BEAU M BEACH: 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 M BEACH
Largest movements
- Tangible fixed assets -€15,739
down €15,739 (-3.6%), from €435,320 to €419,581
of which Land and buildings: -€8,635
- Cash -€11,207
down €11,207 (-100.0%), from €11,209 to €2
mainly Trade debts (-€40,438) and Debts after one year (-€24,104)
- Intangible fixed assets -€5,000
down €5,000 (-40.8%), from €12,248 to €7,248
- Trade debts -€40,438
down €40,438 (-92.9%), from €43,509 to €3,071
- Debts after one year -€24,104
down €24,104 (-7.8%), from €310,772 to €286,668
of which Financial debts: -€24,104
- Other debts +€21,611
up €21,611 (+43.6%), from €49,540 to €71,151
- Profit (loss) carried forward +€8,467
up €8,467, from -€7,992 to €475
- Gross operating margin +€4,802
up €4,802 (+13.9%), from €34,552 to €39,354
- Other operating charges +€1,471
up €1,471 (+29.1%), from €5,056 to €6,527
- Taxes +€433
new in 2025: €433
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 | €459,694 | €429,902 | -€29,792 | -6.5% |
| Fixed assets | 21/28 | €447,567 | €426,829 | -€20,738 | -4.6% |
| Intangible fixed assets | 21 | €12,248 | €7,248 | -€5,000 | -40.8% |
| Tangible fixed assets | 22/27 | €435,320 | €419,581 | -€15,739 | -3.6% |
| Land and buildings | 22 | €417,977 | €409,342 | -€8,635 | -2.1% |
| Plant, machinery and equipment | 23 | €17,343 | €10,239 | -€7,104 | -41.0% |
| Current assets | 29/58 | €12,127 | €3,073 | -€9,054 | -74.7% |
| Amounts receivable within one year | 40/41 | - | €3,071 | +€3,071 | |
| Trade receivables | 40 | - | €3,071 | +€3,071 | |
| Cash at bank and in hand | 54/58 | €11,209 | €2 | -€11,207 | -100.0% |
| Deferred charges and accrued income | 490/1 | €918 | - | -€918 | |
| Total equity and liabilities | 10/49 | €459,694 | €429,902 | -€29,792 | -6.5% |
| Equity | 10/15 | €32,008 | €40,475 | +€8,467 | +26.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,992 | €475 | +€8,467 | |
| Amounts payable | 17/49 | €427,686 | €389,427 | -€38,259 | -8.9% |
| Amounts payable after more than one year | 17 | €310,772 | €286,668 | -€24,104 | -7.8% |
| Financial debts | 170/4 | €294,429 | €270,325 | -€24,104 | -8.2% |
| Other amounts payable | 178/9 | €16,343 | €16,343 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €116,914 | €98,759 | -€18,155 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €23,865 | €24,104 | +€239 | +1.0% |
| Trade debts | 44 | €43,509 | €3,071 | -€40,438 | -92.9% |
| Suppliers | 440/4 | €43,509 | €3,071 | -€40,438 | -92.9% |
| Taxes, remuneration and social security | 45 | - | €433 | +€433 | |
| Taxes | 450/3 | - | €433 | +€433 | |
| Other amounts payable | 47/48 | €49,540 | €71,151 | +€21,611 | +43.6% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,739 | €20,739 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,056 | €6,527 | +€1,471 | +29.1% |
| Gross operating margin | 9900 | €34,552 | €39,354 | +€4,802 | +13.9% |
| Operating profit (loss) | 9901 | €8,757 | €12,088 | +€3,331 | +38.0% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €3,372 | €3,188 | -€184 | -5.5% |
| Recurring financial charges | 65 | €3,372 | €3,188 | -€184 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €5,400 | €8,900 | +€3,500 | +64.8% |
| Income taxes | 67/77 | - | €433 | +€433 | |
| Profit (loss) for the period | 9904 | €5,400 | €8,467 | +€3,067 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,400 | €8,467 | +€3,067 | +56.8% |
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 21 October 2026 via checked.be.