Beau-Dak: 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-Dak
Largest movements
- Tangible fixed assets +€49,430
up €49,430 (+118%), from €42,051 to €91,481
of which Leasing and similar rights: +€53,213
- Cash +€27,651
up €27,651 (+511%), from €5,408 to €33,059
mainly Debts after one year (+€47,828) and Trade debts (+€25,674)
- Receivables within one year +€8,049
up €8,049 (+61.8%), from €13,028 to €21,077
of which Other amounts receivable: +€6,371
- Deferred charges and accrued income +€2,396
up €2,396 (+1,725%), from €139 to €2,535
- Debts after one year +€47,828
up €47,828 (+230%), from €20,800 to €68,629
- Trade debts +€25,674
up €25,674 (+466%), from €5,515 to €31,189
- Current portion of long-term debt +€10,453
up €10,453 (+87.4%), from €11,960 to €22,413
- Other debts +€2,935
up €2,935 (+187%), from €1,569 to €4,504
- Other operating charges +€3,812
up €3,812 (+470%), from €810 to €4,622
- Depreciation +€3,316
up €3,316 (+23.7%), from €13,976 to €17,292
- Taxes -€800
down €800 (-64.0%), from €1,250 to €450
- Financial income -€415
down €415 (-100%), from €415 to €0
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 | €60,863 | €148,389 | +€87,526 | +144% |
| Fixed assets | 21/28 | €42,288 | €91,718 | +€49,430 | +117% |
| Tangible fixed assets | 22/27 | €42,051 | €91,481 | +€49,430 | +118% |
| Plant, machinery and equipment | 23 | €3,732 | €2,064 | -€1,668 | -44.7% |
| Furniture and vehicles | 24 | €6,120 | €4,005 | -€2,115 | -34.6% |
| Leasing and similar rights | 25 | €32,198 | €85,412 | +€53,213 | +165% |
| Financial fixed assets | 28 | €237 | €237 | = | 0.0% |
| Current assets | 29/58 | €18,575 | €56,671 | +€38,096 | +205% |
| Amounts receivable within one year | 40/41 | €13,028 | €21,077 | +€8,049 | +61.8% |
| Trade receivables | 40 | €11,978 | €13,656 | +€1,678 | +14.0% |
| Other amounts receivable | 41 | €1,050 | €7,421 | +€6,371 | +607% |
| Cash at bank and in hand | 54/58 | €5,408 | €33,059 | +€27,651 | +511% |
| Deferred charges and accrued income | 490/1 | €139 | €2,535 | +€2,396 | +1,725% |
| Total equity and liabilities | 10/49 | €60,863 | €148,389 | +€87,526 | +144% |
| Equity | 10/15 | €20,749 | €21,134 | +€385 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,749 | €16,134 | +€385 | +2.4% |
| Distributable reserves | 133 | €15,749 | €16,134 | +€385 | +2.4% |
| Amounts payable | 17/49 | €40,114 | €127,255 | +€87,141 | +217% |
| Amounts payable after more than one year | 17 | €20,800 | €68,629 | +€47,828 | +230% |
| Financial debts | 170/4 | €20,800 | €68,629 | +€47,828 | +230% |
| Amounts payable within one year | 42/48 | €19,314 | €58,626 | +€39,312 | +204% |
| Current portion of amounts payable after more than one year | 42 | €11,960 | €22,413 | +€10,453 | +87.4% |
| Trade debts | 44 | €5,515 | €31,189 | +€25,674 | +466% |
| Suppliers | 440/4 | €5,515 | €31,189 | +€25,674 | +466% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €270 | €520 | +€250 | +92.7% |
| Taxes | 450/3 | €270 | €520 | +€250 | +92.7% |
| Other amounts payable | 47/48 | €1,569 | €4,504 | +€2,935 | +187% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,976 | €17,292 | +€3,316 | +23.7% |
| Other operating charges | 640/8 | €810 | €4,622 | +€3,812 | +470% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,353 | €24,538 | +€185 | +0.8% |
| Operating profit (loss) | 9901 | €9,567 | €2,625 | -€6,942 | -72.6% |
| Financial income | 75/76B | €415 | €0 | -€415 | -100% |
| Recurring financial income | 75 | €415 | €0 | -€415 | -100% |
| Financial charges | 65/66B | €1,597 | €1,789 | +€192 | +12.0% |
| Recurring financial charges | 65 | €1,597 | €1,789 | +€192 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €8,384 | €835 | -€7,549 | -90.0% |
| Income taxes | 67/77 | €1,250 | €450 | -€800 | -64.0% |
| Profit (loss) for the period | 9904 | €7,134 | €385 | -€6,749 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,134 | €385 | -€6,749 | -94.6% |
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 19 October 2026 via checked.be.