Beaubon: what changed
Two fiscal 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.
Beaubon
Largest movements
- Cash +€13,049
up €13,049 (+79.0%), from €16,519 to €29,568
mainly Net result for the year (+€20,414) and Depreciation (+€8,364)
- Tangible fixed assets -€8,364
down €8,364 (-3.5%), from €238,665 to €230,302
- Profit (loss) carried forward +€18,014
up €18,014 (+29.4%), from €61,230 to €79,244
- Current portion of long-term debt -€13,137
no longer reported in 2025 (was €13,137)
- Gross operating margin +€7,847
up €7,847 (+27.0%), from €29,065 to €36,911
- Other operating charges +€1,268
up €1,268 (+217.6%), from €583 to €1,851
- Taxes +€1,235
up €1,235 (+31.9%), from €3,867 to €5,101
- Financial charges -€537
down €537 (-26.7%), from €2,014 to €1,477
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 | €255,185 | €260,654 | +€5,470 | +2.1% |
| Fixed assets | 21/28 | €238,665 | €230,302 | -€8,364 | -3.5% |
| Tangible fixed assets | 22/27 | €238,665 | €230,302 | -€8,364 | -3.5% |
| Land and buildings | 22 | €238,665 | €230,302 | -€8,364 | -3.5% |
| Current assets | 29/58 | €16,519 | €30,353 | +€13,833 | +83.7% |
| Cash at bank and in hand | 54/58 | €16,519 | €29,568 | +€13,049 | +79.0% |
| Deferred charges and accrued income | 490/1 | - | €784 | +€784 | |
| Total equity and liabilities | 10/49 | €255,185 | €260,654 | +€5,470 | +2.1% |
| Equity | 10/15 | €209,276 | €227,290 | +€18,014 | +8.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €4,100 | €4,100 | = | 0.0% |
| Distributable reserves | 133 | €4,100 | €4,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,230 | €79,244 | +€18,014 | +29.4% |
| Amounts payable | 17/49 | €45,908 | €33,364 | -€12,544 | -27.3% |
| Amounts payable after more than one year | 17 | €7,351 | €7,351 | = | 0.0% |
| Financial debts | 170/4 | €7,351 | €7,351 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,557 | €26,013 | -€12,544 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €13,137 | - | -€13,137 | |
| Trade debts | 44 | €458 | €1,517 | +€1,059 | +231.4% |
| Suppliers | 440/4 | €458 | €1,517 | +€1,059 | +231.4% |
| Taxes, remuneration and social security | 45 | €597 | €318 | -€279 | -46.7% |
| Taxes | 450/3 | €597 | €318 | -€279 | -46.7% |
| Other amounts payable | 47/48 | €24,366 | €24,178 | -€188 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,618 | €8,364 | -€255 | -3.0% |
| Other operating charges | 640/8 | €583 | €1,851 | +€1,268 | +217.6% |
| Gross operating margin | 9900 | €29,065 | €36,911 | +€7,847 | +27.0% |
| Operating profit (loss) | 9901 | €19,864 | €26,697 | +€6,833 | +34.4% |
| Financial income | 75/76B | €115 | €295 | +€180 | +155.6% |
| Recurring financial income | 75 | €115 | €295 | +€180 | +155.6% |
| Financial charges | 65/66B | €2,014 | €1,477 | -€537 | -26.7% |
| Recurring financial charges | 65 | €2,014 | €1,477 | -€537 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €17,965 | €25,515 | +€7,550 | +42.0% |
| Income taxes | 67/77 | €3,867 | €5,101 | +€1,235 | +31.9% |
| Profit (loss) for the period | 9904 | €14,099 | €20,414 | +€6,315 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,099 | €20,414 | +€6,315 | +44.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.