BEAU-DELI: 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-DELI
Largest movements
- Tangible fixed assets -€27,303
down €27,303 (-9.5%), from €287,446 to €260,143
of which Other tangible fixed assets: -€24,742
- Receivables within one year -€23,638
down €23,638 (-91.5%), from €25,830 to €2,192
of which Other amounts receivable: -€23,587
- Cash +€7,880
up €7,880 (+83.7%), from €9,416 to €17,296
mainly Depreciation (+€27,303) and Receivables within one year (+€23,638)
- Debts after one year -€46,622
down €46,622 (-17.6%), from €264,855 to €218,233
- Profit (loss) carried forward -€22,694
down €22,694 (-159%), from -€14,268 to -€36,961
- Other debts +€11,854
new in 2025: €11,854
- Trade debts +€8,902
up €8,902 (+64.6%), from €13,781 to €22,683
- Current portion of long-term debt +€4,285
up €4,285 (+12.4%), from €34,694 to €38,979
- Gross operating margin -€22,589
down €22,589 (-38.6%), from €58,490 to €35,901
- Staff costs +€18,462
up €18,462 (+386%), from €4,783 to €23,246
- Financial charges -€2,140
down €2,140 (-26.0%), from €8,224 to €6,084
- Taxes -€1,612
down €1,612 (-91.8%), from €1,757 to €145
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 | €329,847 | €287,571 | -€42,276 | -12.8% |
| Fixed assets | 21/28 | €287,446 | €260,143 | -€27,303 | -9.5% |
| Tangible fixed assets | 22/27 | €287,446 | €260,143 | -€27,303 | -9.5% |
| Furniture and vehicles | 24 | €2,561 | - | -€2,561 | |
| Other tangible fixed assets | 26 | €284,885 | €260,143 | -€24,742 | -8.7% |
| Current assets | 29/58 | €42,401 | €27,428 | -€14,973 | -35.3% |
| Stocks and contracts in progress | 3 | €7,155 | €7,940 | +€785 | +11.0% |
| Stocks | 30/36 | €7,155 | €7,940 | +€785 | +11.0% |
| Amounts receivable within one year | 40/41 | €25,830 | €2,192 | -€23,638 | -91.5% |
| Trade receivables | 40 | €975 | €924 | -€51 | -5.2% |
| Other amounts receivable | 41 | €24,856 | €1,269 | -€23,587 | -94.9% |
| Cash at bank and in hand | 54/58 | €9,416 | €17,296 | +€7,880 | +83.7% |
| Total equity and liabilities | 10/49 | €329,847 | €287,571 | -€42,276 | -12.8% |
| Equity | 10/15 | €14,760 | -€7,934 | -€22,694 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,428 | €10,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,568 | €8,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,268 | -€36,961 | -€22,694 | -159% |
| Amounts payable | 17/49 | €315,088 | €295,505 | -€19,582 | -6.2% |
| Amounts payable after more than one year | 17 | €264,855 | €218,233 | -€46,622 | -17.6% |
| Financial debts | 170/4 | €264,855 | €218,233 | -€46,622 | -17.6% |
| Amounts payable within one year | 42/48 | €50,233 | €77,272 | +€27,039 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €34,694 | €38,979 | +€4,285 | +12.4% |
| Trade debts | 44 | €13,781 | €22,683 | +€8,902 | +64.6% |
| Suppliers | 440/4 | €13,781 | €22,683 | +€8,902 | +64.6% |
| Taxes, remuneration and social security | 45 | €1,757 | €3,755 | +€1,998 | +114% |
| Taxes | 450/3 | €1,757 | €2,146 | +€389 | +22.1% |
| Remuneration and social security | 454/9 | - | €1,609 | +€1,609 | |
| Other amounts payable | 47/48 | - | €11,854 | +€11,854 | |
| Remuneration, social security and pensions | 62 | €4,783 | €23,246 | +€18,462 | +386% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,609 | €27,303 | -€306 | -1.1% |
| Other operating charges | 640/8 | €1,887 | €1,899 | +€12 | +0.6% |
| Gross operating margin | 9900 | €58,490 | €35,901 | -€22,589 | -38.6% |
| Operating profit (loss) | 9901 | €24,211 | -€16,546 | -€40,757 | |
| Financial income | 75/76B | €443 | €81 | -€362 | -81.6% |
| Recurring financial income | 75 | €443 | €81 | -€362 | -81.6% |
| Financial charges | 65/66B | €8,224 | €6,084 | -€2,140 | -26.0% |
| Recurring financial charges | 65 | €8,224 | €6,084 | -€2,140 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €16,430 | -€22,549 | -€38,979 | |
| Income taxes | 67/77 | €1,757 | €145 | -€1,612 | -91.8% |
| Profit (loss) for the period | 9904 | €14,673 | -€22,694 | -€37,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,673 | -€22,694 | -€37,366 |
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.