BEAU DECO: 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 DECO
Largest movements
- Tangible fixed assets -€8,821
down €8,821 (-69.9%), from €12,615 to €3,794
of which Furniture and vehicles: -€5,377
- Stocks and contracts +€4,389
up €4,389 (+1.6%), from €281,246 to €285,635
- Cash -€3,301
down €3,301 (-36.1%), from €9,139 to €5,838
mainly Net result for the year (-€19,908) and Tax, wage and social debts (-€7,579)
- Profit (loss) carried forward -€19,908
down €19,908 (-117%), from -€16,989 to -€36,897
- Trade debts +€10,812
up €10,812 (+41.9%), from €25,813 to €36,625
- Other debts +€10,393
up €10,393 (+1,068%), from €973 to €11,366
- Tax, wage and social debts -€7,579
down €7,579 (-46.3%), from €16,373 to €8,794
- Accrued charges and deferred income +€3,573
up €3,573 (+493%), from €725 to €4,298
- Gross operating margin +€23,313
up €23,313, from -€4,271 to €19,042
- Depreciation -€6,049
down €6,049 (-38.3%), from €15,811 to €9,761
- Financial charges -€3,973
down €3,973 (-12.8%), from €31,047 to €27,073
- Other operating charges -€3,563
down €3,563 (-64.2%), from €5,552 to €1,990
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 | €306,831 | €299,691 | -€7,140 | -2.3% |
| Fixed assets | 21/28 | €12,755 | €3,794 | -€8,961 | -70.3% |
| Intangible fixed assets | 21 | €140 | €0 | -€140 | -100% |
| Tangible fixed assets | 22/27 | €12,615 | €3,794 | -€8,821 | -69.9% |
| Plant, machinery and equipment | 23 | €127 | €0 | -€127 | -100% |
| Furniture and vehicles | 24 | €8,438 | €3,061 | -€5,377 | -63.7% |
| Other tangible fixed assets | 26 | €4,050 | €733 | -€3,317 | -81.9% |
| Current assets | 29/58 | €294,076 | €295,897 | +€1,821 | +0.6% |
| Stocks and contracts in progress | 3 | €281,246 | €285,635 | +€4,389 | +1.6% |
| Stocks | 30/36 | €281,246 | €285,635 | +€4,389 | +1.6% |
| Amounts receivable within one year | 40/41 | €308 | €817 | +€509 | +165% |
| Other amounts receivable | 41 | €308 | €817 | +€509 | +165% |
| Cash at bank and in hand | 54/58 | €9,139 | €5,838 | -€3,301 | -36.1% |
| Deferred charges and accrued income | 490/1 | €3,382 | €3,607 | +€224 | +6.6% |
| Total equity and liabilities | 10/49 | €306,831 | €299,691 | -€7,140 | -2.3% |
| Equity | 10/15 | -€13,989 | -€33,897 | -€19,908 | -142% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€16,989 | -€36,897 | -€19,908 | -117% |
| Amounts payable | 17/49 | €320,820 | €333,588 | +€12,768 | +4.0% |
| Amounts payable after more than one year | 17 | €75,858 | €76,271 | +€412 | +0.5% |
| Financial debts | 170/4 | €50,858 | €21,271 | -€29,588 | -58.2% |
| Other amounts payable | 178/9 | €25,000 | €55,000 | +€30,000 | +120% |
| Amounts payable within one year | 42/48 | €244,236 | €253,019 | +€8,783 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €32,611 | €29,588 | -€3,023 | -9.3% |
| Financial debts | 43 | €168,466 | €166,647 | -€1,819 | -1.1% |
| Credit institutions | 430/8 | €168,466 | €166,647 | -€1,819 | -1.1% |
| Trade debts | 44 | €25,813 | €36,625 | +€10,812 | +41.9% |
| Suppliers | 440/4 | €25,813 | €36,625 | +€10,812 | +41.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,373 | €8,794 | -€7,579 | -46.3% |
| Taxes | 450/3 | €16,373 | €8,794 | -€7,579 | -46.3% |
| Other amounts payable | 47/48 | €973 | €11,366 | +€10,393 | +1,068% |
| Accrued charges and deferred income | 492/3 | €725 | €4,298 | +€3,573 | +493% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,811 | €9,761 | -€6,049 | -38.3% |
| Other operating charges | 640/8 | €5,552 | €1,990 | -€3,563 | -64.2% |
| Gross operating margin | 9900 | -€4,271 | €19,042 | +€23,313 | |
| Operating profit (loss) | 9901 | -€25,634 | €7,291 | +€32,925 | |
| Financial income | 75/76B | €19 | €147 | +€129 | +682% |
| Recurring financial income | 75 | €19 | €147 | +€129 | +682% |
| Financial charges | 65/66B | €31,047 | €27,073 | -€3,973 | -12.8% |
| Recurring financial charges | 65 | €31,047 | €27,073 | -€3,973 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,662 | -€19,635 | +€37,027 | +65.3% |
| Income taxes | 67/77 | €273 | €273 | +€0 | +0.2% |
| Profit (loss) for the period | 9904 | -€56,935 | -€19,908 | +€37,026 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,935 | -€19,908 | +€37,026 | +65.0% |
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.