BEAUCARNE: 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.
What changed
BEAUCARNE
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€581,053
2024 · €695,713-€114,660
Equity
€3.4m
2024 · €3.0m+€431,053
Cash
€1.2m
2024 · €325,366+€839,613
Balance sheet total
€11.0m
2024 · €11.1m-€179,926
Largest movements
Assets
- Stocks and contracts -€2.2m
down €2.2m (-67.7%), from €3.3m to €1.1m
- Receivables within one year +€1.4m
up €1.4m (+28.1%), from €5.1m to €6.5m
of which Trade receivables: +€1.5m
- Cash +€839,613
up €839,613 (+258%), from €325,366 to €1.2m
mainly Stocks and contracts (+€2.2m) and Net result for the year (+€581,053)
- Tangible fixed assets -€220,757
down €220,757 (-9.4%), from €2.3m to €2.1m
of which Land and buildings: -€115,336
Equity and liabilities
- Reserves +€431,053
up €431,053 (+16.8%), from €2.6m to €3.0m
of which Distributable reserves: +€443,053
- Trade debts -€367,218
down €367,218 (-7.6%), from €4.9m to €4.5m
- Debts after one year -€216,977
down €216,977 (-33.5%), from €648,294 to €431,317
of which Financial debts: -€216,977
Income statement
- Turnover +€2.8m
up €2.8m (+9.0%), from €30.8m to €33.5m
- Goods and materials +€2.2m
up €2.2m (+8.3%), from €26.8m to €29.1m
of which Change in stocks: decrease (increase): +€3.2m
- Services and other goods +€717,029
up €717,029 (+34.0%), from €2.1m to €2.8m
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.
Result 2024
€695,713
Turnover
+€2.8m
Other operating income
+€77,067
Goods and materials
-€2.2m
Services and other goods
-€717,029
Staff costs
+€154,606
Depreciation
-€23,795
Provisions
-€123,761
Other operating charges
-€4,309
Financial income
-€9,153
Financial charges
+€3,067
Taxes
-€5,739
Result 2025
€581,053
raises the resultlowers the result
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.
From operations
+€1.4m
Investment
-€201,958
Financing
-€375,875
Cash 2024
€325,366
From operations (derived)
+€1.4m
Net result for the year
+€581,053
Depreciation
+€424,715
Stocks and contracts
+€2.2m
Receivables within one year
-€1.4m
Deferred charges and accrued income
+€14,242
Smaller working-capital items
-€8,326
Trade debts
-€367,218
Accrued charges and deferred income
-€9,558
Investment (derived)
-€201,958
Investment in fixed assets (net)
-€201,958
Financing
-€375,875
Debts after one year
-€216,977
Current portion of long-term debt
-€42,232
Short-term financial debts
+€33,333
Contributions, distributions and other
-€150,000
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,134,907 | €10,954,981 | -€179,926 | -1.6% |
| Fixed assets | 21/28 | €2,371,490 | €2,148,733 | -€222,757 | -9.4% |
| Intangible fixed assets | 21 | €15,660 | €13,660 | -€2,000 | -12.8% |
| Tangible fixed assets | 22/27 | €2,344,674 | €2,123,918 | -€220,757 | -9.4% |
| Land and buildings | 22 | €1,516,021 | €1,400,686 | -€115,336 | -7.6% |
| Plant, machinery and equipment | 23 | €95,618 | €149,045 | +€53,427 | +55.9% |
| Furniture and vehicles | 24 | €303,171 | €215,333 | -€87,837 | -29.0% |
| Leasing and similar rights | 25 | €429,864 | €358,854 | -€71,010 | -16.5% |
| Financial fixed assets | 28 | €11,155 | €11,155 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,155 | €11,155 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,155 | €11,155 | = | 0.0% |
| Current assets | 29/58 | €8,763,417 | €8,806,248 | +€42,831 | +0.5% |
| Stocks and contracts in progress | 3 | €3,274,237 | €1,058,361 | -€2.2m | -67.7% |
| Stocks | 30/36 | €3,274,237 | €1,058,361 | -€2.2m | -67.7% |
| Goods purchased for resale | 34 | €3,274,237 | €1,058,361 | -€2.2m | -67.7% |
| Amounts receivable within one year | 40/41 | €5,104,986 | €6,538,321 | +€1.4m | +28.1% |
| Trade receivables | 40 | €4,628,396 | €6,145,003 | +€1.5m | +32.8% |
| Other amounts receivable | 41 | €476,590 | €393,318 | -€83,272 | -17.5% |
| Cash at bank and in hand | 54/58 | €325,366 | €1,164,979 | +€839,613 | +258% |
| Deferred charges and accrued income | 490/1 | €58,829 | €44,587 | -€14,242 | -24.2% |
