | €526,854 | €481,541 | -€45,313 | -8.6% |
| Financial debts | 170/4 | €526,854 | €481,541 | -€45,313 | -8.6% |
| Amounts payable within one year | 42/48 | €76,922 | €75,311 | -€1,611 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €43,930 | €45,317 | +€1,387 | +3.2% |
| Trade debts | 44 | €13,891 | €690 | -€13,201 | -95.0% |
| Suppliers | 440/4 | €13,891 | €690 | -€13,201 | -95.0% |
| Taxes, remuneration and social security | 45 | €19,102 | €29,304 | +€10,203 | +53.4% |
| Taxes | 450/3 | €15,672 | €23,239 | +€7,567 | +48.3% |
| Remuneration and social security | 454/9 | €3,429 | €6,065 | +€2,636 | +76.9% |
| Remuneration, social security and pensions | 62 | - | €51,013 | +€51,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,562 | €20,355 | +€9,793 | +92.7% |
| Other operating charges | 640/8 | €13,642 | €10,813 | -€2,829 | -20.7% |
| Gross operating margin | 9900 | €73,765 | €138,385 | +€64,620 | +87.6% |
| Operating profit (loss) | 9901 | €49,560 | €56,204 | +€6,644 | +13.4% |
| Financial income | 75/76B | €225 | - | -€225 | |
| Recurring financial income | 75 | €225 | - | -€225 | |
| Financial charges | 65/66B | €25,843 | €24,057 | -€1,786 | -6.9% |
| Recurring financial charges | 65 | €25,843 | €24,057 | -€1,786 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €23,943 | €32,147 | +€8,205 | +34.3% |
| Income taxes | 67/77 | €6,275 | €5,530 | -€745 | -11.9% |
| Profit (loss) for the period | 9904 | €17,668 | €26,617 | +€8,950 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,668 | €26,617 | +€8,950 | +50.7% |
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 17 October 2026 via checked.be.