Beau Style: 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 Style
Largest movements
- Tangible fixed assets -€15,477
down €15,477 (-16.8%), from €92,037 to €76,560
of which Plant, machinery and equipment: -€9,771
- Stocks and contracts -€13,876
down €13,876 (-35.7%), from €38,859 to €24,983
- Receivables within one year -€3,485
down €3,485 (-62.7%), from €5,562 to €2,077
of which Other amounts receivable: -€4,075
- Cash -€3,180
down €3,180 (-8.8%), from €36,128 to €32,947
mainly Other debts (-€38,175) and Trade debts (-€18,275)
- Other debts -€38,175
down €38,175 (-70.8%), from €53,957 to €15,782
- Reserves +€24,437
up €24,437 (+40.1%), from €60,969 to €85,405
- Trade debts -€18,275
down €18,275 (-95.4%), from €19,159 to €884
- Tax, wage and social debts -€4,528
down €4,528 (-40.4%), from €11,211 to €6,684
- Depreciation +€5,407
up €5,407 (+40.1%), from €13,470 to €18,877
- Staff costs -€4,592
down €4,592 (-80.1%), from €5,731 to €1,139
- Gross operating margin -€4,007
down €4,007 (-6.2%), from €64,832 to €60,825
- Financial charges -€1,716
down €1,716 (-35.3%), from €4,861 to €3,145
- Taxes -€925
down €925 (-8.7%), from €10,661 to €9,735
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 | €175,296 | €138,755 | -€36,541 | -20.8% |
| Fixed assets | 21/28 | €92,037 | €76,560 | -€15,477 | -16.8% |
| Tangible fixed assets | 22/27 | €92,037 | €76,560 | -€15,477 | -16.8% |
| Land and buildings | 22 | €42,855 | €38,067 | -€4,788 | -11.2% |
| Plant, machinery and equipment | 23 | €46,954 | €37,183 | -€9,771 | -20.8% |
| Furniture and vehicles | 24 | €2,229 | €1,311 | -€918 | -41.2% |
| Current assets | 29/58 | €83,258 | €62,195 | -€21,063 | -25.3% |
| Stocks and contracts in progress | 3 | €38,859 | €24,983 | -€13,876 | -35.7% |
| Stocks | 30/36 | €38,859 | €24,983 | -€13,876 | -35.7% |
| Amounts receivable within one year | 40/41 | €5,562 | €2,077 | -€3,485 | -62.7% |
| Trade receivables | 40 | €1,223 | €1,812 | +€589 | +48.2% |
| Other amounts receivable | 41 | €4,339 | €265 | -€4,075 | -93.9% |
| Cash at bank and in hand | 54/58 | €36,128 | €32,947 | -€3,180 | -8.8% |
| Deferred charges and accrued income | 490/1 | €2,710 | €2,188 | -€522 | -19.3% |
| Total equity and liabilities | 10/49 | €175,296 | €138,755 | -€36,541 | -20.8% |
| Equity | 10/15 | €90,969 | €115,405 | +€24,437 | +26.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €60,969 | €85,405 | +€24,437 | +40.1% |
| Distributable reserves | 133 | €60,969 | €85,405 | +€24,437 | +40.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €84,327 | €23,350 | -€60,978 | -72.3% |
| Amounts payable within one year | 42/48 | €84,327 | €23,350 | -€60,978 | -72.3% |
| Trade debts | 44 | €19,159 | €884 | -€18,275 | -95.4% |
| Suppliers | 440/4 | €19,159 | €884 | -€18,275 | -95.4% |
| Taxes, remuneration and social security | 45 | €11,211 | €6,684 | -€4,528 | -40.4% |
| Taxes | 450/3 | €11,211 | €6,684 | -€4,528 | -40.4% |
| Other amounts payable | 47/48 | €53,957 | €15,782 | -€38,175 | -70.8% |
| Remuneration, social security and pensions | 62 | €5,731 | €1,139 | -€4,592 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,470 | €18,877 | +€5,407 | +40.1% |
| Other operating charges | 640/8 | €4,337 | €3,504 | -€833 | -19.2% |
| Gross operating margin | 9900 | €64,832 | €60,825 | -€4,007 | -6.2% |
| Operating profit (loss) | 9901 | €41,293 | €37,305 | -€3,989 | -9.7% |
| Financial income | 75/76B | €5 | €13 | +€8 | +153% |
| Recurring financial income | 75 | €5 | €13 | +€8 | +153% |
| Financial charges | 65/66B | €4,861 | €3,145 | -€1,716 | -35.3% |
| Recurring financial charges | 65 | €4,861 | €3,145 | -€1,716 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €36,437 | €34,172 | -€2,265 | -6.2% |
| Income taxes | 67/77 | €10,661 | €9,735 | -€925 | -8.7% |
| Profit (loss) for the period | 9904 | €25,777 | €24,437 | -€1,340 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,777 | €24,437 | -€1,340 | -5.2% |
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 19 October 2026 via checked.be.