| Total equity and liabilities | 10/49 | €11,134,907 | €10,954,981 | -€179,926 | -1.6% |
| Equity | 10/15 | €2,985,803 | €3,416,856 | +€431,053 | +14.4% |
| Contributions | 10/11 | €418,600 | €418,600 | = | 0.0% |
| Reserves | 13 | €2,567,203 | €2,998,256 | +€431,053 | +16.8% |
| Tax-exempt reserves | 132 | €42,607 | €30,607 | -€12,000 | -28.2% |
| Distributable reserves | 133 | €2,524,597 | €2,967,649 | +€443,053 | +17.5% |
| Provisions and deferred taxes | 16 | €4,779 | €779 | -€4,000 | -83.7% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €4,779 | €779 | -€4,000 | -83.7% |
| Amounts payable | 17/49 | €8,144,325 | €7,537,347 | -€606,978 | -7.5% |
| Amounts payable after more than one year | 17 | €648,294 | €431,317 | -€216,977 | -33.5% |
| Financial debts | 170/4 | €648,294 | €431,317 | -€216,977 | -33.5% |
| Leasing and similar obligations | 172 | €217,243 | €161,551 | -€55,691 | -25.6% |
| Credit institutions | 173 | €431,051 | €269,766 | -€161,286 | -37.4% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €7,479,559 | €7,099,116 | -€380,443 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €359,894 | €317,662 | -€42,232 | -11.7% |
| Financial debts | 43 | €2,000,000 | €2,033,333 | +€33,333 | +1.7% |
| Credit institutions | 430/8 | €2,000,000 | €2,033,333 | +€33,333 | +1.7% |
| Trade debts | 44 | €4,862,557 | €4,495,339 | -€367,218 | -7.6% |
| Suppliers | 440/4 | €4,862,557 | €4,495,339 | -€367,218 | -7.6% |
| Taxes, remuneration and social security | 45 | €107,108 | €102,782 | -€4,326 | -4.0% |
| Taxes | 450/3 | €3,941 | €45,077 | +€41,136 | +1,044% |
| Remuneration and social security | 454/9 | €103,167 | €57,705 | -€45,462 | -44.1% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,472 | €6,914 | -€9,558 | -58.0% |
| Operating income | 70/76A | €30,813,423 | €33,644,793 | +€2.8m | +9.2% |
| Turnover | 70 | €30,752,443 | €33,506,746 | +€2.8m | +9.0% |
| Other operating income | 74 | €60,980 | €138,047 | +€77,067 | +126% |
| Operating charges | 60/66A | €29,893,908 | €32,828,114 | +€2.9m | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €26,839,802 | €29,059,720 | +€2.2m | +8.3% |
| Purchases | 600/8 | €27,866,770 | €26,843,844 | -€1.0m | -3.7% |
| Change in stocks: decrease (increase) | 609 | -€1,026,968 | €2,215,875 | +€3.2m | |
| Services and other goods | 61 | €2,107,717 | €2,824,747 | +€717,029 | +34.0% |
| Remuneration, social security and pensions | 62 | €650,290 | €495,683 | -€154,606 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400,919 | €424,715 | +€23,795 | +5.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€123,761 | €0 | +€123,761 | |
| Other operating charges | 640/8 | €18,940 | €23,250 | +€4,309 | +22.8% |
| Operating profit (loss) | 9901 | €919,515 | €816,680 | -€102,836 | -11.2% |
| Financial income | 75/76B | €9,716 | €563 | -€9,153 | -94.2% |
| Recurring financial income | 75 | €9,716 | €563 | -€9,153 | -94.2% |
| Income from financial fixed assets | 750 | €1,153 | €563 | -€590 | -51.2% |
| Income from current assets | 751 | €705 | €0 | -€705 | -100% |
| Other financial income | 752/9 | €7,857 | €0 | -€7,857 | -100.0% |
| Financial charges | 65/66B | €77,280 | €74,213 | -€3,067 | -4.0% |
| Recurring financial charges | 65 | €77,280 | €74,213 | -€3,067 | -4.0% |
| Debt charges | 650 | €37,965 | €19,757 | -€18,208 | -48.0% |
| Other financial charges | 652/9 | €39,315 | €54,456 | +€15,141 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €851,951 | €743,030 | -€108,921 | -12.8% |
| Transfer from deferred taxes | 780 | €4,000 | €4,000 | = | 0.0% |
| Income taxes | 67/77 | €160,238 | €165,977 | +€5,739 | +3.6% |
| Taxes | 670/3 | €160,238 | €165,977 | +€5,739 | +3.6% |
| Profit (loss) for the period | 9904 | €695,713 | €581,053 | -€114,660 | -16.5% |
| Transfer from tax-exempt reserves | 789 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €707,713 | €593,053 | -€114,660 | -16.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.