BEAU-TRANS: 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-TRANS
Largest movements
- Cash +€17,379
up €17,379 (+30.1%), from €57,711 to €75,090
mainly Other debts (+€37,307) and Net result for the year (+€15,962)
- Receivables after one year +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Tangible fixed assets -€8,813
down €8,813 (-42.7%), from €20,651 to €11,838
of which Furniture and vehicles: -€6,699
- Deferred charges and accrued income -€1,325
down €1,325 (-42.1%), from €3,144 to €1,819
- Other debts +€37,307
up €37,307 (+13,359%), from €279 to €37,587
- Reserves -€19,580
down €19,580 (-26.9%), from €72,864 to €53,284
of which Distributable reserves: -€17,500
- Gross operating margin +€4,327
up €4,327 (+14.5%), from €29,881 to €34,208
- Taxes +€1,251
up €1,251 (+18.1%), from €6,897 to €8,148
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 | €113,809 | €131,385 | +€17,576 | +15.4% |
| Fixed assets | 21/28 | €29,651 | €20,838 | -€8,813 | -29.7% |
| Tangible fixed assets | 22/27 | €20,651 | €11,838 | -€8,813 | -42.7% |
| Plant, machinery and equipment | 23 | €8,099 | €5,985 | -€2,114 | -26.1% |
| Furniture and vehicles | 24 | €12,552 | €5,853 | -€6,699 | -53.4% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €84,158 | €110,547 | +€26,389 | +31.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €20,000 | +€10,000 | +100% |
| Other amounts receivable | 291 | €10,000 | €20,000 | +€10,000 | +100% |
| Amounts receivable within one year | 40/41 | €13,303 | €13,638 | +€335 | +2.5% |
| Trade receivables | 40 | €10,810 | €11,020 | +€210 | +1.9% |
| Other amounts receivable | 41 | €2,493 | €2,618 | +€125 | +5.0% |
| Cash at bank and in hand | 54/58 | €57,711 | €75,090 | +€17,379 | +30.1% |
| Deferred charges and accrued income | 490/1 | €3,144 | €1,819 | -€1,325 | -42.1% |
| Total equity and liabilities | 10/49 | €113,809 | €131,385 | +€17,576 | +15.4% |
| Equity | 10/15 | €94,464 | €74,926 | -€19,538 | -20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,864 | €53,284 | -€19,580 | -26.9% |
| Tax-exempt reserves | 132 | €3,864 | €1,784 | -€2,080 | -53.8% |
| Distributable reserves | 133 | €69,000 | €51,500 | -€17,500 | -25.4% |
| Profit (loss) carried forward | 14 | €3,000 | €3,042 | +€42 | +1.4% |
| Provisions and deferred taxes | 16 | €966 | €446 | -€520 | -53.8% |
| Deferred taxes | 168 | €966 | €446 | -€520 | -53.8% |
| Amounts payable | 17/49 | €18,380 | €56,013 | +€37,633 | +205% |
| Amounts payable within one year | 42/48 | €18,380 | €56,013 | +€37,633 | +205% |
| Financial debts | 43 | €9,000 | €9,197 | +€197 | +2.2% |
| Credit institutions | 430/8 | €9,000 | €9,197 | +€197 | +2.2% |
| Trade debts | 44 | €8,451 | €8,490 | +€39 | +0.5% |
| Suppliers | 440/4 | €8,451 | €8,490 | +€39 | +0.5% |
| Taxes, remuneration and social security | 45 | €650 | €740 | +€90 | +13.9% |
| Taxes | 450/3 | €650 | €740 | +€90 | +13.9% |
| Other amounts payable | 47/48 | €279 | €37,587 | +€37,307 | +13,359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,838 | €8,813 | -€24 | -0.3% |
| Other operating charges | 640/8 | €1,663 | €1,827 | +€163 | +9.8% |
| Gross operating margin | 9900 | €29,881 | €34,208 | +€4,327 | +14.5% |
| Operating profit (loss) | 9901 | €19,380 | €23,568 | +€4,188 | +21.6% |
| Financial income | 75/76B | €152 | €459 | +€307 | +203% |
| Recurring financial income | 75 | €152 | €459 | +€307 | +203% |
| Financial charges | 65/66B | €431 | €437 | +€6 | +1.5% |
| Recurring financial charges | 65 | €431 | €437 | +€6 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €19,101 | €23,590 | +€4,489 | +23.5% |
| Transfer from deferred taxes | 780 | €520 | €520 | = | 0.0% |
| Income taxes | 67/77 | €6,897 | €8,148 | +€1,251 | +18.1% |
| Profit (loss) for the period | 9904 | €12,724 | €15,962 | +€3,238 | +25.4% |
| Transfer from tax-exempt reserves | 789 | €2,080 | €2,080 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,804 | €18,042 | +€3,238 | +21.9% |
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 17 October 2026 via checked.be.