Beau Rivage: 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 Rivage
Largest movements
- Receivables within one year +€97,460
up €97,460 (+66.6%), from €146,240 to €243,700
of which Other amounts receivable: +€82,042
- Cash +€57,704
up €57,704 (+14,729%), from €392 to €58,095
mainly Other debts (+€132,851) and Depreciation (+€69,911)
- Tangible fixed assets -€46,321
down €46,321 (-6.9%), from €667,296 to €620,974
of which Land and buildings: -€46,190
- Financial fixed assets +€9,520
up €9,520 (+1,904%), from €500 to €10,020
- Other debts +€132,851
up €132,851 (+39.5%), from €336,072 to €468,923
- Debts after one year +€35,113
up €35,113 (+11.7%), from €300,429 to €335,542
- Profit (loss) carried forward -€27,331
down €27,331 (-62.0%), from €44,108 to €16,776
- Trade debts -€27,019
down €27,019 (-27.6%), from €97,891 to €70,872
- Gross operating margin -€77,859
down €77,859 (-52.0%), from €149,749 to €71,890
- Depreciation -€24,152
down €24,152 (-25.7%), from €94,063 to €69,911
- Taxes -€5,147
down €5,147 (-100%), from €5,147 to €0
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 | €814,427 | €933,708 | +€119,281 | +14.6% |
| Fixed assets | 21/28 | €667,796 | €630,994 | -€36,801 | -5.5% |
| Tangible fixed assets | 22/27 | €667,296 | €620,974 | -€46,321 | -6.9% |
| Land and buildings | 22 | €618,830 | €572,640 | -€46,190 | -7.5% |
| Plant, machinery and equipment | 23 | €33,172 | €38,187 | +€5,015 | +15.1% |
| Furniture and vehicles | 24 | €15,294 | €10,147 | -€5,146 | -33.7% |
| Financial fixed assets | 28 | €500 | €10,020 | +€9,520 | +1,904% |
| Current assets | 29/58 | €146,632 | €302,714 | +€156,082 | +106% |
| Amounts receivable within one year | 40/41 | €146,240 | €243,700 | +€97,460 | +66.6% |
| Trade receivables | 40 | - | €15,418 | +€15,418 | |
| Other amounts receivable | 41 | €146,240 | €228,282 | +€82,042 | +56.1% |
| Cash at bank and in hand | 54/58 | €392 | €58,095 | +€57,704 | +14,729% |
| Deferred charges and accrued income | 490/1 | - | €919 | +€919 | |
| Total equity and liabilities | 10/49 | €814,427 | €933,708 | +€119,281 | +14.6% |
| Equity | 10/15 | €45,108 | €17,776 | -€27,331 | -60.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,108 | €16,776 | -€27,331 | -62.0% |
| Amounts payable | 17/49 | €769,320 | €915,932 | +€146,612 | +19.1% |
| Amounts payable after more than one year | 17 | €300,429 | €335,542 | +€35,113 | +11.7% |
| Financial debts | 170/4 | €300,429 | €335,542 | +€35,113 | +11.7% |
| Amounts payable within one year | 42/48 | €468,506 | €580,003 | +€111,497 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €29,398 | €38,499 | +€9,101 | +31.0% |
| Trade debts | 44 | €97,891 | €70,872 | -€27,019 | -27.6% |
| Suppliers | 440/4 | €97,891 | €70,872 | -€27,019 | -27.6% |
| Taxes, remuneration and social security | 45 | €5,147 | €1,709 | -€3,437 | -66.8% |
| Taxes | 450/3 | €5,147 | €1,709 | -€3,437 | -66.8% |
| Other amounts payable | 47/48 | €336,072 | €468,923 | +€132,851 | +39.5% |
| Accrued charges and deferred income | 492/3 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,063 | €69,911 | -€24,152 | -25.7% |
| Other operating charges | 640/8 | €18,881 | €18,179 | -€702 | -3.7% |
| Gross operating margin | 9900 | €149,749 | €71,890 | -€77,859 | -52.0% |
| Operating profit (loss) | 9901 | €36,804 | -€16,201 | -€53,005 | |
| Financial income | 75/76B | €91 | €0 | -€91 | -100% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100% |
| Financial charges | 65/66B | €11,410 | €11,130 | -€280 | -2.5% |
| Recurring financial charges | 65 | €11,410 | €11,130 | -€280 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €25,485 | -€27,331 | -€52,816 | |
| Income taxes | 67/77 | €5,147 | €0 | -€5,147 | -100% |
| Profit (loss) for the period | 9904 | €20,339 | -€27,331 | -€47,670 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,339 | -€27,331 | -€47,670 |
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 16 October 2026 via checked.be.