BEAU TERRA: 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 TERRA
Largest movements
- Receivables within one year +€39,584
up €39,584 (+50.3%), from €78,677 to €118,261
of which Other amounts receivable: +€28,417
- Tangible fixed assets -€23,744
down €23,744 (-33.4%), from €71,172 to €47,428
of which Furniture and vehicles: -€21,815
- Cash -€23,092
down €23,092 (-61.7%), from €37,400 to €14,308
mainly Receivables within one year (-€39,584) and Stocks and contracts (-€18,801)
- Stocks and contracts +€18,801
up €18,801 (+19.7%), from €95,350 to €114,151
- Trade debts +€24,970
up €24,970 (+13.5%), from €184,992 to €209,962
- Short-term financial debts +€19,264
up €19,264 (+45.3%), from €42,536 to €61,800
of which Other loans: +€10,000
- Debts after one year -€17,785
down €17,785 (-64.2%), from €27,692 to €9,907
- Tax, wage and social debts -€11,629
down €11,629 (-77.0%), from €15,104 to €3,476
- Current portion of long-term debt -€9,080
down €9,080 (-27.3%), from €33,273 to €24,193
- Gross operating margin +€64,616
up €64,616, from -€10,212 to €54,404
- Depreciation +€1,964
up €1,964 (+6.5%), from €30,051 to €32,015
- Other operating charges -€747
down €747 (-31.6%), from €2,364 to €1,617
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 | €303,406 | €314,298 | +€10,892 | +3.6% |
| Fixed assets | 21/28 | €76,755 | €53,011 | -€23,744 | -30.9% |
| Tangible fixed assets | 22/27 | €71,172 | €47,428 | -€23,744 | -33.4% |
| Plant, machinery and equipment | 23 | €6,547 | €2,953 | -€3,593 | -54.9% |
| Furniture and vehicles | 24 | €33,889 | €12,073 | -€21,815 | -64.4% |
| Other tangible fixed assets | 26 | €30,737 | €32,402 | +€1,665 | +5.4% |
| Financial fixed assets | 28 | €5,582 | €5,582 | = | 0.0% |
| Current assets | 29/58 | €226,651 | €261,287 | +€34,636 | +15.3% |
| Amounts receivable after more than one year | 29 | €13,000 | €13,000 | = | 0.0% |
| Other amounts receivable | 291 | €13,000 | €13,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €95,350 | €114,151 | +€18,801 | +19.7% |
| Stocks | 30/36 | €95,350 | €114,151 | +€18,801 | +19.7% |
| Amounts receivable within one year | 40/41 | €78,677 | €118,261 | +€39,584 | +50.3% |
| Trade receivables | 40 | €5,869 | €17,036 | +€11,167 | +190% |
| Other amounts receivable | 41 | €72,807 | €101,225 | +€28,417 | +39.0% |
| Cash at bank and in hand | 54/58 | €37,400 | €14,308 | -€23,092 | -61.7% |
| Deferred charges and accrued income | 490/1 | €2,224 | €1,567 | -€657 | -29.5% |
| Total equity and liabilities | 10/49 | €303,406 | €314,298 | +€10,892 | +3.6% |
| Equity | 10/15 | -€3,631 | €2,565 | +€6,196 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,877 | €28,877 | = | 0.0% |
| Distributable reserves | 133 | €28,877 | €28,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,508 | -€51,312 | +€6,196 | +10.8% |
| Amounts payable | 17/49 | €307,037 | €311,733 | +€4,696 | +1.5% |
| Amounts payable after more than one year | 17 | €27,692 | €9,907 | -€17,785 | -64.2% |
| Financial debts | 170/4 | €27,692 | €9,907 | -€17,785 | -64.2% |
| Amounts payable within one year | 42/48 | €278,513 | €299,430 | +€20,917 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €33,273 | €24,193 | -€9,080 | -27.3% |
| Financial debts | 43 | €42,536 | €61,800 | +€19,264 | +45.3% |
| Credit institutions | 430/8 | €42,536 | €51,800 | +€9,264 | +21.8% |
| Other loans | 439 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €184,992 | €209,962 | +€24,970 | +13.5% |
| Suppliers | 440/4 | €184,992 | €209,962 | +€24,970 | +13.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,104 | €3,476 | -€11,629 | -77.0% |
| Taxes | 450/3 | €15,104 | €3,476 | -€11,629 | -77.0% |
| Other amounts payable | 47/48 | €2,609 | €0 | -€2,609 | -100% |
| Accrued charges and deferred income | 492/3 | €832 | €2,395 | +€1,564 | +188% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,051 | €32,015 | +€1,964 | +6.5% |
| Other operating charges | 640/8 | €2,364 | €1,617 | -€747 | -31.6% |
| Gross operating margin | 9900 | -€10,212 | €54,404 | +€64,616 | |
| Operating profit (loss) | 9901 | -€42,627 | €20,772 | +€63,399 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +117% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +117% |
| Financial charges | 65/66B | €14,721 | €14,593 | -€128 | -0.9% |
| Recurring financial charges | 65 | €14,721 | €14,593 | -€128 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€57,346 | €6,183 | +€63,529 | |
| Income taxes | 67/77 | €162 | -€13 | -€176 | |
| Profit (loss) for the period | 9904 | -€57,508 | €6,196 | +€63,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,508 | €6,196 | +€63,704 |
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 28 October 2026 via checked.be.