BEAU-NET: what changed
Two fiscal 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-NET
Largest movements
- Receivables within one year +€6,947
up €6,947 (+227.7%), from €3,050 to €9,997
- Tangible fixed assets +€1,935
up €1,935 (+11.6%), from €16,662 to €18,597
of which Furniture and vehicles: +€2,135
- Cash -€1,845
down €1,845 (-4.1%), from €44,980 to €43,135
mainly Investment in fixed assets (net) (-€10,225) and Receivables within one year (-€6,947)
- Tax, wage and social debts +€7,413
up €7,413 (+64.2%), from €11,547 to €18,960
of which Remuneration and social security: +€7,548
- Other debts +€6,500
new in 2025: €6,500
- Trade debts -€3,932
down €3,932 (-54.0%), from €7,277 to €3,344
- Profit (loss) carried forward -€2,942
down €2,942 (-10.0%), from €29,388 to €26,447
- Staff costs +€31,868
up €31,868 (+241.8%), from €13,180 to €45,049
- Gross operating margin +€31,612
up €31,612 (+158.0%), from €20,014 to €51,625
- Purchases and services -€26,488
down €26,488 (-15.4%), from €172,113 to €145,625
- Turnover +€5,124
up €5,124 (+2.7%), from €192,127 to €197,250
- Depreciation +€2,046
up €2,046 (+32.8%), from €6,244 to €8,289
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.
Cash bridge derived
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 | €68,757 | €75,796 | +€7,039 | +10.2% |
| Fixed assets | 21/28 | €19,189 | €21,125 | +€1,935 | +10.1% |
| Tangible fixed assets | 22/27 | €16,662 | €18,597 | +€1,935 | +11.6% |
| Plant, machinery and equipment | 23 | €598 | €399 | -€199 | -33.3% |
| Furniture and vehicles | 24 | €16,064 | €18,199 | +€2,135 | +13.3% |
| Financial fixed assets | 28 | €2,527 | €2,527 | = | 0.0% |
| Current assets | 29/58 | €49,567 | €54,671 | +€5,104 | +10.3% |
| Amounts receivable within one year | 40/41 | €3,050 | €9,997 | +€6,947 | +227.7% |
| Trade receivables | 40 | €3,050 | €9,997 | +€6,947 | +227.7% |
| Cash at bank and in hand | 54/58 | €44,980 | €43,135 | -€1,845 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,537 | €1,539 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €68,757 | €75,796 | +€7,039 | +10.2% |
| Equity | 10/15 | €49,933 | €46,992 | -€2,942 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,945 | €1,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,945 | €1,945 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,945 | €1,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,388 | €26,447 | -€2,942 | -10.0% |
| Amounts payable | 17/49 | €18,824 | €28,804 | +€9,981 | +53.0% |
| Amounts payable within one year | 42/48 | €18,824 | €28,804 | +€9,981 | +53.0% |
| Trade debts | 44 | €7,277 | €3,344 | -€3,932 | -54.0% |
| Suppliers | 440/4 | €7,277 | €3,344 | -€3,932 | -54.0% |
| Taxes, remuneration and social security | 45 | €11,547 | €18,960 | +€7,413 | +64.2% |
| Taxes | 450/3 | €5,617 | €5,482 | -€135 | -2.4% |
| Remuneration and social security | 454/9 | €5,930 | €13,479 | +€7,548 | +127.3% |
| Other amounts payable | 47/48 | - | €6,500 | +€6,500 | |
| Turnover | 70 | €192,127 | €197,250 | +€5,124 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €172,113 | €145,625 | -€26,488 | -15.4% |
| Remuneration, social security and pensions | 62 | €13,180 | €45,049 | +€31,868 | +241.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €8,289 | +€2,046 | +32.8% |
| Non-recurring operating charges | 66A | €3,423 | €1,130 | -€2,293 | -67.0% |
| Gross operating margin | 9900 | €20,014 | €51,625 | +€31,612 | +158.0% |
| Operating profit (loss) | 9901 | -€2,834 | -€2,842 | -€9 | -0.3% |
| Financial income | 75/76B | €65 | €140 | +€74 | +113.7% |
| Recurring financial income | 75 | €65 | €140 | +€74 | +113.7% |
| Financial charges | 65/66B | €107 | €239 | +€132 | +123.2% |
| Recurring financial charges | 65 | €107 | €239 | +€132 | +123.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,875 | -€2,942 | -€66 | -2.3% |
| Transfer to deferred taxes | 680 | €4,494 | - | -€4,494 | |
| Profit (loss) for the period | 9904 | -€7,370 | -€2,942 | +€4,428 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,370 | -€2,942 | +€4,428 | +60.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.