BEAU SI BELLE: what changed
BEAU SI BELLE
Largest movements
- Tangible fixed assets -€44,595
down €44,595 (-11.4%), from €390,004 to €345,409
of which Land and buildings: -€43,219
- Cash +€33,705
up €33,705 (+264%), from €12,783 to €46,488
mainly Depreciation (+€45,991) and Net result for the year (+€37,299)
- Financial fixed assets -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year -€17,395
down €17,395 (-29.1%), from €59,852 to €42,456
of which Trade receivables: -€15,324
- Trade debts -€67,878
down €67,878 (-66.4%), from €102,187 to €34,309
- Other debts +€30,648
up €30,648 (+176%), from €17,422 to €48,070
- Debts after one year -€19,645
down €19,645 (-10.5%), from €187,303 to €167,657
- Reserves +€7,299
up €7,299 (+5.8%), from €126,525 to €133,824
- Gross operating margin +€32,293
up €32,293 (+52.2%), from €61,882 to €94,175
- Depreciation -€2,623
down €2,623 (-5.4%), from €48,614 to €45,991
- Taxes +€1,763
up €1,763 (+132%), from €1,332 to €3,094
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,553 | €437,852 | -€46,701 | -9.6% |
| Fixed assets | 21/28 | €410,004 | €345,409 | -€64,595 | -15.8% |
| Tangible fixed assets | 22/27 | €390,004 | €345,409 | -€44,595 | -11.4% |
| Land and buildings | 22 | €376,064 | €332,845 | -€43,219 | -11.5% |
| Plant, machinery and equipment | 23 | - | €1,370 | +€1,370 | |
| Furniture and vehicles | 24 | €2,449 | €1,263 | -€1,186 | -48.4% |
| Other tangible fixed assets | 26 | €11,492 | €9,931 | -€1,561 | -13.6% |
| Financial fixed assets | 28 | €20,000 | - | -€20,000 | |
| Current assets | 29/58 | €74,549 | €92,444 | +€17,894 | +24.0% |
| Amounts receivable within one year | 40/41 | €59,852 | €42,456 | -€17,395 | -29.1% |
| Trade receivables | 40 | €57,780 | €42,456 | -€15,324 | -26.5% |
| Other amounts receivable | 41 | €2,071 | - | -€2,071 | |
| Cash at bank and in hand | 54/58 | €12,783 | €46,488 | +€33,705 | +264% |
| Deferred charges and accrued income | 490/1 | €1,915 | €3,499 | +€1,584 | +82.7% |
| Total equity and liabilities | 10/49 | €484,553 | €437,852 | -€46,701 | -9.6% |
| Equity | 10/15 | €146,525 | €153,824 | +€7,299 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €126,525 | €133,824 | +€7,299 | +5.8% |
| Distributable reserves | 133 | €126,525 | €133,824 | +€7,299 | +5.8% |
| Amounts payable | 17/49 | €338,029 | €284,029 | -€54,000 | -16.0% |
| Amounts payable after more than one year | 17 | €187,303 | €167,657 | -€19,645 | -10.5% |
| Financial debts | 170/4 | €187,303 | €167,657 | -€19,645 | -10.5% |
| Amounts payable within one year | 42/48 | €148,136 | €113,387 | -€34,749 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €20,916 | €21,268 | +€352 | +1.7% |
| Trade debts | 44 | €102,187 | €34,309 | -€67,878 | -66.4% |
| Suppliers | 440/4 | €102,187 | €34,309 | -€67,878 | -66.4% |
| Advances received on contracts in progress | 46 | €4,420 | €4,420 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,191 | €5,320 | +€2,129 | +66.7% |
| Taxes | 450/3 | €3,191 | €5,320 | +€2,129 | +66.7% |
| Other amounts payable | 47/48 | €17,422 | €48,070 | +€30,648 | +176% |
| Accrued charges and deferred income | 492/3 | €2,590 | €2,984 | +€394 | +15.2% |
| Non-recurring operating income | 76A | €12,890 | - | -€12,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,614 | €45,991 | -€2,623 | -5.4% |
| Other operating charges | 640/8 | €4,353 | €3,855 | -€498 | -11.4% |
| Gross operating margin | 9900 | €61,882 | €94,175 | +€32,293 | +52.2% |
| Operating profit (loss) | 9901 | €8,916 | €44,330 | +€35,414 | +397% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,993 | €3,937 | -€56 | -1.4% |
| Recurring financial charges | 65 | €3,993 | €3,937 | -€56 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €4,923 | €40,393 | +€35,470 | +721% |
| Income taxes | 67/77 | €1,332 | €3,094 | +€1,763 | +132% |
| Profit (loss) for the period | 9904 | €3,591 | €37,299 | +€33,708 | +939% |
| Profit (loss) for the period to be appropriated | 9905 | €3,591 | €37,299 | +€33,708 | +939% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.