BEAUCHAMPS: 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.
BEAUCHAMPS
Largest movements
- Financial fixed assets +€35,000
new in 2025: €35,000
- Cash -€19,031
down €19,031 (-51.9%), from €36,649 to €17,618
mainly Investment in fixed assets (net) (-€50,033) and Receivables within one year (-€1,405)
- Tangible fixed assets +€2,593
up €2,593 (+8.3%), from €31,096 to €33,689
of which Plant, machinery and equipment: +€5,856
- Receivables within one year +€1,405
up €1,405 (+11.0%), from €12,809 to €14,214
of which Other amounts receivable: +€1,245
- Profit (loss) carried forward +€9,874
up €9,874 (+183%), from €5,393 to €15,267
- Other debts +€5,729
up €5,729 (+54.3%), from €10,549 to €16,279
- Tax, wage and social debts +€2,999
up €2,999 (+42.8%), from €7,001 to €10,000
- Trade debts +€1,864
up €1,864 (+3.8%), from €49,092 to €50,956
- Write-downs -€8,931
down €8,931 (-100%), from €8,931 to €0
- Gross operating margin +€5,055
up €5,055 (+20.3%), from €24,864 to €29,919
- Taxes +€3,631
up €3,631 (+1,417%), from €256 to €3,887
- Other operating charges -€2,177
down €2,177 (-41.9%), from €5,192 to €3,016
- Financial income -€1,154
down €1,154 (-99.4%), from €1,161 to €7
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 | €86,296 | €106,762 | +€20,466 | +23.7% |
| Fixed assets | 21/28 | €31,096 | €68,689 | +€37,593 | +121% |
| Tangible fixed assets | 22/27 | €31,096 | €33,689 | +€2,593 | +8.3% |
| Land and buildings | 22 | €13,231 | €17,626 | +€4,394 | +33.2% |
| Plant, machinery and equipment | 23 | €354 | €6,210 | +€5,856 | +1,654% |
| Furniture and vehicles | 24 | €17,511 | €9,853 | -€7,658 | -43.7% |
| Financial fixed assets | 28 | - | €35,000 | +€35,000 | |
| Current assets | 29/58 | €55,200 | €38,074 | -€17,126 | -31.0% |
| Stocks and contracts in progress | 3 | €5,742 | €6,242 | +€500 | +8.7% |
| Stocks | 30/36 | €5,742 | €6,242 | +€500 | +8.7% |
| Amounts receivable within one year | 40/41 | €12,809 | €14,214 | +€1,405 | +11.0% |
| Trade receivables | 40 | €120 | €280 | +€160 | +133% |
| Other amounts receivable | 41 | €12,689 | €13,934 | +€1,245 | +9.8% |
| Cash at bank and in hand | 54/58 | €36,649 | €17,618 | -€19,031 | -51.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €86,296 | €106,762 | +€20,466 | +23.7% |
| Equity | 10/15 | €19,653 | €29,527 | +€9,874 | +50.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,393 | €15,267 | +€9,874 | +183% |
| Amounts payable | 17/49 | €66,642 | €77,235 | +€10,593 | +15.9% |
| Amounts payable within one year | 42/48 | €66,642 | €77,235 | +€10,593 | +15.9% |
| Trade debts | 44 | €49,092 | €50,956 | +€1,864 | +3.8% |
| Suppliers | 440/4 | €49,092 | €50,956 | +€1,864 | +3.8% |
| Taxes, remuneration and social security | 45 | €7,001 | €10,000 | +€2,999 | +42.8% |
| Taxes | 450/3 | €7,001 | €10,000 | +€2,999 | +42.8% |
| Other amounts payable | 47/48 | €10,549 | €16,279 | +€5,729 | +54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,383 | €12,440 | +€1,057 | +9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,931 | €0 | -€8,931 | -100% |
| Other operating charges | 640/8 | €5,192 | €3,016 | -€2,177 | -41.9% |
| Gross operating margin | 9900 | €24,864 | €29,919 | +€5,055 | +20.3% |
| Operating profit (loss) | 9901 | -€642 | €14,463 | +€15,105 | |
| Financial income | 75/76B | €1,161 | €7 | -€1,154 | -99.4% |
| Recurring financial income | 75 | €1,161 | €7 | -€1,154 | -99.4% |
| Financial charges | 65/66B | €380 | €695 | +€315 | +82.9% |
| Recurring financial charges | 65 | €380 | €695 | +€315 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €139 | €13,775 | +€13,636 | +9,807% |
| Income taxes | 67/77 | €256 | €3,887 | +€3,631 | +1,417% |
| Profit (loss) for the period | 9904 | -€117 | €9,888 | +€10,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€117 | €9,888 | +€10,005 |
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 25 October 2026 via checked.be.