BEAU TER HAM: 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 TER HAM
Largest movements
- Cash -€437,897
down €437,897 (-94.5%), from €463,157 to €25,260
mainly Trade debts (-€214,473) and Tax, wage and social debts (-€211,825)
- Stocks and contracts +€184,420
up €184,420 (+3,813%), from €4,836 to €189,256
- Receivables within one year -€125,289
down €125,289 (-48.4%), from €259,110 to €133,822
of which Other amounts receivable: -€74,508
- Financial fixed assets -€10,000
down €10,000 (-100%), from €10,000 to €0
- Trade debts -€214,473
down €214,473 (-96.8%), from €221,519 to €7,046
- Tax, wage and social debts -€211,825
down €211,825 (-83.7%), from €253,143 to €41,318
- Reserves +€194,088
up €194,088 (+210%), from €92,417 to €286,504
- Other debts -€99,914
down €99,914 (-95.2%), from €105,000 to €5,086
- Advances received -€56,776
down €56,776 (-100%), from €56,776 to €0
- Financial charges -€55,424
down €55,424 (-94.3%), from €58,760 to €3,336
- Financial income +€17,722
up €17,722 (+1,467%), from €1,208 to €18,929
of which Non-recurring financial income: +€18,929
- Taxes +€17,144
up €17,144 (+41.5%), from €41,318 to €58,462
- Gross operating margin +€14,771
up €14,771 (+6.6%), from €223,266 to €238,037
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 | €738,854 | €349,954 | -€388,900 | -52.6% |
| Fixed assets | 21/28 | €10,000 | €0 | -€10,000 | -100% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100% |
| Current assets | 29/58 | €728,854 | €349,954 | -€378,900 | -52.0% |
| Stocks and contracts in progress | 3 | €4,836 | €189,256 | +€184,420 | +3,813% |
| Stocks | 30/36 | €4,836 | €189,256 | +€184,420 | +3,813% |
| Amounts receivable within one year | 40/41 | €259,110 | €133,822 | -€125,289 | -48.4% |
| Trade receivables | 40 | €54,345 | €3,565 | -€50,780 | -93.4% |
| Other amounts receivable | 41 | €204,765 | €130,257 | -€74,508 | -36.4% |
| Cash at bank and in hand | 54/58 | €463,157 | €25,260 | -€437,897 | -94.5% |
| Deferred charges and accrued income | 490/1 | €1,751 | €1,616 | -€135 | -7.7% |
| Total equity and liabilities | 10/49 | €738,854 | €349,954 | -€388,900 | -52.6% |
| Equity | 10/15 | €102,417 | €296,504 | +€194,088 | +190% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €92,417 | €286,504 | +€194,088 | +210% |
| Distributable reserves | 133 | €92,417 | €286,504 | +€194,088 | +210% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €636,438 | €53,450 | -€582,988 | -91.6% |
| Amounts payable within one year | 42/48 | €636,438 | €53,450 | -€582,988 | -91.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €221,519 | €7,046 | -€214,473 | -96.8% |
| Suppliers | 440/4 | €221,519 | €7,046 | -€214,473 | -96.8% |
| Advances received on contracts in progress | 46 | €56,776 | €0 | -€56,776 | -100% |
| Taxes, remuneration and social security | 45 | €253,143 | €41,318 | -€211,825 | -83.7% |
| Taxes | 450/3 | €253,143 | €41,318 | -€211,825 | -83.7% |
| Other amounts payable | 47/48 | €105,000 | €5,086 | -€99,914 | -95.2% |
| Other operating charges | 640/8 | €449 | €1,081 | +€632 | +141% |
| Gross operating margin | 9900 | €223,266 | €238,037 | +€14,771 | +6.6% |
| Operating profit (loss) | 9901 | €222,817 | €236,956 | +€14,139 | +6.3% |
| Financial income | 75/76B | €1,208 | €18,929 | +€17,722 | +1,467% |
| Recurring financial income | 75 | €1,208 | €0 | -€1,208 | -100% |
| Non-recurring financial income | 76B | - | €18,929 | +€18,929 | |
| Financial charges | 65/66B | €58,760 | €3,336 | -€55,424 | -94.3% |
| Recurring financial charges | 65 | €58,760 | €3,336 | -€55,424 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €165,265 | €252,550 | +€87,285 | +52.8% |
| Income taxes | 67/77 | €41,318 | €58,462 | +€17,144 | +41.5% |
| Profit (loss) for the period | 9904 | €123,947 | €194,088 | +€70,141 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €123,947 | €194,088 | +€70,141 | +56.6% |
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.