Beau Vert: 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 Vert
Largest movements
- Tangible fixed assets +€151,873
up €151,873 (+44.6%), from €340,618 to €492,491
of which Land and buildings: +€100,557
- Cash -€138,453
down €138,453 (-76.9%), from €179,963 to €41,510
mainly Investment in fixed assets (net) (-€199,734) and Short-term financial debts (-€75,000)
- Receivables within one year -€6,870
down €6,870 (-7.2%), from €95,899 to €89,028
of which Other amounts receivable: -€10,100
- Debts after one year +€100,233
up €100,233 (+45.6%), from €219,612 to €319,845
of which Other amounts payable: +€80,000
- Short-term financial debts -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Trade debts -€28,247
down €28,247 (-48.7%), from €57,997 to €29,749
- Other debts +€25,594
up €25,594 (+154.6%), from €16,557 to €42,151
- Reserves -€18,597
down €18,597 (-12.2%), from €152,876 to €134,280
- Depreciation +€22,857
up €22,857 (+91.4%), from €25,004 to €47,861
- Taxes -€4,751
down €4,751 (-45.2%), from €10,515 to €5,763
- Financial charges -€3,887
down €3,887 (-15.7%), from €24,814 to €20,927
- Other operating charges -€2,373
down €2,373 (-45.3%), from €5,243 to €2,870
- Gross operating margin +€1,339
up €1,339 (+1.7%), from €79,344 to €80,683
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.
Cash bridge derived
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 | €624,966 | €632,309 | +€7,343 | +1.2% |
| Fixed assets | 21/28 | €343,038 | €494,911 | +€151,873 | +44.3% |
| Tangible fixed assets | 22/27 | €340,618 | €492,491 | +€151,873 | +44.6% |
| Land and buildings | 22 | €320,130 | €420,687 | +€100,557 | +31.4% |
| Furniture and vehicles | 24 | €20,488 | €71,804 | +€51,316 | +250.5% |
| Financial fixed assets | 28 | €2,420 | €2,420 | = | 0.0% |
| Current assets | 29/58 | €281,928 | €137,398 | -€144,530 | -51.3% |
| Amounts receivable within one year | 40/41 | €95,899 | €89,028 | -€6,870 | -7.2% |
| Trade receivables | 40 | €75,099 | €78,330 | +€3,230 | +4.3% |
| Other amounts receivable | 41 | €20,799 | €10,699 | -€10,100 | -48.6% |
| Cash at bank and in hand | 54/58 | €179,963 | €41,510 | -€138,453 | -76.9% |
| Deferred charges and accrued income | 490/1 | €6,066 | €6,860 | +€794 | +13.1% |
| Total equity and liabilities | 10/49 | €624,966 | €632,309 | +€7,343 | +1.2% |
| Equity | 10/15 | €152,876 | €134,280 | -€18,597 | -12.2% |
| Reserves | 13 | €152,876 | €134,280 | -€18,597 | -12.2% |
| Distributable reserves | 133 | €152,876 | €134,280 | -€18,597 | -12.2% |
| Amounts payable | 17/49 | €472,089 | €498,030 | +€25,940 | +5.5% |
| Amounts payable after more than one year | 17 | €219,612 | €319,845 | +€100,233 | +45.6% |
| Financial debts | 170/4 | €219,612 | €239,845 | +€20,233 | +9.2% |
| Other amounts payable | 178/9 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €252,477 | €178,184 | -€74,293 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €25,991 | €31,067 | +€5,075 | +19.5% |
| Financial debts | 43 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Credit institutions | 430/8 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Trade debts | 44 | €57,997 | €29,749 | -€28,247 | -48.7% |
| Suppliers | 440/4 | €57,997 | €29,749 | -€28,247 | -48.7% |
| Taxes, remuneration and social security | 45 | €1,932 | €217 | -€1,715 | -88.8% |
| Taxes | 450/3 | €1,932 | €217 | -€1,715 | -88.8% |
| Other amounts payable | 47/48 | €16,557 | €42,151 | +€25,594 | +154.6% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,004 | €47,861 | +€22,857 | +91.4% |
| Other operating charges | 640/8 | €5,243 | €2,870 | -€2,373 | -45.3% |
| Gross operating margin | 9900 | €79,344 | €80,683 | +€1,339 | +1.7% |
| Operating profit (loss) | 9901 | €49,097 | €29,952 | -€19,145 | -39.0% |
| Financial income | 75/76B | €4,950 | €4,398 | -€552 | -11.1% |
| Recurring financial income | 75 | €4,950 | €4,398 | -€552 | -11.1% |
| Financial charges | 65/66B | €24,814 | €20,927 | -€3,887 | -15.7% |
| Recurring financial charges | 65 | €24,814 | €20,927 | -€3,887 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €29,233 | €13,423 | -€15,810 | -54.1% |
| Income taxes | 67/77 | €10,515 | €5,763 | -€4,751 | -45.2% |
| Profit (loss) for the period | 9904 | €18,718 | €7,659 | -€11,059 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,718 | €7,659 | -€11,059 | -59.1% |
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 12 October 2026 via checked.be.