BEAUCHEVIN: 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.
BEAUCHEVIN
Largest movements
- Cash -€77,846
down €77,846 (-63.0%), from €123,581 to €45,735
mainly Contributions, distributions and other (-€223,141) and Receivables within one year (-€12,686)
- Receivables within one year +€12,686
up €12,686 (+61.7%), from €20,575 to €33,261
of which Other amounts receivable: +€7,754
- Profit (loss) carried forward -€94,247
down €94,247 (-71.4%), from €132,011 to €37,763
- Tax, wage and social debts +€23,166
up €23,166 (+179%), from €12,919 to €36,085
of which Taxes: +€25,666
- Other debts +€4,000
up €4,000, from €0 to €4,000
- Trade debts +€3,191
up €3,191 (+266%), from €1,201 to €4,392
- Gross operating margin +€100,330
up €100,330 (+146%), from €68,491 to €168,821
- Taxes +€22,462
up €22,462 (+146%), from €15,435 to €37,897
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 | €146,132 | €82,241 | -€63,891 | -43.7% |
| Fixed assets | 21/28 | - | €933 | +€933 | |
| Tangible fixed assets | 22/27 | - | €933 | +€933 | |
| Furniture and vehicles | 24 | - | €933 | +€933 | |
| Current assets | 29/58 | €146,132 | €81,308 | -€64,825 | -44.4% |
| Amounts receivable within one year | 40/41 | €20,575 | €33,261 | +€12,686 | +61.7% |
| Trade receivables | 40 | €14,200 | €19,132 | +€4,932 | +34.7% |
| Other amounts receivable | 41 | €6,375 | €14,129 | +€7,754 | +122% |
| Cash at bank and in hand | 54/58 | €123,581 | €45,735 | -€77,846 | -63.0% |
| Deferred charges and accrued income | 490/1 | €1,977 | €2,312 | +€335 | +16.9% |
| Total equity and liabilities | 10/49 | €146,132 | €82,241 | -€63,891 | -43.7% |
| Equity | 10/15 | €132,012 | €37,764 | -€94,247 | -71.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,011 | €37,763 | -€94,247 | -71.4% |
| Amounts payable | 17/49 | €14,120 | €44,477 | +€30,356 | +215% |
| Amounts payable within one year | 42/48 | €14,120 | €44,477 | +€30,356 | +215% |
| Trade debts | 44 | €1,201 | €4,392 | +€3,191 | +266% |
| Suppliers | 440/4 | €1,201 | €4,392 | +€3,191 | +266% |
| Taxes, remuneration and social security | 45 | €12,919 | €36,085 | +€23,166 | +179% |
| Taxes | 450/3 | €10,419 | €36,085 | +€25,666 | +246% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €0 | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €453 | +€453 | |
| Other operating charges | 640/8 | €64 | €515 | +€452 | +708% |
| Gross operating margin | 9900 | €68,491 | €168,821 | +€100,330 | +146% |
| Operating profit (loss) | 9901 | €68,427 | €167,853 | +€99,425 | +145% |
| Financial income | 75/76B | €1 | €0 | -€0 | -43.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -43.4% |
| Financial charges | 65/66B | €123 | €1,063 | +€939 | +762% |
| Recurring financial charges | 65 | €123 | €1,063 | +€939 | +762% |
| Profit (loss) for the period before taxes | 9903 | €68,304 | €166,790 | +€98,486 | +144% |
| Income taxes | 67/77 | €15,435 | €37,897 | +€22,462 | +146% |
| Profit (loss) for the period | 9904 | €52,870 | €128,894 | +€76,024 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €52,870 | €128,894 | +€76,024 | +144% |
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 18 October 2026 via checked.be.