Beau Monde: 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 Monde
Largest movements
- Tangible fixed assets +€209,031
up €209,031 (+103%), from €202,086 to €411,117
of which Land and buildings: +€111,011
- Cash +€129,356
up €129,356 (+62.7%), from €206,251 to €335,608
mainly Debts after one year (+€142,067) and Net result for the year (+€127,484)
- Debts after one year +€142,067
up €142,067 (+244%), from €58,316 to €200,383
- Reserves +€127,484
up €127,484 (+57.8%), from €220,567 to €348,051
- Current portion of long-term debt +€35,469
up €35,469 (+140%), from €25,394 to €60,862
- Other debts +€20,855
up €20,855 (+154%), from €13,574 to €34,430
- Gross operating margin +€314,676
up €314,676 (+97.9%), from €321,361 to €636,037
- Staff costs +€157,367
up €157,367 (+266%), from €59,103 to €216,469
- Financial charges +€79,131
up €79,131 (+85.9%), from €92,107 to €171,238
- Depreciation +€21,701
up €21,701 (+71.7%), from €30,255 to €51,956
- Taxes +€21,232
up €21,232 (+49.0%), from €43,365 to €64,597
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 | €495,607 | €830,063 | +€334,456 | +67.5% |
| Fixed assets | 21/28 | €216,791 | €423,789 | +€206,998 | +95.5% |
| Tangible fixed assets | 22/27 | €202,086 | €411,117 | +€209,031 | +103% |
| Land and buildings | 22 | €91,707 | €202,719 | +€111,011 | +121% |
| Plant, machinery and equipment | 23 | €24,766 | €57,157 | +€32,390 | +131% |
| Furniture and vehicles | 24 | €85,612 | €145,491 | +€59,879 | +69.9% |
| Other tangible fixed assets | 26 | - | €5,750 | +€5,750 | |
| Financial fixed assets | 28 | €14,705 | €12,673 | -€2,032 | -13.8% |
| Current assets | 29/58 | €278,816 | €406,274 | +€127,458 | +45.7% |
| Stocks and contracts in progress | 3 | €50,498 | €50,498 | = | 0.0% |
| Stocks | 30/36 | €50,498 | €50,498 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,688 | €13,363 | -€1,325 | -9.0% |
| Trade receivables | 40 | - | €200 | +€200 | |
| Other amounts receivable | 41 | €14,688 | €13,163 | -€1,525 | -10.4% |
| Cash at bank and in hand | 54/58 | €206,251 | €335,608 | +€129,356 | +62.7% |
| Deferred charges and accrued income | 490/1 | €7,380 | €6,806 | -€574 | -7.8% |
| Total equity and liabilities | 10/49 | €495,607 | €830,063 | +€334,456 | +67.5% |
| Equity | 10/15 | €254,803 | €382,287 | +€127,484 | +50.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €220,567 | €348,051 | +€127,484 | +57.8% |
| Distributable reserves | 133 | €220,567 | €348,051 | +€127,484 | +57.8% |
| Profit (loss) carried forward | 14 | €29,236 | €29,236 | = | 0.0% |
| Amounts payable | 17/49 | €240,804 | €447,776 | +€206,971 | +86.0% |
| Amounts payable after more than one year | 17 | €58,316 | €200,383 | +€142,067 | +244% |
| Financial debts | 170/4 | €58,316 | €200,383 | +€142,067 | +244% |
| Amounts payable within one year | 42/48 | €182,489 | €247,393 | +€64,904 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €25,394 | €60,862 | +€35,469 | +140% |
| Financial debts | 43 | €3,836 | €9,680 | +€5,845 | +152% |
| Credit institutions | 430/8 | €3,836 | €9,680 | +€5,845 | +152% |
| Trade debts | 44 | €91,134 | €91,023 | -€110 | -0.1% |
| Suppliers | 440/4 | €91,134 | €91,023 | -€110 | -0.1% |
| Taxes, remuneration and social security | 45 | €48,552 | €51,398 | +€2,847 | +5.9% |
| Taxes | 450/3 | €28,351 | €4,485 | -€23,865 | -84.2% |
| Remuneration and social security | 454/9 | €20,201 | €46,913 | +€26,712 | +132% |
| Other amounts payable | 47/48 | €13,574 | €34,430 | +€20,855 | +154% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €59,103 | €216,469 | +€157,367 | +266% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,255 | €51,956 | +€21,701 | +71.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,087 | €0 | -€5,087 | -100% |
| Other operating charges | 640/8 | €1,944 | €4,448 | +€2,504 | +129% |
| Non-recurring operating charges | 66A | €53 | €247 | +€194 | +366% |
| Gross operating margin | 9900 | €321,361 | €636,037 | +€314,676 | +97.9% |
| Operating profit (loss) | 9901 | €224,921 | €362,917 | +€137,997 | +61.4% |
| Financial income | 75/76B | €50 | €402 | +€352 | +702% |
| Recurring financial income | 75 | €50 | €402 | +€352 | +702% |
| Financial charges | 65/66B | €92,107 | €171,238 | +€79,131 | +85.9% |
| Recurring financial charges | 65 | €92,107 | €171,238 | +€79,131 | +85.9% |
| Profit (loss) for the period before taxes | 9903 | €132,864 | €192,081 | +€59,218 | +44.6% |
| Income taxes | 67/77 | €43,365 | €64,597 | +€21,232 | +49.0% |
| Profit (loss) for the period | 9904 | €89,499 | €127,484 | +€37,985 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,499 | €127,484 | +€37,985 | +42.4% |
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 28 October 2026 via checked.be.