BEAU CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-74.1%), from €1.5m to €392,543
of which Trade receivables: -€1.1m
- Stocks and contracts +€958,410
up €958,410 (+24.0%), from €4.0m to €4.9m
- Cash +€63,172
up €63,172 (+158.9%), from €39,761 to €102,934
mainly Receivables within one year (+€1.1m) and Advances received (+€582,014)
- Advances received +€582,014
up €582,014 (+18.5%), from €3.1m to €3.7m
- Other debts -€366,097
down €366,097 (-28.7%), from €1.3m to €909,990
- Short-term financial debts -€129,405
down €129,405 (-100.0%), from €129,405 to €0
- Profit (loss) carried forward -€79,341
down €79,341 (-6.2%), from -€1.3m to -€1.4m
- Debts after one year -€75,357
down €75,357 (-3.9%), from €1.9m to €1.9m
of which Financial debts: -€75,357
- Gross operating margin +€885,078
up €885,078 (+92.2%), from -€959,569 to -€74,491
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 | €5,542,329 | €5,439,189 | -€103,140 | -1.9% |
| Current assets | 29/58 | €5,542,329 | €5,439,189 | -€103,140 | -1.9% |
| Stocks and contracts in progress | 3 | €3,985,303 | €4,943,713 | +€958,410 | +24.0% |
| Stocks | 30/36 | €3,985,303 | €4,943,713 | +€958,410 | +24.0% |
| Amounts receivable within one year | 40/41 | €1,517,264 | €392,543 | -€1.1m | -74.1% |
| Trade receivables | 40 | €1,517,027 | €384,278 | -€1.1m | -74.7% |
| Other amounts receivable | 41 | €237 | €8,265 | +€8,028 | +3384.4% |
| Cash at bank and in hand | 54/58 | €39,761 | €102,934 | +€63,172 | +158.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,542,329 | €5,439,189 | -€103,140 | -1.9% |
| Equity | 10/15 | -€1,220,726 | -€1,300,067 | -€79,341 | -6.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,270,726 | -€1,350,067 | -€79,341 | -6.2% |
| Amounts payable | 17/49 | €6,763,055 | €6,739,256 | -€23,799 | -0.4% |
| Amounts payable after more than one year | 17 | €1,935,000 | €1,859,643 | -€75,357 | -3.9% |
| Financial debts | 170/4 | €467,000 | €391,643 | -€75,357 | -16.1% |
| Other amounts payable | 178/9 | €1,468,000 | €1,468,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,828,055 | €4,879,613 | +€51,558 | +1.1% |
| Financial debts | 43 | €129,405 | €0 | -€129,405 | -100.0% |
| Credit institutions | 430/8 | €129,405 | €0 | -€129,405 | -100.0% |
| Trade debts | 44 | €271,943 | €240,401 | -€31,543 | -11.6% |
| Suppliers | 440/4 | €271,943 | €240,401 | -€31,543 | -11.6% |
| Advances received on contracts in progress | 46 | €3,147,208 | €3,729,222 | +€582,014 | +18.5% |
| Taxes, remuneration and social security | 45 | €3,412 | €0 | -€3,412 | -100.0% |
| Taxes | 450/3 | €3,412 | €0 | -€3,412 | -100.0% |
| Other amounts payable | 47/48 | €1,276,087 | €909,990 | -€366,097 | -28.7% |
| Other operating charges | 640/8 | €1,179 | €998 | -€180 | -15.3% |
| Gross operating margin | 9900 | -€959,569 | -€74,491 | +€885,078 | +92.2% |
| Operating profit (loss) | 9901 | -€960,748 | -€75,490 | +€885,258 | +92.1% |
| Financial income | 75/76B | €0 | €25 | +€25 | +83266.7% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +83266.7% |
| Financial charges | 65/66B | €1,019 | €3,876 | +€2,857 | +280.2% |
| Recurring financial charges | 65 | €1,019 | €3,876 | +€2,857 | +280.2% |
| Profit (loss) for the period before taxes | 9903 | -€961,767 | -€79,341 | +€882,427 | +91.8% |
| Profit (loss) for the period | 9904 | -€961,767 | -€79,341 | +€882,427 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€961,767 | -€79,341 | +€882,427 | +91.8% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.