Beaucinq: 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.
Beaucinq
Largest movements
- Tangible fixed assets +€33,490
up €33,490 (+38.3%), from €87,350 to €120,840
of which Plant, machinery and equipment: +€37,170
- Intangible fixed assets +€25,000
new in 2025: €25,000
- Deferred charges and accrued income -€8,000
down €8,000 (-78.0%), from €10,251 to €2,251
- Stocks and contracts +€6,210
up €6,210 (+13.1%), from €47,254 to €53,464
- Trade debts +€62,298
up €62,298 (+148%), from €42,124 to €104,422
- Profit (loss) carried forward -€26,377
down €26,377 (-92.1%), from €28,651 to €2,274
- Tax, wage and social debts +€20,106
up €20,106 (+24.7%), from €81,250 to €101,356
of which Remuneration and social security: +€35,095
- Staff costs +€48,340
up €48,340 (+28.9%), from €167,080 to €215,420
- Taxes +€8,988
up €8,988 (+5,847%), from €154 to €9,142
- Financial charges -€5,703
down €5,703 (-32.7%), from €17,452 to €11,749
- Other operating charges -€5,428
down €5,428 (-25.3%), from €21,458 to €16,030
- Gross operating margin +€4,221
up €4,221 (+1.7%), from €243,724 to €247,945
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 | €158,225 | €214,395 | +€56,169 | +35.5% |
| Fixed assets | 21/28 | €87,450 | €145,940 | +€58,490 | +66.9% |
| Intangible fixed assets | 21 | - | €25,000 | +€25,000 | |
| Tangible fixed assets | 22/27 | €87,350 | €120,840 | +€33,490 | +38.3% |
| Plant, machinery and equipment | 23 | €78,387 | €115,557 | +€37,170 | +47.4% |
| Furniture and vehicles | 24 | €8,963 | €5,283 | -€3,680 | -41.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €70,775 | €68,455 | -€2,320 | -3.3% |
| Stocks and contracts in progress | 3 | €47,254 | €53,464 | +€6,210 | +13.1% |
| Stocks | 30/36 | €47,254 | €53,464 | +€6,210 | +13.1% |
| Amounts receivable within one year | 40/41 | €4,069 | €3,001 | -€1,068 | -26.3% |
| Other amounts receivable | 41 | €4,069 | €3,001 | -€1,068 | -26.3% |
| Cash at bank and in hand | 54/58 | €9,201 | €9,739 | +€538 | +5.8% |
| Deferred charges and accrued income | 490/1 | €10,251 | €2,251 | -€8,000 | -78.0% |
| Total equity and liabilities | 10/49 | €158,225 | €214,395 | +€56,169 | +35.5% |
| Equity | 10/15 | €34,851 | €8,474 | -€26,377 | -75.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,651 | €2,274 | -€26,377 | -92.1% |
| Amounts payable | 17/49 | €123,374 | €205,921 | +€82,547 | +66.9% |
| Amounts payable within one year | 42/48 | €123,374 | €205,921 | +€82,547 | +66.9% |
| Financial debts | 43 | - | €143 | +€143 | |
| Credit institutions | 430/8 | - | €143 | +€143 | |
| Trade debts | 44 | €42,124 | €104,422 | +€62,298 | +148% |
| Suppliers | 440/4 | €42,124 | €104,422 | +€62,298 | +148% |
| Taxes, remuneration and social security | 45 | €81,250 | €101,356 | +€20,106 | +24.7% |
| Taxes | 450/3 | €71,316 | €56,326 | -€14,990 | -21.0% |
| Remuneration and social security | 454/9 | €9,934 | €45,029 | +€35,095 | +353% |
| Remuneration, social security and pensions | 62 | €167,080 | €215,420 | +€48,340 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,782 | €21,981 | -€802 | -3.5% |
| Other operating charges | 640/8 | €21,458 | €16,030 | -€5,428 | -25.3% |
| Gross operating margin | 9900 | €243,724 | €247,945 | +€4,221 | +1.7% |
| Operating profit (loss) | 9901 | €32,403 | -€5,486 | -€37,890 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,452 | €11,749 | -€5,703 | -32.7% |
| Recurring financial charges | 65 | €17,452 | €11,749 | -€5,703 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €14,951 | -€17,236 | -€32,187 | |
| Income taxes | 67/77 | €154 | €9,142 | +€8,988 | +5,847% |
| Profit (loss) for the period | 9904 | €14,797 | -€26,377 | -€41,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,797 | -€26,377 | -€41,175 |
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 13 October 2026 via checked.be.