BEAU Enzo: 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 Enzo
Largest movements
- Tangible fixed assets -€32,679
down €32,679 (-21.6%), from €151,062 to €118,383
of which Furniture and vehicles: -€18,448
- Receivables within one year -€25,067
down €25,067 (-32.6%), from €76,808 to €51,741
of which Trade receivables: -€13,062
- Cash +€19,948
up €19,948 (+22.8%), from €87,395 to €107,343
mainly Net result for the year (+€34,337) and Depreciation (+€33,671)
- Debts after one year -€22,081
down €22,081 (-49.2%), from €44,838 to €22,757
- Current portion of long-term debt -€19,224
down €19,224 (-46.5%), from €41,305 to €22,081
- Reserves +€14,728
up €14,728 (+8.2%), from €179,454 to €194,182
of which Distributable reserves: +€14,728
- Tax, wage and social debts -€9,013
down €9,013 (-38.0%), from €23,700 to €14,687
of which Remuneration and social security: -€8,313
- Staff costs +€31,963
up €31,963 (+15.7%), from €204,169 to €236,132
- Gross operating margin +€23,728
up €23,728 (+8.0%), from €297,037 to €320,765
- Other operating charges -€5,896
down €5,896 (-89.2%), from €6,609 to €713
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 | €320,138 | €282,490 | -€37,647 | -11.8% |
| Fixed assets | 21/28 | €151,062 | €118,383 | -€32,679 | -21.6% |
| Tangible fixed assets | 22/27 | €151,062 | €118,383 | -€32,679 | -21.6% |
| Land and buildings | 22 | €67,986 | €60,884 | -€7,102 | -10.4% |
| Plant, machinery and equipment | 23 | €35,010 | €28,998 | -€6,012 | -17.2% |
| Furniture and vehicles | 24 | €30,885 | €12,437 | -€18,448 | -59.7% |
| Other tangible fixed assets | 26 | €17,181 | €16,064 | -€1,117 | -6.5% |
| Current assets | 29/58 | €169,076 | €164,108 | -€4,968 | -2.9% |
| Stocks and contracts in progress | 3 | €4,873 | €5,024 | +€151 | +3.1% |
| Stocks | 30/36 | €4,873 | €5,024 | +€151 | +3.1% |
| Amounts receivable within one year | 40/41 | €76,808 | €51,741 | -€25,067 | -32.6% |
| Trade receivables | 40 | €23,412 | €10,351 | -€13,062 | -55.8% |
| Other amounts receivable | 41 | €53,396 | €41,390 | -€12,005 | -22.5% |
| Cash at bank and in hand | 54/58 | €87,395 | €107,343 | +€19,948 | +22.8% |
| Total equity and liabilities | 10/49 | €320,138 | €282,490 | -€37,647 | -11.8% |
| Equity | 10/15 | €199,914 | €214,642 | +€14,728 | +7.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €179,454 | €194,182 | +€14,728 | +8.2% |
| Tax-exempt reserves | 132 | €16,700 | €16,700 | = | 0.0% |
| Distributable reserves | 133 | €162,754 | €177,482 | +€14,728 | +9.0% |
| Amounts payable | 17/49 | €120,223 | €67,848 | -€52,375 | -43.6% |
| Amounts payable after more than one year | 17 | €44,838 | €22,757 | -€22,081 | -49.2% |
| Financial debts | 170/4 | €44,838 | €22,757 | -€22,081 | -49.2% |
| Amounts payable within one year | 42/48 | €75,386 | €45,091 | -€30,294 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €41,305 | €22,081 | -€19,224 | -46.5% |
| Trade debts | 44 | €7,238 | €5,181 | -€2,057 | -28.4% |
| Suppliers | 440/4 | €7,238 | €5,181 | -€2,057 | -28.4% |
| Taxes, remuneration and social security | 45 | €23,700 | €14,687 | -€9,013 | -38.0% |
| Taxes | 450/3 | €8,090 | €7,390 | -€700 | -8.7% |
| Remuneration and social security | 454/9 | €15,610 | €7,297 | -€8,313 | -53.3% |
| Other amounts payable | 47/48 | €3,143 | €3,143 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €204,169 | €236,132 | +€31,963 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,626 | €33,671 | +€45 | +0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €192 | - | -€192 | |
| Other operating charges | 640/8 | €6,609 | €713 | -€5,896 | -89.2% |
| Gross operating margin | 9900 | €297,037 | €320,765 | +€23,728 | +8.0% |
| Operating profit (loss) | 9901 | €52,441 | €50,248 | -€2,192 | -4.2% |
| Financial income | 75/76B | €1,014 | €2,590 | +€1,576 | +156% |
| Recurring financial income | 75 | €1,014 | €2,590 | +€1,576 | +156% |
| Financial charges | 65/66B | €3,883 | €3,186 | -€698 | -18.0% |
| Recurring financial charges | 65 | €3,883 | €3,186 | -€698 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €49,571 | €49,652 | +€82 | +0.2% |
| Income taxes | 67/77 | €15,906 | €15,316 | -€590 | -3.7% |
| Profit (loss) for the period | 9904 | €33,665 | €34,337 | +€671 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,665 | €34,337 | +€671 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.